Hours criterion check: will you reach 1,225 hours?
Enter how many hours per week you work in your business, how many weeks per year and your extra hours. If you also have a job, enter those hours too.
You meet the hours criterion with 1,250 hours.
| Hours in your business | 1,250 hours |
|---|---|
| Hours criterion 2026 | 1,225 hours |
| Margin | 25 hours |
How the check adds up
- hours per week × weeks per year + extra hours = your total.
- If your total is 1,225 hours or more, the first requirement is met.
- If you also have a job, you must put more hours into your business than into your job.
Lisa works 25 hours per week in her business, 46 weeks per year, plus 100 hours of admin and finding clients. She has no job. Her calculation looks like this:
| Hours | |
|---|---|
| 25 × 46 | 1,150 |
| Extra hours | 100 |
| Total | 1,250 |
| Hours criterion | 1,225 |
| Result | met, with 25 hours to spare |
If you were not an entrepreneur in one or more of the five previous years, only the 1,225-hour rule applies. Your job does not count then. Read more in hours criterion: 1,225 hours.
Quotes, admin and travel time count too. Only hours in which you are on call but do nothing do not count.
Questions
Do hours I do not bill count?
Yes. Writing quotes, doing your accounts, keeping your website up and travelling for your business all count. Only hours in which you are on call but do nothing do not count.
I start halfway through the year. Do I need fewer hours?
No. 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.
How do I show how many hours I worked?
Keep your hours in a diary or time sheet. Quotes, time sheets and invoices also help to make your hours plausible.
Does the more-than-half rule apply to starters?
No. If you were not an entrepreneur in one of the five previous years, you only have to reach 1,225 hours. Your job does not stand in the way of the deduction then.
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.