Urencriterium in English: the 1,225-hour criterion

The urencriterium is the hours criterion: you must spend at least 1,225 hours in a calendar year on your business to claim the zelfstandigenaftrek (€1,200 in 2026) and the startersaftrek (€2,123). All business hours count, not only billable ones: admin, sales, travel, learning.

What counts

All the time you spend on your business: client work, quotes and sales, admin and bookkeeping, travel for work, courses for your work.

Good to know

• Starting mid-year doesn’t lower it: start in September and you still need 1,225 hours in that calendar year.
• Keep a record of your hours. The Belastingdienst can ask for proof, and a timesheet is the easiest.
• Netto’s hours tracking counts toward the 1,225 as you work.