Declaring Income from Other Activities

Inkomsten uit overig werk - refers to income you earn not as an entrepreneur and not as an employee under an employment contract, but still for work performed. For example:

• you work as a mail carrier, babysitter, or give a one-time lecture
• you participate in a medical study for compensation
• you perform one-time work that is not a hobby

In such cases, your income is classified as inkomsten uit overig werk — and it must be declared in your tax return.

There is no obligation to keep formal bookkeeping, but the tax authority may ask for proof of your income. Therefore, keep receipts, invoices, and records — this will help in case of an audit.

If you provided a service to relatives or friends and only received reimbursement for expenses — this is not considered income. If your activity does not generate profit and will not generate profit — it belongs to a hobby or family sphere and does not need to be declared.

If there is income, your profit is calculated the same way as for entrepreneurs: income minus expenses. In addition to income tax, you also pay health insurance contributions, you will receive a separate notification about this after filing your return.

You are not entitled to entrepreneurial tax benefits such as Zelfstandigenaftrek or Investeringsaftrek.

However, you can deduct expenses related to this activity (e.g., transport, materials), though personal expenses are not deductible. For example: a personal mobile phone subscription is not deductible, but business calls made through it are.

Expenses under €450 or for items used for less than one year are deducted immediately in the same year. Expenses over €450 for items used for more than one year are deducted gradually (depreciated). For example, you bought a camera for €6,000, use it for 5 years, with a residual value of €1,500: (€6,000−€1,500)÷5=€900 per year.

Expenses incurred before starting work can also be deducted if they were made for your activity: market research, consultations, preparation for launch. If you have the right to deduct VAT in your VAT return, you deduct expenses excluding VAT. If you do not file or cannot deduct VAT, you deduct expenses including VAT.