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Deductions & schemes

The deductions that lower your tax bill: zelfstandigenaftrek, startersaftrek, MKB profit exemption, KIA and the hours criterion.

13 articles

Deductions & schemes

Arbitrary depreciation: writing an asset off faster

Willekeurige afschrijving lets you depreciate assets faster. When starters and green schemes qualify, and how to shift profit strategically.

26 June 2026 · 7 min read

Deductions & schemes

Lijfrente and jaarruimte: deductible pension saving

Deductible pension saving for freelancers: how the jaarruimte works, the 30% expansion, and bank vs insurer lijfrente products.

26 June 2026 · 8 min read

Deductions & schemes

Meewerkaftrek: a deduction when your partner helps

When your spouse or life partner works in your freelance business without a salary, the meewerkaftrek lets you deduct a percentage of profit. How it works, the 525-hour rule, and when to choose employment or a VOF instead.

26 June 2026 · 8 min read

Deductions & schemes

Stopping your business: stakingswinst and stakingsaftrek

When you close your business, settle hidden reserves and goodwill with stakingsaftrek. Learn how to lower the tax bill and defer it with a stakingslijfrente.

26 June 2026 · 7 min read

Deductions & schemes

The FOR is gone: what to do with your old-age reserve now

The FOR (old-age reserve) deduction ended in 2023. If you have an existing reserve, here's how to settle it, convert it to a pension, and handle the tax bill.

26 June 2026 · 8 min read

Deductions & schemes

WBSO: the R&D tax break for technical work

WBSO gives freelancers doing genuine R&D and development work an extra tax deduction. Learn who qualifies, the 500-hour rule, and how to apply.

26 June 2026 · 9 min read

Deductions & schemes

Every tax deduction for freelancers: the complete checklist

A full map of Dutch tax deductions for self-employed people: entrepreneur deductions, business costs, and exactly what you can claim.

18 June 2026 · 6 min read

Deductions & schemes

Zelfstandigenaftrek: the self-employed deduction (and its phase-out)

Understand the zelfstandigenaftrek: the automatic deduction for Dutch self-employed people, how much you get in 2026, and why it's shrinking every year.

17 June 2026 · 5 min read

Deductions & schemes

Startersaftrek: extra deduction in your first years

The startersaftrek gives new self-employed people an extra €2,123 deduction on top of the zelfstandigenaftrek. Learn how to qualify and claim it.

16 June 2026 · 6 min read

Deductions & schemes

MKB profit exemption: an automatic 12.7% tax break

The MKB-winstvrijstelling gives you an automatic 12.7% deduction on your profit. No application needed — the Dutch government hands it to you.

15 June 2026 · 6 min read

Deductions & schemes

How your deductions stack: a worked example

Walk through the exact order of tax deductions as a freelancer: from profit through zelfstandigenaftrek, startersaftrek, MKB exemption, to your final tax bill.

8 June 2026 · 7 min read

Deductions & schemes

KIA: an extra deduction when you invest in your business

How the KIA (small-scale investment deduction) works alongside depreciation, the investment threshold, and when it saves you real money.

5 June 2026 · 6 min read

Deductions & schemes

The 1,225-hour criterion explained

What the 1,225-hour rule unlocks as a Dutch freelancer, what counts as billable hours, how to keep records that hold up, and the lighter 800-hour threshold if you're disabled.

2 June 2026 · 6 min read

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