Self-employed deduction, starter's deduction and SME profit exemption

As an entrepreneur for income tax, you do not pay tax on your whole profit. Three schemes lower the amount on which you pay tax. The 2026 figures in this article follow the Belastingplan 2026 (2026 tax plan).

Zelfstandigenaftrek (self-employed deduction)

In 2026 the zelfstandigenaftrek is €1,200. You get it if you meet the urencriterium (hours criterion). (Belastingdienst: self-employed deduction 2026)

In 2026 the tax benefit of the zelfstandigenaftrek is limited: the benefit is calculated at a rate of 37.56%. (Belastingdienst: self-employed deduction 2026)

Startersaftrek (starter's deduction)

Have you just started? Then the zelfstandigenaftrek is increased by the startersaftrek of €2,123. You can get it a maximum of 3 times in the first 5 years that you are an entrepreneur. You must also meet the urencriterium. (Belastingdienst: starter's deduction)

MKB-winstvrijstelling (SME profit exemption)

In 2026 the MKB-winstvrijstelling is 12.7% of your profit, after you have reduced it by the entrepreneur's deduction. Here too the benefit is calculated at a rate of 37.56%. (Belastingdienst: SME profit exemption 2026) You do not have to meet the urencriterium for this exemption. (Belastingdienst: SME profit exemption)

Example for 2026

Your profit is €40,000 and you meet the urencriterium. You are not a starter.

1. Profit: €40,000.
2. Minus zelfstandigenaftrek: €40,000 − €1,200 = €38,800.
3. Minus MKB-winstvrijstelling of 12.7%: €38,800 − €4,928 = €33,872.

You pay income tax on €33,872. The heffingskortingen (tax credits) are then deducted from the tax.

In ZZPboek

In Settings, you state whether you meet the urencriterium and whether you are entitled to the startersaftrek. The tax estimate report then uses the amounts for the year.