If you run a business as a sole trader or partner in the Netherlands, you may be eligible for several entrepreneur tax deductions. Together, these deductions can significantly reduce the profit on which you pay income tax.

At the same time, these deductions are often misunderstood. They each come with their own conditions, some depend on the hours criterion, and the total tax advantage is not unlimited.

This article explains:

  • what the Dutch ondernemersaftrek is,
  • which deductions fall under it,
  • how they interact with your profit,
  • why the total tax benefit is capped,
  • how these rule may change after 2026.

In the following articles, each deduction will be explained in detail — always including when it does not apply.

What is the ondernemersaftrek?

The ondernemersaftrek (entrepreneur deductions) is not a single deduction. It is a group of tax deductions that reduce your taxable profit for income tax purposes.

In 2026, the ondernemersaftrek consists of the following components:

  • the zelfstandigenaftrek
  • the startersaftrek
  • the startersaftrek for disabled entrepreneurs
  • the R&D deduction (aftrek voor speur- en ontwikkelingswerk)
  • the meewerkaftrek (working partner deduction)
  • the stakingsaftrek (cessation deduction)

Each of these deductions has its own conditions, thresholds, and limitations. Some are common; others apply only in specific situations.

Entrepreneur status comes first

Before any ondernemersaftrek can apply, you must qualify as an entrepreneur for income tax purposes (ondernemer voor de inkomstenbelasting).

Being registered with the Chamber of Commerce (KVK) is not sufficient on its own. The Belastingdienst looks at factors such as:

  • independence,
  • entrepreneurial risk,
  • continuity,
  • and how your activities are organised.

This status requirement applies to all deductions discussed in this series.

The hours criterion is a key gateway — but not for everything

Several, but not all, entrepreneur deductions require you to meet the hours criterion (urencriterium).

In general, this means:

  • you spend at least 1,225 hours per calendar year on your business, and
  • you spend more time on your business than on other work (such as employment), unless an exception applies.

Important details — including which hours count, when hours do not count, and the special rules for partnerships or family relationships — will be covered in the individual articles. The hours criterion is assessed per calendar year, even if you started your business partway through the year.

You cannot deduct more than your profit

A crucial overarching rule is that entrepreneur deductions cannot create or increase a loss.

This means:

  • the total ondernemersaftrek is limited by the amount of profit,
  • if your profit is too low, some deductions may be partially unusable,
  • in specific cases, unused amounts may be carried forward (only where the law explicitly allows this).

There is no single fixed euro cap, but your profit acts as a hard ceiling.

The tax benefit itself is capped

Even if you qualify for a deductible amount, the actual tax advantage is capped.

In 2026:

  • entrepreneur deductions can only be deducted at a maximum rate of 37.56%,
  • even if your income would otherwise fall into a higher tax bracket.

This means that higher‑income entrepreneurs do not receive a larger tax benefit from these deductions than this capped rate.

Important: rules may change after 2026

Tax rules for entrepreneurs have been changing rapidly in recent years.

At the time of writing:

  • all deductions described in this article still apply in 2026,
  • In September 2026, the Dutch cabinet announced its intention to abolish the regular Startersaftrek from 1 January 2028, but already in 2027 it is proposed to be lowered to €10 – effectively almost nothing.

The following articles therefore explain the 2026 rules, which may represent the last year in which some of these deductions apply in their current form.

What’s next in this series

In the next articles, we will look at:

  1. the hours criterion — including when hours do not count Read here
  2. the zelfstandigenaftrek and startersaftrek
  3. less common but high‑impact deductions (R&D, working partner, disability)
  4. special situations, partnerships, and stopping your business

Each article stands on its own and repeats any relevant exceptions, so you never have to rely on partial information.

Sources

General information, not tax advice. I am not a tax adviser (belastingadviseur); for your own situation, consider asking a qualified one.