Learn the 2026 ZZP deduction rules in English, including zelfstandigenaftrek €1,200, startersaftrek €2,123, the 1,225-hour rule, MKB-winstvrijstelling, and how much tax to reserve.
Move from explanation to a personal calculation with current rates.
Open calculator2026-07-12
Belastbaar editorial team
The zelfstandigenaftrek is the primary tax benefit for Dutch self-employed individuals. In 2026, the zelfstandigenaftrek amount is €1,200, 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.
Working 1,225+ hours/year as self-employed entitles you to the €2,470 zelfstandigenaftrek.
New entrepreneurs can claim an additional startersaftrek (starter deduction) in 2026 on top of the zelfstandigenaftrek. The startersaftrek amount is €2,123 (often written as 2,123).
Combined Benefit: In your first 3 years, you can deduct €3,323 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!
The MKB-winstvrijstelling exempts 12.7% of your profit from taxation in 2026. This applies after other deductions.
How it works: 1. Calculate your profit 2. Subtract zelfstandigenaftrek (€1,200) 3. Subtract startersaftrek if applicable (€2,123) 4. From the remaining amount, 12.7% is tax-free
Example (2026): Starting with profit, subtract €1,200 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.
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.
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.
Tax information for self-employed and entrepreneurs
Business registration and entrepreneur information
Disclaimer: This guide is intended for general informational purposes and does not constitute personal tax advice. Please consult a tax advisor for advice about your specific situation.
