The hours criterion (urencriterium) determines whether you qualify for the self-employed deduction in Dutch income tax. At least 1,225 hours per calendar year — here is what counts.
What is the hours criterion?
Without at least 1,225 hours per calendar year you lose the self-employed deduction. The hours must be spent on your business as a freelancer.
What counts?
Client work, sales and marketing, administration, bookkeeping, professional courses, travel time to clients and website maintenance.
What doesn't count?
General training outside your profession, hours as an employee, volunteer work and usually sick leave hours.
How do you track hours?
Use time tracking in your software or a spreadsheet with date, activity and hours. SmartWerk links invoices to projects.
Starters and the hours criterion
Exceptions may apply in your starting year via the starters' deduction (startersaftrek). Check current rules on Belastingdienst.nl.