Starting a business in the Netherlands involves many formalities, but also tax opportunities worth using already at the start. One of them is startersaftrek — a tax deduction designed for new entrepreneurs running their business as ZZP (sole trader).
Startersaftrek is a supplement to the popular zelfstandigenaftrek deduction and allows for an additional reduction of taxable income. Thanks to combining both deductions, income tax in the first years of business activity can be significantly lower.
How much is startersaftrek?
The amount of startersaftrek is fixed and in 2025 amounts to €2,123. This amount does not depend on the level of income earned and is deducted directly from the taxable base.
Who can use it?
The right to use the deduction belongs to new entrepreneurs a maximum of three times during the first five years of running the business. The key condition is meeting the hours criterion and having entrepreneur status in accordance with the Belastingdienst (Dutch Tax Administration) guidelines.
The hours criterion
The hours criterion assumes working a minimum of 1,225 hours per year for one's own company, which corresponds to an average of about 25 hours per week. This time can include:
- work directly for clients,
- business trips,
- keeping accounting and administration,
- marketing activities and website maintenance,
- planning, learning and developing the company.
Pregnancy and the hours criterion
In specific situations, such as pregnancy, the legislator has provided the possibility of including up to 16 weeks of unworked hours in the required limit, which allows you to retain the right to the deduction despite a temporary break in business activity.
If the deduction was not applied in a given tax year, in many cases it is possible to make a correction to the settlement. That is why it is always worth checking your situation in time.
Are you starting a business?
Let's check together whether you are entitled to startersaftrek
Combining startersaftrek with zelfstandigenaftrek can significantly lower your income tax in the first years of running the company.