Self-employed deduction 2026: amount, rules and example

How much is the self-employed deduction in 2026?

In 2026 you may deduct €1,200 from your profit. That is far less than a few years ago. The saving is also capped: the Tax and Customs Administration (Belastingdienst) calculates it at 37.56%, even if your profit falls in a higher bracket.

Had you already reached state pension age at the start of 2026, you get half: €600.

How has the self-employed deduction fallen in recent years?

The government is phasing the deduction out step by step. These are the amounts for the last three years:

So do not count on this deduction to cut your tax bill by much. At the current amounts it saves a few hundred euros a year.

Who qualifies for the self-employed deduction?

• You are an entrepreneur for income tax (ondernemer voor de inkomstenbelasting). With a sole trader business (eenmanszaak) or as a partner in a vof or maatschap, you usually are.
• You meet the hours criterion: at least 1,225 hours a year for your business, and more time for your business than for other work.
• You get no self-employed deduction on profit you earn as a co-entitled person (medegerechtigde).

You do not need to claim the deduction separately. In your income tax return (aangifte inkomstenbelasting) you answer a few questions, and if you qualify the amount comes off your profit automatically.

What if your profit is lower than the self-employed deduction?

The self-employed deduction is never more than your profit before the entrepreneur deduction (ondernemersaftrek). If you make less profit, you only use part of it. The leftover is called the unrealised self-employed deduction (niet-gerealiseerde zelfstandigenaftrek).

You may carry that part forward for the next 9 years, to years in which your profit is higher than that year's self-employed deduction. The amount is on your assessment (aanslag). You have to track it yourself and enter it in your return yourself.

An example from the Belastingdienst: in 2025 your profit was €1,500 while the deduction was €2,470. You keep €970. If your profit in 2026 is €50,000, you first deduct €1,200 and then that €970.

Note. If you qualify for the starter's deduction (startersaftrek), the cap does not apply. You then get the full self-employed deduction, even if it leaves you with a loss.

How does it combine with the starter's deduction and the SME profit exemption?

1. Start with your profit: turnover minus business costs.
2. Deduct the self-employed deduction (€1,200).
3. If you are a starter, also deduct the starter's deduction (€2,123).
4. Of what remains, 12.7% is exempt: the SME profit exemption.
5. The rest is your taxable profit. It counts towards box 1.

The self-employed deduction and the starter's deduction are both part of the entrepreneur deduction. The SME profit exemption is a separate scheme with no hours criterion.

A worked example

Jeroen is a carpenter and has been self-employed for eight years. In 2026 he made €40,000 profit and worked more than 1,500 hours for his business. He no longer qualifies for the starter's deduction.

To work this out with your own figures, use the entrepreneur deduction calculator. If you are unsure about your hours, first do the hours criterion check.