The most common entrepreneur tax deductions explained: zelfstandigenaftrek and startersaftrek (2026)

For many self‑employed entrepreneurs in the Netherlands, the zelfstandigenaftrek (independent entrepreneur deduction) and startersaftrek (starter deduction) are the most well‑known income‑tax deductions. They can significantly reduce your taxable profit — but only if you meet all legal conditions.

This article explains:

• what the zelfstandigenaftrek and startersaftrek are,
• who qualifies in 2026,
• how the two deductions work together,
• what happens in low‑profit years,
• and what is currently known about possible changes after 2026.

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What is the zelfstandigenaftrek (independent entrepreneur deduction)?

The zelfstandigenaftrek is a fixed annual deduction for individuals who qualify as entrepreneurs for Dutch income tax purposes (ondernemer voor de inkomstenbelasting).

In 2026, the zelfstandigenaftrek amounts to €1,200.

This amount is deducted from your business profit before income tax is calculated.

The Dutch government has been gradually reducing this deduction for several years as part of a policy to reduce tax differences between employees and the self‑employed.

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Conditions for the zelfstandigenaftrek

You qualify for the zelfstandigenaftrek if all of the following apply:

• You are an entrepreneur for income tax purposes (this is a legal classification, not just a Chamber of Commerce registration).
• You meet the hours criterion (urencriterium), which usually means at least 1,225 hours per calendar year spent on your business. Read more about the Hours criterion here.
• You have positive business profit.

If you have already reached the AOW age (statutory retirement age) at the start of the calendar year, the zelfstandigenaftrek is reduced to 50% of the standard amount.

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The zelfstandigenaftrek is limited by your profit

The zelfstandigenaftrek cannot exceed your profit.

• If your profit is lower than €1,200, the deduction is limited to your profit.
• The unused part cannot be applied in that year.

There is one important exception to this rule — when the startersaftrek applies (explained below).

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What is the startersaftrek (starter deduction)?

The startersaftrek is an additional deduction for new entrepreneurs.

Legally, it is not a separate deduction, but an increase of the zelfstandigenaftrek.

In 2026, the startersaftrek is €2,123.

If you qualify, this amount is added to the zelfstandigenaftrek.

That means a qualifying starter can deduct:

€1,200 (zelfstandigenaftrek) + €2,123 (startersaftrek) = €3,323

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Conditions for the startersaftrek

You qualify for the startersaftrek in 2026 if all of the following apply:

• You qualify for the zelfstandigenaftrek in that year.
• In the previous five calendar years, you were not an entrepreneur for income tax purposes for at least one year.
• You applied the zelfstandigenaftrek no more than twice in the previous five years.
• There was no “geruisloze terugkeer” from a BV in the current or previous five years.

What is geruisloze terugkeer uit een BV (tax‑neutral return from a private limited company)?

This refers to a tax‑neutral transfer of a business from a BV (Besloten Vennootschap – private limited company) back to an individual entrepreneur.

In such cases, Dutch tax law prevents immediate use of the startersaftrek, to avoid combining:

• deferred taxation from the BV structure, and
• starter benefits intended for genuinely new businesses.

This is a technical anti‑abuse rule, mainly relevant for people restructuring from a BV back to self‑employment.

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How often can you use the startersaftrek?

You may apply the startersaftrek:

• a maximum of three times,
• within your first five years as an entrepreneur.

These do not have to be consecutive years.

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Important difference in low‑profit years

There is a key difference between the two deductions:

• The zelfstandigenaftrek alone cannot exceed your profit.
• If you also qualify for the startersaftrek, the combined deduction may exceed your profit, resulting in a tax loss.

That loss may then:

• be offset against other income in box 1, or
• be carried forward to future years, under the general loss‑relief rules.

This makes the startersaftrek particularly valuable in early years when profits are still limited.

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Tax rate cap (important in practice)

In 2026, the tax benefit of entrepreneur deductions is capped.

• The maximum rate at which these deductions reduce tax is 37.56%.
• This applies even if your income would otherwise be taxed at a higher rate.

This cap affects the tax saving, not the deductible amount itself.

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What is known about changes after 2026?

At the time of writing:

• All rules described above apply in 2026.
• The Dutch cabinet has announced its intention to lower the Zelfstandigenaftrek to €900 and the Startersaftrek to €10 from 1 January 2027.
• This change has not yet been enacted in law and still requires parliamentary approval.

For that reason, 2026 may be the last year in which the startersaftrek applies in its current form.

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Key takeaway

• Zelfstandigenaftrek (independent entrepreneur deduction): €1,200 in 2026
• Startersaftrek (starter deduction): €2,123 if you qualify
• Both generally require meeting the hours criterion
• The startersaftrek is especially valuable in low‑profit years
• The future of the startersaftrek after 2026 is uncertain

Frequently Asked Questions

Sources

• • Belastingdienst – Zelfstandigenaftrek Zelfstandigenaftrek 2026 | Belastingdienst
• KVK: Belastingplannen 2027 voor eenmanszaak, vof, maatschap of cv

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