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.
If you have a sole proprietorship (eenmanszaak) and work at least 1,225 hours a year in the business (the hours criterion), you take €2,470 off your profit. This is the most missed deduction on a self-filed return.
In your first years, on top of the self-employed deduction. Together that is almost €4,600 less taxed profit.
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.
Bought more than about €2,900 in business assets this year (laptop, tools, equipment)? You can deduct an extra percentage of your profit (around 28% in 2025). Often forgotten.
The business share of your phone and internet, professional literature, courses, branded work clothing, professional insurance. Small amounts that add up.
Driving your own car to a client? You can claim €0.23 per business kilometre as a cost. Keep a trip log.
Costs you made before registering your business (website, equipment, advice) are often deductible. Keep those invoices.
All amounts are for tax year 2025 and are indicative. This is general information, not personal tax advice. Your situation may differ. Check with your bookkeeper before you file.
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
