The self-employed deduction (zelfstandigenaftrek) is a key allowance in Dutch income tax for freelancers. Combined with the starters' deduction and MKB profit exemption it can significantly reduce your annual tax bill.
What is the self-employed deduction?
The self-employed deduction is a tax allowance for entrepreneurs. You deduct the amount from your profit and therefore pay less income tax.
Amount in 2026
The exact amount is set each year. In 2026 it is around €5,000 (check the current figure on Belastingdienst.nl).
Conditions
You qualify as an entrepreneur for income tax purposes, meet the hours criterion (at least 1,225 hours) and satisfy the other legal requirements.
Starters' deduction
In your first three years you can claim an additional starters' deduction (startersaftrek) if you meet the hours criterion.
MKB profit exemption
After the self-employed deduction, the MKB profit exemption applies (14% of the remaining profit). Together these can save thousands of euros per year.