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
In 2026 the SmartWerk calculator uses a self-employed deduction (zelfstandigenaftrek) of €1,200. The official amount can change; check 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 2026 SmartWerk calculator applies an MKB profit exemption of 12.7% to the remaining profit. The effect depends on your situation.
This is an indicative explanation, not personal tax advice. Your actual tax depends on your circumstances. Official Belastingdienst rules prevail.
A worked example in words
Say your profit is €40,000. First you subtract the self-employed deduction (and possibly the starters' deduction). On the remaining amount you apply the MKB profit exemption. Only then is box 1 tax calculated. The higher your deductions, the lower your taxable profit.
Why the deduction has been changing
The self-employed deduction has been lowered step by step in recent years and may change again. Don't rely blindly on amounts from old articles or colleagues; check the current amounts on belastingdienst.nl every year.
Conditions you must keep meeting every year
For both the self-employed deduction and the starters' deduction you must be an entrepreneur for income tax and meet the hours criterion. Track your hours even when your turnover looks healthy.
Frequently asked questions
Can I claim the self-employed deduction alongside a salaried job?
Yes, provided you meet the 1,225-hour criterion in your own business. Hours from your job don't count towards it.
Is the starters' deduction one-off?
As a rule you may use the starters' deduction up to three times in your first five years, subject to conditions. Check the current rules at belastingdienst.nl.
Do I have to apply for the deduction myself?
You claim the deduction in your income tax return. Your accountant or filing software helps; keep your hours evidence.
Is the MKB profit exemption the same as the self-employed deduction?
No. The MKB profit exemption is a percentage of your profit after the entrepreneur deductions, whereas the self-employed deduction is a fixed amount. They can apply together.