Expat tax guide · glossary
zelfstandigenaftrek
self-employed deduction
zelfstandigenaftrek is a fixed deduction from your profit for self-employed people who meet the urencriterium of 1.225 hours a year on the business. In 2026 the amount is €1.200. It lowers taxable profit before income tax brackets apply. Figures: tax year 2026.
How it works in practice
Maya's projected profit is €62.500. After the €1.200 zelfstandigenaftrek she is at €61.300, before startersaftrek and MKB-winstvrijstelling. Figures: tax year 2026.
Figures: tax year 2026
In a sentence
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Frequently asked questions
- Who qualifies for the zelfstandigenaftrek?
- Self-employed people who work at least 1,225 hours per year in their business and are registered as an entrepreneur with the Belastingdienst.
- How much is the zelfstandigenaftrek in 2026?
- €1,200 in 2026. It reduces your taxable profit before income tax is calculated. Figures: tax year 2026.
Kwartaal explains this in your own numbers.
First quarter free.