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  1. Home
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  5. Business Deductions
  7. mkb-exemption

MKB Profit Exemption (12.7%)

Medium Priority
Business Deductions
Estimated Savings
€0 - €1,000

After applying other deductions, 12.7% of remaining profit is tax-free under the MKB-winstvrijstelling.

Action Steps

  1. 1Automatic: applies to profit after all other deductions
  2. 212.7% of remaining profit = exempt from income tax
  3. 3Example: €50k profit after deductions → €6,350 tax-free
  4. 4Combined with zelfstandigenaftrek significantly reduces tax
  5. 5No action needed - automatically calculated

Requirements

  • •Must have entrepreneur status
  • •Applies automatically

Calculate Your Savings

MKB Profit Exemption (12.7%)

After applying other deductions, 12.7% of remaining profit is tax-free under the MKB-winstvrijstelling.

Adjust Your Situation:

Profit after deducting business expenses

Calculation Breakdown

Base Amount
€60,000
Deductible Amount
€7,620
Tax Rate
12.7%
Annual Savings
€29
MKB exemption rate12.7%
Deductible percentage:12.7%

Important to know:

  • • This calculation is an estimate based on 2026 tax rates
  • • Actual savings may vary depending on your total income
  • • Always consult a tax advisor for complex situations

Questions for Bas

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Related Tax Advice

Starter's Deduction (€2,470)
This information is for guidance only and should not be considered professional tax advice. Consult a tax professional for your specific situation.