On 15 September the government presented the 2027 Tax Plan. The self-employed deduction (zelfstandigenaftrek) drops to 900 euros, the starter deduction is phased out and the youngtimer limit becomes 17 years in 2027. These are still proposals.
For 2026 you still get the full starter deduction (startersaftrek). Under the 2027 Tax Plan it is reduced further in 2027 and abolished completely from 2028. Did you start a sole proprietorship (eenmanszaak) in recent years and meet the hours criterion (urencriterium) of 1,225 hours? Then you can still claim the full starter deduction for 2026 on top of the self-employed deduction (at most three times in your first five years). After that little of it remains, so this year counts.
Your VAT (BTW) for Q3 2026 is due by 31 October. Want the KOR (small business scheme, kleineondernemersregeling) for 2027? Register in good time.
Tip of the month
Want the starter deduction (startersaftrek) for 2026? Then you need to reach the hours criterion (urencriterium) of 1,225 hours. Tally where you stand now. With a quarter to go, adjusting is still easy.
Rules change, and I keep track of them for you. Not sure whether something applies to you? I will work it out.
— 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.
