Starter's deduction 2026: €2,123 extra relief

How much is the starter's deduction in 2026?

The starter's deduction is €2,123. It tops up the self-employed deduction. Together you deduct €3,323 from your profit in 2026.

Had you reached state pension age (AOW-leeftijd) at the start of the year, the starter's deduction is halved just like the self-employed deduction.

What are the conditions for the starter's deduction?

• You qualify for the self-employed deduction. So you meet the hours criterion of 1,225 hours.
• You were not an entrepreneur for income tax in every one of the five previous years.
• You used the self-employed deduction at most twice in those five years.
• In the year itself and in the five previous years you did not move back tax-free from a bv (geruisloze terugkeer).

Together this means: you get the starter's deduction at most three times in your first five years as an entrepreneur. The three times need not follow each other. If you miss the hours in your first year, you can still get it later.

As you were not an entrepreneur in at least one of the five previous years, only the 1,225-hour rule applies to you. You do not need to spend more time on your business than on a job.

Can you skip the starter's deduction?

No. If you qualify for the starter's deduction, the Tax and Customs Administration (Belastingdienst) adds it to the self-employed deduction. You cannot choose to use only the self-employed deduction and save the starter's deduction for a better year.

What if the deduction is higher than your profit?

Normally the self-employed deduction is never higher than your profit. That cap falls away if you qualify for the starter's deduction. You then get the full amount, even if it leaves you with a loss.

Say your profit is €2,000. After €1,200 self-employed deduction and €2,123 starter's deduction you have a loss of €1,323. You offset that loss against your other box 1 income, such as wages. If you have no other income, you carry it to other years.

How does the hours criterion work with pregnancy?

Did you stop work because of your pregnancy, then the hours you did not work still count for 16 weeks in total. That way you can still reach the 1,225 hours in a starting year with maternity leave and get the starter's deduction.

If you have a disability and receive a benefit, there is a separate starter's deduction for disability. It has a reduced hours criterion of 800 hours, and the 16 weeks of pregnancy count there too. That deduction is €12,000, €8,000 and €4,000 in the first, second and third year in 2026, and never more than your profit.

A worked example

Lotte starts in 2026 as a photographer. She worked in a job for the five years before. She reaches 1,400 hours and makes €30,000 profit.

Work out your own situation with the entrepreneur deduction calculator. If you are unsure about your hours, do the hours criterion check.