The Dutch Hours Criterion for Freelancers: What Counts and What Does Not

1,225 hours. That is the magic number for every freelancer in the Netherlands. If you spend at least that many hours per year on your business, you qualify for a set of tax benefits that can save you thousands of euros. But how do you count those hours? What qualifies and what does not? And how do you prove it if the tax authority asks?

What is the hours criterion?

The hours criterion (urencriterium) is a condition set by the Belastingdienst to determine if you count as a “genuine” entrepreneur for income tax purposes. You must spend at least 1,225 hours per calendar year on activities for your business. That works out to roughly 24 hours per week.

Why does it matter? Because the hours criterion is the key to three major deductions:

• Self-employed deduction (zelfstandigenaftrek): 2,470 euros in 2025. This amount is being reduced gradually in coming years.
• Starter deduction (startersaftrek): an additional 2,123 euros if you have not claimed the self-employed deduction more than twice in the past five years.
• Spouse contribution deduction (meewerkaftrek): if your partner works at least 525 hours in your business.

Which hours count?

This is where it gets tricky. Not every hour you spend “doing something for your business” automatically qualifies.

Hours that count:

• Direct work for clients (your core activity)
• Administration and bookkeeping
• Acquisition, writing proposals, and networking
• Reading industry publications
• Setting up or maintaining your workspace
• Business travel time (to clients, suppliers, networking events)

Hours that may not count:

• Courses and training not directly related to your current work
• Commuting to a fixed workplace
• Time spent on employment (if you work part-time alongside your business)

How to track your hours

There is no required format. You can use a simple spreadsheet, an app, or even a paper diary. What matters is consistency and specificity. Note what you did each day and how long it took.

The Belastingdienst does not routinely ask for your time log. But during an audit, they will. And if you cannot produce one, you risk having the self-employed deduction reversed, including back taxes and interest.

Part-time entrepreneurship alongside a job

Working part-time as an employee while running a business? You must meet the hours criterion with your business hours alone. Employment hours do not count. On top of that, you need to spend more time on your business than on activities that are not considered entrepreneurial.

What if you do not meet the criterion?

If you fall short of 1,225 hours, you lose access to the self-employed deduction and starter deduction. You are still an entrepreneur, but you pay more tax. The difference can add up to over a thousand euros per year.

Questions about the hours criterion or need help with your time tracking? At MOJKA Finance, we know the rules inside out and help you get the most from your tax benefits. As your expat accountant in Rotterdam, MOJKA Finance is here to help – view our services or schedule a consultation.