Which freelancer deductions apply in 2026?
For 2026, the main Dutch tax advantages for self-employed entrepreneurs are still split between entrepreneur deductions, the SME profit exemption, deductible business costs, and investment allowances.
1. Entrepreneur deductions in 2026
Self-employed deduction
If you meet the hours criterion and have not yet reached the AOW age at the start of 2026, the self-employed deduction is EUR 1,200. The tax benefit is calculated at a rate of 37.56%.
Starter's deduction
If you qualify for the self-employed deduction and meet the conditions for the starter's deduction, you can claim an additional EUR 2,123.
SME profit exemption
The SME profit exemption is 12.7% of your profit after entrepreneur deductions in 2026.
2. Business costs
Business costs can be deducted from your business income. Think of software, professional literature, phone and internet costs to the extent they are business-related, insurance, office equipment, and public transport for business travel. For mixed expenses, only the business part is deductible.
Workspace in your home
According to the Belastingdienst, costs of a workspace in your home are deductible only in limited cases. Usually you cannot simply deduct part of your rent, mortgage, utilities, or internet costs.
3. Private vehicle used for business
If you use a private car, motorbike, or bicycle for business, in 2026 you can deduct EUR 0.23 per business kilometre from your profit. You cannot then deduct fuel, insurance, tolls, or parking separately on top of that rate.
4. Investments and KIA
If you invest in business assets, you may qualify for the small-scale investment allowance (KIA). In 2026 the total investment must be between EUR 2,901 and EUR 398,236. An individual asset only counts if the investment amount for that asset is at least EUR 450.
- EUR 2,901 to EUR 71,683: 28% of the investment amount
- EUR 71,684 to EUR 132,746: EUR 20,072
- EUR 132,747 to EUR 398,236: EUR 20,072 minus 7.56% of the amount above EUR 132,746
5. Pension and FOR
New additions to the fiscal old-age reserve (FOR) have no longer been possible since 1 January 2023. If you already had a FOR on your balance sheet, transitional rules may still apply. For new pension planning, annuities and annual pension space are more relevant than the FOR.
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Practical tip
The biggest savings usually do not come from one spectacular deduction, but from solid administration. Keep your invoices, track your hours, and record business mileage.
