Zelfstandigenaftrek (self-employed deduction) is one of the basic tax deductions for people running a sole proprietorship in the Netherlands. Its purpose is to lower the entrepreneur's taxable base, and consequently to reduce the income tax due in the annual settlement.
This deduction applies exclusively to income earned from business activity. It is deducted directly from income, before income tax is calculated. This means that with the same revenues and costs, the final tax amount may be lower if the entrepreneur meets the conditions for applying it.
The amount of the deduction in particular years
The amount of zelfstandigenaftrek is not fixed and changes from year to year. In recent years the legislator has been gradually lowering its value:
- in 2024 – €3,750
- in 2025 – €2,470
- in 2026 – €1,200
- from 2027 – €900
The hours criterion
The right to use zelfstandigenaftrek belongs to entrepreneurs who meet the criteria set by the Belastingdienst (Dutch Tax Administration). One of the key conditions is meeting the so-called hours criterion — the need to work at least 1,225 hours per year for one's own business activity.
What counts towards the hours?
The required number of hours can include not only work directly performed for clients, but also all activities related to running the business:
- keeping accounting and administration,
- marketing activities,
- maintaining the website and social media,
- planning work and developing the business,
- business trips.
It is essential that this time is reasonable and directly related to the business activity carried out.
Hours record
A condition for safely applying the deduction is keeping a record of hours worked. It does not have to be a complicated system — a simple register that allows you to logically demonstrate how much time was devoted to running the business in a given year is sufficient.
Zelfstandigenaftrek is part of the annual settlement and should be included in the tax return. In case of doubt, it is worth consulting the settlement with an accountant.
Are you running a business as ZZP?
Let's check together whether you meet the conditions to apply the deduction
Properly including zelfstandigenaftrek in the annual settlement can significantly lower your income tax.