Startersaftrek: the first-five-years booster
An extra deduction on top of the zelfstandigenaftrek, usable three times in your first five years.
In your early years as an IB entrepreneur, one extra line can sit on top of the zelfstandigenaftrek: . It is not a separate scheme you apply for on its own. When you qualify, it is added to the zelfstandigenaftrek for that year.
You only get there if you already qualify for the , which means clearing the . No hours, no zelfstandigenaftrek, and therefore no startersaftrek either.
For tax year 2026 the startersaftrek is €2.123. That figure is added to the zelfstandigenaftrek when you qualify. Check Mijn Belastingdienst for your own return; Kwartaal shows it as an estimate on the income-tax waterfall.
Three times in five years
You can use the startersaftrek at most three times in the first five years you are an entrepreneur for income tax. The usual shape: you were not an entrepreneur in every one of the past five years, and you used the zelfstandigenaftrek at most twice in that window. The Belastingdienst pages spell the exact filters; treat this guide as the map, not the statute.
For the hours side, see the urencriterium guide . For the base deduction the booster sits on, see the zelfstandigenaftrek guide. This page does not retell the shrinking-ZEA story; it only covers the starter top-up.
You do not skip it when eligible
If you qualify for the startersaftrek, it is applied with the zelfstandigenaftrek. You do not choose the base deduction alone and leave the booster on the table for a later year. That is why tracking remaining uses in Kwartaal matters: each qualifying year spends one of the three.