Tax return for self-employed: key figures 2025/2026
As a self-employed professional (zzp'er) or freelancer in the Netherlands, you can benefit from substantial tax deductions. Missing even one can cost you thousands.
Self-employed deduction
€ 2,470 (2025)
Available if you work 1,225+ hours/year for your business. In 2026: € 1,200. Further reduced to € 900 in 2027.
SME profit exemption
12.70% (2025)
A fixed percentage deducted from your profit after entrepreneur deductions. Same rate applies in 2026. Reduced from 13.31% in 2024.
Small-scale investment allowance (KIA)
Up to 28%
For business investments above the KIA threshold. The exact brackets and maximum change per calendar year.
Starter's deduction
€ 2,123 (2025)
Extra deduction on top of the self-employed deduction. Available in 3 of the first 5 years. In 2026: € 2,123 (unchanged).
VAT threshold (KOR)
€ 20,000
Revenue below € 20,000? You may qualify for the small businesses scheme (KOR) and be exempt from VAT.
Fixed price Jan de Belastingman
€ 549
Complete business tax return filed by a specialist. All deductions claimed, personal support, no hidden fees.
Filing deadline
May 1
Final submission date. You can request an extension until September 1.
Average benefit
EUR 3,200+
Many freelancers miss deductions. With professional advice, average benefit of EUR 3,200+.