Do starters still get an extra deduction in 2026?

Yes, as a starting entrepreneur you can get the starter’s deduction (startersaftrek) on top of the self-employed deduction (zelfstandigenaftrek), an increase that further lowers your taxable profit in the early years of your business. According to the Belastingdienst it is an increase of the self-employed deduction by 2,123 euro; always check that amount with the Belastingdienst because it is date-sensitive. You can find more topics for entrepreneurs on our entrepreneurs hub.

What exactly is the starter’s deduction?

The starter’s deduction (startersaftrek) is an extra deduction on top of the self-employed deduction (zelfstandigenaftrek), meant for entrepreneurs who have just begun and are still building up. The amount is added to the ordinary self-employed deduction and lowers your taxable profit, so you pay less income tax on your business profit in the first years.

How much is the starter’s deduction in 2026?

The starter’s deduction is an increase of the self-employed deduction by 2,123 euro, according to the figures of the Belastingdienst that you should always verify yourself. Amounts in income tax are adjusted yearly and are sensitive to policy changes, so only calculate with a fixed number once you have checked the current figure on the Belastingdienst website for your tax year.

Which conditions apply to the starter’s deduction?

You are entitled to the starter’s deduction if you first qualify for the self-employed deduction, which means you meet the hours criterion (urencriterium) of 1,225 hours. On top of that, in the five preceding years you did not use the self-employed deduction more than twice, and in at least one of those five years you were not an entrepreneur. This keeps the scheme aimed at real starters and not at long-running businesses. Unsure about your records? Then also read which deduction starting freelancers miss most often.

How often may you apply the starter’s deduction?

You may apply the starter’s deduction at most three times within the first five years of your business, provided you meet the conditions in each of those years. That means you can choose in which years the deduction pays off most, for example in years with a higher profit. Keep your hours administration (urenadministratie) neat, because without proof of the hours criterion the right to the deduction lapses.

What does this mean for you as a starter?

For someone who has just begun, the starter’s deduction can make a real difference to the tax you pay, especially combined with the self-employed deduction. Make sure you meet the hours criterion and can prove your hours, and check the current amount and conditions with the Belastingdienst before you file your return. That way you use the scheme without surprises afterwards.

Source: Belastingdienst, belastingdienst.nl. Amounts, percentages and conditions are date-sensitive; check the current scheme before you decide.

Author: Mariusz Mojka.