Most entrepreneurs in the Netherlands are familiar with the main tax deductions. But there are also a few less well-known deductions that can reduce your taxable profit — if your situation fits.

These are not standard or widely applicable. Each one comes with specific conditions, and in many cases they’re only relevant for a small group of entrepreneurs.

In this article, you’ll get a clear overview of four of these deductions so you can quickly assess whether they might apply to you:

  • R&D deduction (WBSO for freelancers)
  • Working partner deduction
  • Starter deduction for entrepreneurs with a disability
  • Business cessation deduction

1. R&D deduction (WBSO for self-employed)

If you’re doing technical innovation in your business, this is one of the most valuable deductions available.

The R&D deduction applies when you personally work on developing something new — typically developing new software, genuinely new physical products, or technically complex processes. Important, that this is not about routine business innovation. It’s specifically aimed at work that involves technical uncertainty.

When it applies

You may qualify if:

Why it’s relevant, and who is it aimed at

The deduction amount is relatively high compared to other schemes, and it can be combined with other entrepreneur deductions. In reality, this is most relevant for developers, engineers, and tech-focused founders — not for most service-based entrepreneurs.

2. Working partner deduction (meewerkaftrek)

This deduction applies if your (fiscal) partner helps in your business without being formally employed or paid properly. This situation is more common than you might think, especially in small or early-stage businesses.

When it applies

You may qualify if:

  • you meet the hours criterion,
  • your partner works at least 525 hours per year in the business, and
  • they receive less than €5,000 per year in compensation.

If you pay your partner more than that, the setup changes and this deduction no longer applies.

How it works

Instead of a fixed amount, the deduction is calculated as a percentage of your profit, depending on how many hours your partner contributes. In practice this is often useful when partners support the business informally (for example in admin, operations, or customer support), without setting up a formal employment structure. Note, that a rigorous record of hours spent by your partner is needed, because this is the basis of the deduction.

Note, that the Dutch cabinet announced in the 2027 budget plans, that this deduction will be reduced by 75% from 1st of January 2027. This plan still needs to be approved by parliament.

3. Starter deduction for entrepreneurs with a disability

This is a special version of the starter deduction designed to support people who start a business while receiving a recognised disability benefit. It’s not widely known, but it can make a meaningful difference in the early years of a business.

What makes it different

The main difference is flexibility:

  • the required working time is lower (800 hours per year instead of 1,225), and
  • the deduction amounts are relatively high compared to other starter schemes.

You can use this deduction for up to three years.

When to consider it

This applies if:

  • you are starting or recently started your business,
  • you receive a recognised disability benefit, and
  • you cannot meet the standard hours criterion.

In practice: this creates a more realistic entry point into entrepreneurship for people with limited working capacity.

As announced on Prinsjesdag in September, the government plans to fully abolish this deduction from 1st of 2029. This plan still needs to be approved by parliament.

4. Business cessation deduction (stakingsaftrek)

Unlike the other deductions, this one applies when you stop your business, not while you are running it.

When you close your business, you may have to pay tax on cessation profit — for example, if assets have increased in value or if goodwill becomes taxable. This deduction reduces that profit – up to a certain level, and only if you are considered an entrepreneur (not if you are only a co-beneficiary or silent partner).

What the deduction does

The stakingsaftrek reduces this final taxable amount:

  • it has a relatively small maximum (just over €3,600),
  • and you can use it only once in your lifetime.

If you don’t use the full amount when you stop one business, you may be able to use the remainder later.
In practice: it’s a modest but helpful relief at a time when tax obligations can feel unexpectedly high.

Note, that the government announced plans on Prinsjesdag, to lower this deduction to €908 from 1st of January 2027. This plan still needs to be approved by parliament.

Key takeaway

These deductions can be valuable, but they are highly specific and not widely applicable.

  • The R&D deduction is only relevant if you’re doing approved technical development
  • The working partner deduction depends on a very specific partner setup
  • The disability-related starter deduction has lower entry thresholds but strict criteria
  • The cessation deduction applies once, at the end of your business

For most entrepreneurs, these won’t apply — and that’s completely normal.

But if one of these situations sounds familiar, it’s worth checking more carefully. These are exactly the kinds of deductions that are often missed simply because people don’t realise they exist.

Sources:

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