Every tax deduction for freelancers: the complete checklist

As a Dutch freelancer, tax deductions are how you legally reduce what you owe. But the system has two layers, and knowing which is which can save you hundreds or thousands of euros a year. This guide maps the entire landscape — so you claim every deduction you're entitled to.

The two layers of deductions#

Dutch tax law gives you two separate buckets of deductions, and they stack on top of each other:

1. Entrepreneur deductions — automatic amounts handed to you just for being self-employed
2. Business costs — the real expenses you incur running your work

Both reduce your taxable profit, and when you combine them with the right strategy, they can make a dramatic difference to your tax bill.

Layer 1: Entrepreneur deductions#

These are fixed amounts the tax office gives you automatically. You don't claim them; they just reduce your profit unless you don't qualify.

Zelfstandigenaftrek (self-employed deduction)#

This is the biggest one: a flat amount that shrinks every year. In 2026 it's €1,200, but it was €3,750 in 2024 and is being phased out towards roughly €900 by 2027.

Read our full guide: Zelfstandigenaftrek: the self-employed deduction (and its phase-out).

Who qualifies: You must meet the urencriterium — working at least 1,225 hours a year on your business (direct and indirect hours both count). If you're partly disabled, a lighter 800-hour threshold applies.

Startersaftrek (starter's deduction)#

An extra €2,123 on top of the zelfstandigenaftrek, available for a maximum of 3 out of your first 5 years as a self-employed person.

Read more: Startersaftrek: extra deduction in your first years.

Who qualifies: You must be new to self-employment (profit from entrepreneurship in no more than the past 4 years) and meet the urencriterium.

MKB-winstvrijstelling (SME profit exemption)#

A blanket 12.7% of your profit (after the zelfstandigenaftrek and startersaftrek) is automatically exempt from income tax, with no application needed. This was 13.31% in 2024, and it's also being reduced over time.

Read the full story: MKB profit exemption: an automatic 12.7% tax break.

How it works: automatic and effortless — the Belastingdienst calculates it when you file your annual return.

Layer 2: Business costs#

After entrepreneur deductions, you deduct your actual business expenses. These are the real costs you've paid for running your work.

• Office supplies and software subscriptions
• Equipment and tools (larger purchases are depreciated)
• Phone, internet, and website hosting
• Co-working space, office rent, or home workspace (with strict rules)
• Professional services (accounting, legal advice, design)
• Travel: mileage at €0.23/km in 2025, rising to €0.25/km in 2026
• Training and professional development
• Insurance: liability, professional indemnity (BAV), general liability (AVB)
• Marketing, website, and client acquisition
• Business meals and entertainment (partially — usually 80% or less)
• Bank fees and subscriptions

The key principle: a cost is deductible if it has a business purpose. If it's partly private (like your home internet), deduct only the business share.

See Which business expenses can you deduct? for the full breakdown.

What you can't deduct#

• Private expenses. A business meal with a client is deductible; your lunch alone is not.
• Your own salary or drawings. You're not an employee; what you take home comes from profit after tax.
• Income tax itself. You can't deduct the tax you owe on your earnings.
• Costs related to tax-exempt income. If part of your income is exempt (like KOR exemption), you can't deduct costs relating to it.

The order: how deductions actually stack#

In your annual tax return, the Belastingdienst applies them in this order:

1. Start with your profit (revenue − business costs)
2. Subtract the zelfstandigenaftrek (€1,200 in 2026)
3. Subtract the startersaftrek (€2,123 if you qualify, for max 3 years)
4. Calculate 12.7% of the result and exempt that from tax (MKB-winstvrijstelling)
5. Apply the income-tax rate to what's left

A worked example: How your deductions stack: a worked example.

Special deductions for specific situations#

Oudedagsreserve (old-age reserve)#

If you meet the urencriterium, you can set aside up to 12% of your profit, tax-free, for old age. It's optional but a smart way to build retirement savings while paying less tax now.

Meewerkaftrek (family member deduction)#

If your partner or family member works in your business, you can deduct part of your profit relating to their work — but only if you pay them or they're listed with the tax office.

KIA (investment deduction)#

If you invest more than roughly €2,900 in qualifying business assets in a year, you get an extra deduction of up to roughly 28% (exact percentage varies yearly). This is on top of depreciation.

Read more: KIA: an extra deduction when you invest in your business.

A word on the urencriterium#

The 1,225-hour criterion is the gate to multiple benefits. "Hours" include both billable (client) work and indirect time: admin, proposals, learning, travel to clients, networking. You don't have to bill for all of them.

If you claim the urencriterium, the tax office may audit it — so keep a simple log. A spreadsheet or your invoice/project software is usually enough.

More detail: The 1,225-hour criterion explained.

Frequently asked questions#

Deductions are how the system rewards you for being self-employed — and for managing your own risks and retirement. Get them right, and they're one of the biggest legal tax savings available. ZZP Belasting is built to track both layers as you work, so when tax time comes, your deductions are already calculated.

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