# Hours criterion: the 1,225 hours rule and what counts

Updated 24 September 2026. Source: https://goldmary.eu/en/blog/urencriterium-1225-uur

**Short answer:** You meet the hours criterion (urencriterium) if in a calendar year you spend at least 1,225 hours on your business and more time on your business than on other work, such as a job. Not only billable hours count: quotes, admin and your website count too. If you were not an entrepreneur in at least one of the five previous years, only the 1,225-hour rule applies.

## What is the hours criterion?

The hours criterion is the test that decides whether you get the [self-employed deduction](https://goldmary.eu/en/blog/zelfstandigenaftrek-2026) and the [starter's deduction](https://goldmary.eu/en/blog/startersaftrek). You usually meet it if you satisfy two conditions:

1. In the calendar year you spend at least **1,225 hours** on your business or businesses.
2. You spend more time on your business than on other work, for example a job.

That is about 24 hours a week if you work all 52 weeks. With holidays taken off, that is soon 26 or 27 hours per working week.

## Which hours count towards the hours criterion?

Every hour you spend on your business counts. So not only the hours you bill to clients. Think of:

- writing quotes and talking to new clients
- your accounts and your VAT return (btw-aangifte)
- working on your business website
- finding clients, networking and keeping your skills up
- travel time to clients

Hours in which you are only on call do not count. If you are on call for a weekend and spend four hours fixing a fault, those four hours count. The rest of the weekend does not.

> **Note.** Do you start or stop halfway through the year? You still have to reach 1,225 hours. You may not scale the hours down to the part of the year in which you were an entrepreneur.

## Do you also have a job? Then the 50% rule applies

On top of the hours, you must spend more time on your business than on other work. If you work 32 hours a week in a job and 28 hours for your business, you may reach the hours, but you fail this second condition.

There is an exception for starters. If in one or more of the five previous years you were not an entrepreneur, you only have to meet the 1,225-hour rule. That way you can keep your job in your first years and still get the deduction.

| Situation | Business hours | Job hours | Meets the test? |
| --- | --- | --- | --- |
| Full-time freelancer | 1,600 | 0 | Yes |
| Starter with a job | 1,300 | 1,450 | Yes, starter |
| Long-time entrepreneur, with a job | 1,300 | 1,450 | No, the job takes more time |
| Part-time freelancer | 1,100 | 0 | No, too few hours |

_Examples per calendar year._

## How does the hours criterion work with pregnancy?

Did you stop work as an entrepreneur because of your pregnancy? The hours you did not work still count as hours worked for 16 weeks in total. These are the hours you would normally have worked in those weeks.

An example: Fatima normally works 30 hours a week. She took 16 weeks of maternity leave. So 16 x 30 = 480 hours count. If she worked 800 hours in the rest of the year, she reaches 1,280 hours and meets the hours criterion.

For the starter's deduction for disability (startersaftrek bij arbeidsongeschiktheid) a reduced hours criterion of 800 hours applies, and the 16 weeks of pregnancy count there too.

## How do you keep track of your hours?

You must be able to show your hours if the Tax and Customs Administration (Belastingdienst) asks. A number in your return is not enough. What helps:

1. Write down your hours every day or every week, with the date, the number of hours and what you did.
2. Also note indirect hours, such as admin and finding clients. Those are the ones you forget fastest.
3. Keep your diary, quotes, time sheets and invoices. They back up your overview.
4. Add up where you stand halfway through the year. Then you can still adjust.

A time sheet that you fill in afterwards in one go is weak proof. Keep it up while you work.

## What if you miss the hours criterion?

Then you get no self-employed deduction (zelfstandigenaftrek) and no starter's deduction (startersaftrek) for that year. You stay an entrepreneur, and you still get the [SME profit exemption](https://goldmary.eu/en/blog/mkb-winstvrijstelling), because it has no hours criterion. So you pay a little more tax, but the damage is limited.

Not sure you will make it? Do the [hours criterion check](https://goldmary.eu/en/calculators/urencriterium-check) or work out what the deduction saves you with the [entrepreneur deduction calculator](https://goldmary.eu/en/calculators/ondernemersaftrek-berekenen).

## Questions

### Do admin and finding clients count towards the hours criterion?

Yes. Every hour you spend on your business counts, including quotes, accounts, your website and travel time to clients.

### Do I have to reach 1,225 hours if I start halfway through the year?

Yes. You may not scale the 1,225 hours down to part of the year.

### Can I meet the hours criterion next to a job?

As a starter you can, if you work 1,225 hours for your business. If you have been an entrepreneur for longer, your business must also take more time than your job.

### How do I prove my hours?

With hour records that you keep while you work, plus your diary, quotes, time sheets and invoices.

### Do maternity leave hours count?

Yes. The hours you did not work because of your pregnancy count as hours worked for 16 weeks in total.

## Sources

- [Belastingdienst: Hours criterion (in Dutch)](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/inkomstenbelasting/inkomstenbelasting_voor_ondernemers/voorwaarden_urencriterium)
- [Belastingdienst: Self-employed deduction (in Dutch)](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/inkomstenbelasting/inkomstenbelasting_voor_ondernemers/ondernemersaftrek/zelfstandigenaftrek1/zelfstandigenaftrek)
- [Belastingdienst: Starter's deduction for disability 2026 (in Dutch)](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/inkomstenbelasting/veranderingen-inkomstenbelasting-2026/ondernemersaftrek-2026/startersaftrek-bij-arbeidsongeschiktheid-2026)

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