Deducting ZZP Expenses in the Annual Tax Return

Large purchases must be depreciated, which we cover in separate articles (general rules and home office requirements). Purchases under EUR 450 excluding VAT can be written off immediately in one year. Everything costing more than EUR 450 remains on the company's balance sheet and is written off over 5 years.

If you invested in your business from EUR 2,801 in 2025 (each asset minimum EUR 450 excluding VAT), you can apply the Kleinschaligheidsinvesteringsaftrek. For 2026, the threshold starts at EUR 2,901. The Kleinschaligheidsinvesteringsaftrek amounts to 28% of the investment sum (for example, a computer for EUR 3,000 and a monitor for EUR 2,000 allow you to deduct an additional EUR 1,400, on top of depreciation).

Deductible expenses include training costs (with documented relevance to your work), business trips and conferences, and purchasing a bicycle for work. When using a personal car for business purposes, EUR 0.23 per kilometer is calculated (more about using a personal car for business purposes and vice versa in our article).

All expenses must be directly related to the business activity and supported by receipts or invoices (a more detailed list of expenses is described in our article).