Zelfstandigenaftrek 2026: the Dutch self-employed deduction

The zelfstandigenaftrek is the self-employed deduction: an amount you take off your business profit before income tax. In 2026 it is €1,200, and you only get it if you meet the hours criterion of 1,225 hours a year.

The rules that go with it

• Hours criterion: at least 1,225 hours on your business in the calendar year (see urencriterium).
• Startersaftrek: €2,123 extra if you are a starter: in your first years as an entrepreneur, under conditions the Belastingdienst sets.
• Relief is capped: these deductions save tax at no more than 37.56%, even if part of your income falls in the 49.50% bracket.
• Capped at the profit, unless you are a starter.

The net income calculator applies all of this to your own figures.