Will I still make the hours criterion (urencriterium)?

You make the hours criterion (urencriterium) if you spend at least 1,225 hours per calendar year on your business, and indirect hours count too. That makes the question easier to answer than many entrepreneurs think, because alongside billable hours your administration also counts, for example. You can find more topics for entrepreneurs on our entrepreneurs hub.

How many hours is the hours criterion exactly?

The hours criterion (urencriterium) is at least 1,225 hours per calendar year that you spend on your business, a threshold that is stable and set by law. That works out to about 24 hours a week if you work the whole year, but you may spread the hours freely across the year as long as the total is correct. Because it is a fixed threshold, 1,224 hours is not enough, and every hour you can support counts toward the total.

Which hours may you count?

Alongside your direct, billable hours, indirect hours also count, such as administration, acquisition, travel time and training. That matters, because you spend those hours anyway and they belong to running a business, so you may simply add them to your total. This way you often reach the 1,225 hours sooner than if you only looked at your invoiced hours.

Does the criterion apply pro rata for part of a year?

No, the hours criterion (urencriterium) is not pro rata if you are an entrepreneur for only part of the year, because you must always reach the full 1,225 hours. If you start in July, for example, the same threshold of 1,225 hours still applies and not half of it. Keep that in mind when you start halfway through the year, so you do not unintentionally end up just below the threshold.

What does making the hours criterion give you?

Whoever makes the hours criterion (urencriterium) is entitled to the self-employed deduction (zelfstandigenaftrek) and, for starting entrepreneurs, additionally to the starter’s deduction (startersaftrek). Those deductions lower your taxable profit, so it pays to know how much self-employed deduction you get in 2026 before you plan your hours. If you do not make the criterion, you miss these deductions for that year, which shows up directly in your tax.

Why is an hours log so important?

A complete hours log (urenadministratie) is the foundation, because without evidence you cannot prove the 1,225 hours if the Belastingdienst asks. Note per day or per week which hours you spend and on what, so you can find both direct and indirect hours clearly. Keep that log with your bookkeeping, so you can show a complete and credible overview straight away during a check.

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

Author: Mariusz Mojka.