# Mkb-winstvrijstelling 2026: how to calculate it

Updated 24 September 2026. Source: https://goldmary.eu/en/blog/mkb-winstvrijstelling

**Short answer:** The SME profit exemption (mkb-winstvrijstelling) is 12.7% of your profit in 2026, after you subtract the entrepreneur deduction (ondernemersaftrek). You get it if you are an entrepreneur for income tax, even if you do not meet the hours criterion (urencriterium) of 1,225 hours. You do not need to claim it: the Tax and Customs Administration (Belastingdienst) applies it in your tax return.

## How much is the SME profit exemption in 2026?

In 2026 the SME profit exemption (mkb-winstvrijstelling) is **12.7%** of your profit. It was the same in 2025. In 2024 it was still 13.31%. The percentage applies to the profit left after you subtract the entrepreneur deduction (ondernemersaftrek).

The exemption lowers your taxable profit. You pay no income tax on that part. The benefit is limited though: in 2026 the Tax and Customs Administration calculates it at a rate of 37.56%, even if you pay more tax on your top euros.

What does that mean? If part of your income falls in the top rate of box 1, each euro of exemption still only saves you 37.56% in tax. If all your income falls in the lower brackets, you notice nothing of this limit.

## Who gets the SME profit exemption?

You get the exemption if you are an entrepreneur for income tax and your income is profit from business (winst uit onderneming). That covers most freelancers with a sole proprietorship (eenmanszaak) and partners in a general partnership (vof).

- You do **not** need to meet the hours criterion of 1,225 hours. If you work a few hours a week next to a job, you still get the exemption.
- You do not claim it. The Tax and Customs Administration works it out automatically in your income tax return.
- If you are a co-entitled party (medegerechtigde) in a business, you get no exemption on that profit.

For the [self-employed deduction](https://goldmary.eu/en/blog/zelfstandigenaftrek-2026) and the [starter deduction](https://goldmary.eu/en/blog/startersaftrek) you must meet the [hours criterion](https://goldmary.eu/en/blog/urencriterium-1225-uur). If you do not, the SME profit exemption is often your only deduction on your profit.

## How do you calculate the SME profit exemption?

1. Work out your profit from business: turnover minus business costs and depreciation.
2. Subtract the entrepreneur deduction. For most freelancers that is the self-employed deduction (zelfstandigenaftrek) of €1,200, plus the starter deduction (startersaftrek) of €2,123 if you qualify.
3. Take 12.7% of what is left. That is your SME profit exemption.
4. Subtract the exemption. What is left is your taxable profit in box 1.

## Example: from profit to taxable profit

Daan is a photographer and works well over 1,225 hours a year in his business. His profit for 2026 is €50,000. He is no longer a starter.

| Step | Amount |
| --- | --- |
| Profit from business | €50,000.00 |
| Minus self-employed deduction | − €1,200.00 |
| Profit after entrepreneur deduction | €48,800.00 |
| Minus SME profit exemption (12.7%) | − €6,197.60 |
| Taxable profit | **€42,602.40** |

_Example with amounts rounded to whole cents._

Say Daan does not meet the hours criterion. Then the self-employed deduction drops away, but the SME profit exemption stays. He then gets 12.7% of €50,000, which is €6,350.00. His taxable profit becomes €43,650.00.

To fill in your own figures, use the [entrepreneur deduction calculator](https://goldmary.eu/en/calculators/ondernemersaftrek-berekenen). If you are not sure about your hours, first do the [hours criterion check](https://goldmary.eu/en/calculators/urencriterium-check).

## What happens if you make a loss?

The Tax and Customs Administration also applies the exemption to a loss. Your tax loss then becomes smaller. In that year the exemption works against you: you have less loss to set off against other years.

> **Note.** If you have a bv, the SME profit exemption does not apply. A bv pays corporation tax. Read more in [sole proprietorship or bv](https://goldmary.eu/en/blog/eenmanszaak-of-bv).

## Where do you enter the SME profit exemption?

Nowhere separately. In your [income tax return](https://goldmary.eu/en/blog/aangifte-inkomstenbelasting-zzp) you enter your profit and your hours. The return software then works out the entrepreneur deduction and the SME profit exemption itself. Still check the result against your own calculation.

## Questions

### How much is the SME profit exemption in 2026?

12.7% of your profit after you subtract the entrepreneur deduction. In 2025 it was also 12.7%, in 2024 it was 13.31%.

### Do I need to meet the hours criterion for the SME profit exemption?

No. You must be an entrepreneur for income tax, but you do not need to work 1,225 hours. For the self-employed deduction you do.

### Do I need to claim the SME profit exemption?

No. The Tax and Customs Administration applies it automatically when you report profit from business in your return.

### Does the SME profit exemption come before or after the self-employed deduction?

After. You first subtract the entrepreneur deduction and then take the percentage of what is left.

### Does a bv get the SME profit exemption?

No. The exemption belongs to income tax for entrepreneurs, such as a sole proprietorship or a vof.

## Sources

- [Belastingdienst: SME profit exemption (in Dutch)](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/inkomstenbelasting/inkomstenbelasting_voor_ondernemers/mkb_winstvrijstelling)
- [Belastingdienst: SME profit exemption 2026 (in Dutch)](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/inkomstenbelasting/veranderingen-inkomstenbelasting-2026/mkb-winstvrijstelling-2026)
- [Ondernemersplein: SME profit exemption (in Dutch)](https://ondernemersplein.kvk.nl/mkb-winstvrijstelling/)

_General information, not tax advice. Amounts are for 2026._