Entrepreneur deduction calculator for freelancers
Enter your profit from business and your hours per year. You will see your self-employed deduction (zelfstandigenaftrek), a possible starter's deduction, the SME profit exemption and what is left.
Your taxable profit from business is €33,872.40.
| Profit from business | €40,000.00 |
|---|---|
| Self-employed deduction | €1,200.00 |
| SME profit exemption (12.7%) | €4,927.60 |
| Taxable profit from business | €33,872.40 |
How the calculation works
| Step | Calculation in 2026 |
|---|---|
| 1. Hours criterion | At least 1,225 hours per year in your business. Miss that and there is no deduction. |
| 2. Self-employed deduction | €1,200 off your profit. |
| 3. Starter's deduction | As a starter another €2,123 off. |
| 4. SME profit exemption | 12.7% of what is left. |
Piet made a profit of €40,000.00 in 2026 and worked 1,300 hours in his business. He is no longer a starter. His calculation looks like this:
| Amount | |
|---|---|
| Profit | €40,000.00 |
| Minus self-employed deduction | €1,200.00 |
| Left | €38,800.00 |
| Minus SME profit exemption (12.7%) | €4,927.60 |
| Taxable profit from business | €33,872.40 |
If your profit is lower than €1,200 and you are not a starter, your self-employed deduction equals your profit. The part you do not use is called the unrealised self-employed deduction (niet-gerealiseerde zelfstandigenaftrek). The Tax and Customs Administration (Belastingdienst) fixes that amount and carries it forward to the next 9 years. As a starter you get the full amount and you can end up with a loss.
Not sure you reach enough hours? Do the hours criterion check.
Questions
Do I get the self-employed deduction if I work less than 1,225 hours?
No. Without 1,225 hours per year there is no self-employed deduction and no starter's deduction. You do get the SME profit exemption, which has no hours requirement.
What if my profit is lower than the self-employed deduction?
If you are not a starter, your deduction equals your profit and you pay no tax on that part. The Tax and Customs Administration (Belastingdienst) carries the remainder forward to the next 9 years. As a starter you get the full amount and a loss can arise.
When am I a starter for the starter's deduction?
If in one or more of the five previous years you were not an entrepreneur and you used the self-employed deduction at most twice in that period. Tick the starter box if that applies to you.
I already reached state pension age. Is this calculation right?
No, then the self-employed deduction and the starter's deduction are both halved. This calculator uses the full amount for entrepreneurs under state pension age (AOW-leeftijd).
Read next
Sources
A calculator, not tax advice. Amounts are for 2026, updated 24 September 2026. Nothing you enter is kept. Also available as Markdown.