# Entrepreneur deduction calculator for freelancers

Calculator: https://goldmary.eu/en/calculators/ondernemersaftrek-berekenen. Updated 24 September 2026.

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.

## Use it with a URL

GET https://goldmary.eu/en/calculators/ondernemersaftrek-berekenen?winst=40000&uren=1300&starter=

Fields:

- `winst`: Profit from business
- `uren`: Hours in your business per year
- `starter`: I am a starter and qualify for the starter's deduction (ja or empty)

Result of this example:

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** |

_€38,800.00 × 12.7% = €4,927.60._

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](https://goldmary.eu/en/calculators/urencriterium-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).

## Sources

- [Belastingdienst: Self-employed deduction 2026 (in Dutch)](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/inkomstenbelasting/veranderingen-inkomstenbelasting-2026/ondernemersaftrek-2026/zelfstandigenaftrek-2026)
- [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)
- [Belastingdienst: Hours criterion (in Dutch)](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/inkomstenbelasting/inkomstenbelasting_voor_ondernemers/voorwaarden_urencriterium)