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Comprehensive guide to all tax deductions available for Dutch freelancers (ZZP'ers) in 2025. Zelfstandigenaftrek, startersaftrek, MKB-vrijstelling, KOR, and more.
Self-employed Deduction
€2,470
Requires 1,225+ hours/year
The zelfstandigenaftrek is the primary tax benefit for Dutch self-employed individuals. In 2025, the deduction is €2,470, reducing your taxable profit directly.
The deduction has been decreasing significantly and will continue to decline:
Keep detailed records of your working hours. The Tax Authority can request evidence during an audit.
See exactly how much tax you owe as a freelancer, including all deductions.
Working 1,225+ hours/year as self-employed entitles you to the €2,470 zelfstandigenaftrek.
Starter Deduction
€2,123
First 3 years, max 3x in 5 years
New entrepreneurs can claim an additional startersaftrek (starter deduction) of €2,123 in 2025 on top of the zelfstandigenaftrek.
Combined Benefit: In your first 3 years, you can deduct €4,593 from your profit. This significantly reduces your tax burden as you build your business.
Note: The years don't need to be consecutive. If you don't meet the hours requirement one year, that year doesn't count toward your 3 starter years.
As a new entrepreneur in your first 3 years, you get an EXTRA €2,470 deduction on top of zelfstandigenaftrek!
SME Profit Exemption
12.7%
Of profit after deductions
The MKB-winstvrijstelling exempts 12.7% of your profit from taxation in 2025. This applies after other deductions.
How it works: 1. Calculate your profit 2. Subtract zelfstandigenaftrek (€2,470) 3. Subtract startersaftrek if applicable (€2,123) 4. From the remaining amount, 12.7% is tax-free
Example (2025): Starting with profit, subtract €2,470 for zelfstandigenaftrek. The MKB exemption of 12.7% is then applied to the remaining profit, making a portion tax-free. Use our ZZP calculator for exact calculations based on your situation.
This exemption applies automatically and has no hours requirement, making it valuable even for part-time entrepreneurs.
After applying other deductions, 12.7% of remaining profit is tax-free under the MKB-winstvrijstelling.
The KOR (Kleine Ondernemersregeling) is a VAT exemption for small businesses with annual turnover below €20,000.
Register your business at the Chamber of Commerce (Kamer van Koophandel).
The Tax Authority automatically assigns you a VAT number after KVK registration.
Verify your annual turnover stays below €20,000 to qualify for the small business scheme.
Submit your KOR application via the Tax Authority portal. Takes effect next quarter.
With low turnover, you can opt for the KOR scheme and NOT charge VAT to clients. Simpler administration!
You can deduct home office costs if you have a dedicated workspace that meets specific requirements.
If you meet the requirements, you can deduct:
Tip: Even if you don't meet strict requirements, equipment used for work is still deductible. A desk, chair, monitor, and computer can be written off even without a dedicated room.
To deduct a portion of rent/mortgage as business expense, your home office needs a SEPARATE ENTRANCE and be used primarily for business.
Travel costs for business are deductible, but rules differ based on the type of transport.
Business Vehicle: If you drive more than 500 km/year for private use, you may need to add "bijtelling" (private use addition) unless you can prove limited private use.
Maintain a trip log with:
Claim [[commute.employerRateValue]] per kilometer for all business travel. This covers fuel, maintenance, and depreciation.
As your income grows, converting to a BV (besloten vennootschap) may become advantageous.
Use our ZZP calculator to compare scenarios and determine your break-even point.
Best when profit is below €100,000 and you value flexibility. Lower administrative burden, direct access to profits.
Consider when profit exceeds €100,000-150,000 consistently. Benefits: lower corporate tax, asset protection, retained earnings.
Warning: Working mainly for one client with strict hours may be considered fake self-employment. Risk of back taxes and penalties.
With high profit, a BV structure might save taxes. BV profits are taxed at 19% (up to €200k) vs your marginal rate of ~49.5%.
Warning: False Self-Employment
The Dutch Tax Authority is increasingly scrutinizing "schijnzelfstandigheid" - situations where ZZP'ers are effectively employees.
The government is implementing new legislation (DBA system) to clarify the distinction. Stay informed about changes.
Working as ZZP but actually an employee (schijnzelfstandigheid) carries serious tax and legal risks for both you and your client.
Information verified with government websites
Disclaimer
This guide is intended for general informational purposes and does not constitute personal tax advice. Please consult a tax advisor for advice on your specific situation.