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.
The zelfstandigenaftrek is a flat, automatic deduction simply for being self-employed in the Netherlands. No application, no paperwork — it just reduces your taxable profit. But it's shrinking every year, and understanding why and how much you get is crucial to tax planning.
What is it?
The zelfstandigenaftrek is a fixed amount the Dutch tax authority hands you to acknowledge the extra risk and costs of running your own business (no paid holiday, no employer pension, no social safety net). You don't have to claim it; it's applied automatically if you qualify.
In 2026: €1,200.
That's a significant drop from 2025 (€2,470) and a much bigger drop from 2024 (€3,750). It's being deliberately phased out toward roughly €900 by 2027 or later.
The zelfstandigenaftrek phase-down
Who qualifies?
You get the zelfstandigenaftrek if:
- You meet the urencriterium: at least 1,225 hours per year worked on your business.
- You have taxable profit: the deduction only applies if your business made money that year.
What counts as "hours"?
Both direct (billable) and indirect hours count:
- Client work, projects, billable time
- Invoicing, accounting, admin
- Acquiring clients, marketing, proposals
- Training, professional development
- Travel to client locations
- Networking, research
You don't need to track every minute — a reasonable estimate backed by invoices, projects, or time logs is enough. The tax office only digs deep if something looks suspicious.
More detail: The 1,225-hour criterion explained.
What if you're disabled?
A lighter 800-hour criterion applies if you're partly or fully unable to work (arbeidsongeschikt). This is about 60% of the full threshold.
How it reduces your tax
The zelfstandigenaftrek cuts your taxable profit directly.
Example:
- Your profit (revenue − business costs): €50,000
- Minus zelfstandigenaftrek (2026): −€1,200
- Taxable profit: €48,800
- At roughly 37% marginal tax rate (depends on your bracket): ~€18,056 tax
- Savings from the zelfstandigenaftrek: ~€444
That's real money, even if the amount is shrinking.
It stacks with other deductions
The zelfstandigenaftrek doesn't replace your business-cost deductions — it comes on top of them. First you deduct all your real costs (supplies, equipment, rent, etc.), then the zelfstandigenaftrek reduces what's left. Add the startersaftrek and MKB-winstvrijstelling, and the total can be substantial.
Why is it being phased out?
The Dutch government is gradually reducing the zelfstandigenaftrek to lower the cost of the tax system. It's been politically controversial, but the phase-out is law. The reasoning is that other self-employed support (like the oudedagsreserve) provides alternative tax relief.
What you should do now
- Verify your 2026 deduction. When you file your return in spring 2027 for tax year 2026, your deduction will be €1,200 (unless rules change, which is why you should check belastingdienst.nl every January).
- Keep good hour records. If the tax office queries the urencriterium, you need to back it up. A simple spreadsheet or your invoicing software is usually enough.
- Plan ahead. If the phase-out continues, the deduction will keep shrinking. Build your pricing and profit margins with that in mind.
- Don't forget the other deductions. The zelfstandigenaftrek is just one part of the puzzle. Business costs, startersaftrek (if you're new), and the MKB-winstvrijstelling may save you far more.
Read the full picture: Every tax deduction for freelancers: the complete checklist.
Let ZZP Belasting do the maths
Automatic BTW returns, income-tax forecasts and depreciation — from the invoices you already have.
Try it freeDoes everyone get it?
Not quite. You lose the zelfstandigenaftrek if:
- Your profit is zero or negative (a loss year)
- You don't meet the urencriterium (fewer than 1,225 billable + indirect hours)
- You're not classified as self-employed for tax purposes (e.g., a salaried employee with a tiny side gig may not qualify)
If you're freelancing alongside a job, the urencriterium can be tricky. See Freelancing alongside a salaried job.
The zelfstandigenaftrek and the oudedagsreserve
You can use the zelfstandigenaftrek, the oudedagsreserve (old-age reserve, up to 12% of profit, tax-free), or both — they don't conflict. Many self-employed people use both: the zelfstandigenaftrek is automatic, while the oudedagsreserve gives you more tax-free savings if you have higher profit.
How it works with the MKB-winstvrijstelling
After you apply the zelfstandigenaftrek, the remaining profit qualifies for the automatic 12.7% MKB-winstvrijstelling (SME profit exemption). So the two work together to cut your tax substantially.
Worked example:
- Profit: €60,000
- Minus zelfstandigenaftrek: −€1,200
- = €58,800
- MKB exemption (12.7%): −€7,467
- Taxable income: €51,333
The combination is powerful. Read more: How your deductions stack: a worked example and MKB profit exemption: an automatic 12.7% tax break.
Check belastingdienst.nl for the latest figures
The zelfstandigenaftrek is in law to shrink. Always verify the current amount on belastingdienst.nl before filing, as rules can change or be adjusted.
Frequently asked questions
If I don't meet 1,225 hours, do I lose the entire zelfstandigenaftrek?
Can I claim it if I made a loss?
Is the zelfstandigenaftrek separate from my business-cost deductions?
Will the phase-out continue past 2027?
If I take the starter's deduction, do I still get the zelfstandigenaftrek?
The zelfstandigenaftrek is one of the most valuable parts of being self-employed in the Netherlands — but it's shrinking fast. Make sure you're claiming it if you qualify, keep your hour records tight, and don't forget the other deductions that work alongside it. ZZP Belasting tracks all of these automatically so you don't miss a single euro.