Urencriterium - Which Tax Deductions Can You Use

As we discussed in the previous article, you started your business, spent at least 1,225 hours per calendar year running it, and carefully recorded what and when you spent those hours on. Your turnover is also proportionate and passes verification.

Which tax benefits can you claim?

• Zelfstandigenaftrek (self-employed deduction) — In 2025, you can reduce your taxable profit by EUR 2,470 (2024: EUR 3,750). The amount decreases significantly each year.

• Startersaftrek (starter's deduction) — With the zelfstandigenaftrek, you can use this deduction up to three times during your first five years. In 2025, it amounts to EUR 2,123.

The maximum starter's deduction is EUR 4,593 in 2025. If your taxable profit is less, the unused portion is retained for 9 years.

• Meewerkaftrek (co-working deduction) — If your fiscal partner works in the business, the percentage depends on the number of hours they work.

• Aftrek voor speur- en ontwikkelingswerk (R&D deduction) — When conducting R&D activities, you may claim the WBSO deduction.

MKB winstvrijstelling — Self-employed persons who do not meet the hours criterion are still entitled to the SME profit exemption. For 2025, this is 12.7% of profit after deducting zelfstandigenaftrek and startersaftrek.