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Free guide · tax year 2026

7 deductions most freelancers miss

Short and concrete, with amounts. Run through this list before you file, so you do not leave money on the table. Put together by your bookkeeper in Rotterdam.

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1

Self-employed deduction (zelfstandigenaftrek)

€1,200

If you have a sole proprietorship (eenmanszaak) and work at least 1,225 hours a year in the business (the hours criterion), you take €1,200 off your profit. This is the most missed deduction on a self-filed return.

2

Starter deduction (startersaftrek)

€2,123

In your first years, on top of the self-employed deduction. Together that is over €3,300 less taxed profit.

3

SME profit exemption (MKB-winstvrijstelling)

12.7%

After the deductions above, another 12.7% of the remaining profit is exempt. It is automatic, but many people do not know it stacks on top.

4

Small-scale investment deduction (KIA)

28%

Bought €2,901 or more in business assets this year, such as a laptop, tools or equipment costing at least €450 each? Then you deduct an extra 28% of that investment amount from your profit (for investments up to €71,683). Often forgotten.

5

Forgotten business costs

The business share of your phone and internet, professional literature, courses, branded work clothing, professional insurance. Small amounts that add up.

6

Mileage with your private car

€0.25/km

Driving your own car to a client? You can claim €0.25 per business kilometre as a cost. Keep a trip log.

7

Pre-start costs (aanloopkosten)

Costs you made before registering your business (website, equipment, advice) are often deductible. Keep those invoices.

All amounts are for tax year 2026 and are indicative. This is general information, not personal tax advice. Your situation may differ. Check with your bookkeeper before you file.

Not sure what applies to you?

That is normal, the rules change every year. Give us a call and we will check it together. In English, Dutch or Polish.

Mariusz · MOJKA Finance · Rotterdam

MOJKA Finance

Accountant in Rotterdam for entrepreneurs and private clients. Bookkeeping, tax returns and fiscal advice, in Dutch, Polish or English.

MOJKA Finance
Kleiweg 261 B, 3051 XM Rotterdam
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