Startersaftrek: extra deduction in your first years

When you start your own business in the Netherlands, you get an extra tax break on top of the zelfstandigenaftrek: the startersaftrek (starter's deduction). It's €2,123 extra per year, but only during your first five years and for a maximum of three of those years.

What is it?#

The startersaftrek is a bonus deduction: €2,123 on top of your zelfstandigenaftrek, designed to ease the financial pressure of starting out. It's meant to help cover the extra costs and risk of launching.

The amount is fixed (€2,123 for 2026) and doesn't phase down like the zelfstandigenaftrek.

How much does it save you?#

At a typical 37% marginal tax rate, €2,123 saves you roughly €785 per year.

Over three years (the maximum), that's around €2,355 in total tax savings — real money when you're bootstrapping a new business.

Who qualifies?#

You can claim the startersaftrek if:

1. You're new to self-employment. You've had profit from an independent business (as an eenmanszaak, vof, or bv) in no more than 4 previous years. Starting fresh in 2026? You qualify. Worked for yourself two years ago? You still might.

2. You meet the urencriterium: at least 1,225 hours per year (direct billable + indirect hours).

3. You have taxable profit: the deduction only applies if your business is profitable that year.

4. You claim the zelfstandigenaftrek: you must qualify for and claim the zelfstandigenaftrek. If you don't meet the urencriterium, you don't get either deduction.

More on the hour requirement: The 1,225-hour criterion explained.

The timing: which years can you claim it?#

You can claim the startersaftrek for a maximum of 3 years out of your first 5 years as self-employed.

That means you can skip a year and come back to it. For example:

• Year 1 (2024): claim it
• Year 2 (2025): skip it
• Year 3 (2026): claim it
• Year 4 (2027): claim it
• Year 5 (2028): can't claim (used your 3 years)

Or:

• Year 1, 2, 3: claim it (3 years used up)
• Years 4 and 5: no deduction available

Choose strategically: if you expect low profit in year 2 but high profit in year 4, skip year 2 and use year 4 instead.

How it stacks with other deductions#

The startersaftrek stacks beautifully with the zelfstandigenaftrek and the MKB-winstvrijstelling.

Worked example (2026):

• Your profit: €60,000
• Minus zelfstandigenaftrek: −€1,200
• Minus startersaftrek: −€2,123
• = €56,677
• MKB exemption (12.7% of €56,677): −€7,198
• Taxable profit: €49,479

The three deductions together cut your taxable income by more than €10,500 — a massive saving.

See the full breakdown: How your deductions stack: a worked example.

What you need to prove#

• Hour records: log your 1,225 hours. A spreadsheet, project software, or invoicing system is fine. The tax office only audits this if something looks off.
• Business registration: you must be registered at the KVK as self-employed. A BTW registration is not required.
• Profit: you need positive profit that year (revenue > costs).

The Belastingdienst doesn't ask you to prove "newness" upfront — they check it when you file your annual return. If they find you've worked for yourself more than 4 years in the past, they may disallow the deduction and ask for back-tax.

What if you're part-time or disabled?#

• Part-time self-employed: the 1,225 hours still applies. Part-time hours count fully.
• Partly or fully disabled: a lighter 800-hour criterion applies (roughly 60% of the full threshold).

If you combine salaried work with self-employment, only the freelance hours count toward the 1,225. See Freelancing alongside a salaried job.

Special case: you and a partner#

If both you and your partner are self-employed, you each claim your own startersaftrek separately — no sharing or combining.

Can you go back and claim it?#

No. The startersaftrek is claimed in the year you file your tax return. You can't retroactively claim it for years you didn't claim it initially. Plan ahead and choose your three years wisely.

The five-year window: what counts as "starting"?#

The clock starts from the first year you have profit from an independent business. If you started in 2022 with €500 profit, your "first 5 years" are 2022–2026. If you started in 2024, it's 2024–2028.

What counts as profit from entrepreneurship:

• Any income as an eenmanszaak (sole trader)
• Profit from a vof (partnership)
• Profit from a bv (limited company) where you're a director or shareholder

What doesn't count:

• Freelance income you didn't register (unofficial side gigs)
• Salary from employment (not self-employment income)
• Renting out a spare room (property income, different tax box)

What to do now#

1. Check you're still within five years. If you started before 2021, you're out of the window.
2. Verify you haven't used all three claims. When you file your return, the tax office tracks which years you've claimed it.
3. Pick your best years. If you're in year 4 and haven't used the startersaftrek yet, use it before year 5 runs out.
4. Keep hour records. If audited, prove your 1,225 hours.

See the full deduction map: Every tax deduction for freelancers: the complete checklist.

Frequently asked questions#

The startersaftrek is a genuine helping hand during your first five years. Claim it in your highest-profit years, keep basic hour records to back it up, and combine it with the zelfstandigenaftrek and MKB-winstvrijstelling for maximum tax relief. ZZP Belasting tracks your years as a starter so you never accidentally claim more than your three.

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