A lot is changing for entrepreneurs over the next two years. Three changes stand out: your business youngtimer, your self-employed deduction and the starter’s deduction. Below you’ll find what’s happening, and from when, for each topic.
There is a proposal to significantly limit the youngtimer scheme from 1 January 2027: the age limit would rise from 15 to 25 years. Cars between 15 and 25 years old would then fall back to the normal addition (bijtelling). Note: this plan is not final yet. Parliament may still amend it.
In 2026 the self-employed deduction (zelfstandigenaftrek) is 1,200 euros. That is considerably lower than the 2,470 euros in 2025. The deduction will be phased down further in the coming years: under the current schedule it drops to around 900 euros in 2027.
Yes. On top of the self-employed deduction, as a starting entrepreneur you get a starter’s deduction (startersaftrek) of 2,123 euros in 2026. You may use it up to three times in your first five years, provided you meet the hours criterion. However, there is a proposal to abolish the starter’s deduction from 2027.
Tip of the month
Tax rules change every year. Put one moment in January on your calendar to check what's different for your situation this year.
Tax rules change fast. That is exactly when you want an accountant who thinks along in your language. Our team in Rotterdam keeps track of the changes for you, so you can focus on your business. Questions about your car, your deductions or your return? We are here for you.
— Mariusz · MOJKA Finance · Rotterdam
This article is intended for general informational purposes only and does not constitute tax, financial or accounting advice. For advice tailored to your situation, please contact us. Read our full disclaimer.
