Expat tax guide · glossary
startersaftrek
starter's deduction
startersaftrek is an extra deduction on top of the zelfstandigenaftrek for new entrepreneurs. You can use it three times in your first five years if you meet the urencriterium each time. In 2026 the amount is €2.123. Figures: tax year 2026.
How it works in practice
Maya uses startersaftrek once in 2026 (€2.123), stacked on the zelfstandigenaftrek. She has two uses left within her first five years, each requiring the urencriterium again. Figures: tax year 2026.
Figures: tax year 2026
In a sentence
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Frequently asked questions
- How many times can I use the startersaftrek?
- Three times in your first five years as an entrepreneur, provided you meet the urencriterium each year.
- How much is the startersaftrek in 2026?
- €2,123 in 2026, on top of the zelfstandigenaftrek. Figures: tax year 2026.
Kwartaal explains this in your own numbers.
First quarter free.