How much self-employed deduction do you get in 2026?

The self-employed deduction (zelfstandigenaftrek) is 1,200 euro in 2026 under the statutory phase-out, while it was still 2,470 euro in 2025. These amounts are date-sensitive, so check the current value with the Belastingdienst before you use them in your return. You can find more topics for entrepreneurs on our entrepreneurs hub.

How much is the self-employed deduction in 2025 and 2026?

In 2025 the self-employed deduction (zelfstandigenaftrek) was 2,470 euro and in 2026 it drops to 1,200 euro under the statutory phase-out. The law aims for a further reduction to 900 euro in 2027, so expect the benefit to shrink year after year. Because this is date-sensitive, check the current amounts with the Belastingdienst before you lock in a calculation.

What is the self-employed deduction exactly?

The self-employed deduction (zelfstandigenaftrek) is an amount you may subtract from your profit before you calculate income tax, which lowers your taxable profit. That reduces the tax you pay over a year, and that is exactly why this deduction weighs heavily for many entrepreneurs. The deduction only works if you meet the conditions, because without them the right lapses.

Which conditions do you have to meet?

You must meet the hours criterion (urencriterium) of 1,225 hours and be an entrepreneur for income tax to be entitled to the deduction. That hours criterion is a hard threshold, so if you doubt whether you make enough hours, read whether you will still make the hours criterion and track your hours carefully. If you do not meet both conditions, you cannot apply the self-employed deduction that year.

How does the deduction relate to the SME profit exemption?

On top of the self-employed deduction (zelfstandigenaftrek) comes the SME profit exemption (MKB-winstvrijstelling) of 12.7% of the profit after entrepreneur deductions. That exemption lowers your taxable profit once more, after you have already processed the deduction, so the two reinforce each other. This percentage for 2026 is also to be verified, so check the current value with the Belastingdienst before you apply it.

What does the phase-out mean for your planning?

The phase-out of the self-employed deduction (zelfstandigenaftrek) means the net benefit gets smaller each year, and you notice that directly in the tax you owe. So calculate with the amount that applies for the relevant year and that you check with the Belastingdienst, and let the old amount of 2,470 euro go. This way you avoid a nasty surprise in your return and keep your cash flow in order.

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

Author: Mariusz Mojka.