Deductible Business Expenses for Freelancers in the Netherlands

What counts as a deductible business expense for freelancers in 2026?

A deductible business expense is a cost that is directly and exclusively required to run the freelance business. In 2026, these expenses reduce taxable profit for income tax (inkomstenbelasting), which lowers the tax due. The expense must be supported by a valid invoice or receipt and must be clearly business-related.

Browse the [Knowledge Hub](/knowledge-hub) for more freelancer accounting guides. If a cost has both private and business use, only the business portion is deductible and the split must be documented.

For larger purchases, the expense vs investment rule matters; see [expense vs investment](/knowledge-hub/expense-vs-investment-netherlands-2026-guide) before deciding how to book the cost.

Which expense categories are deductible in 2026?

Most day-to-day operating costs are deductible when they are necessary for the business and properly documented. In 2026, common categories include office costs, travel, software, phone and internet, insurance, education, and accounting fees. The table below lists typical examples and the proof you should keep.

If VAT is reclaimable, the income-tax expense is usually recorded excluding VAT; if VAT is blocked, include VAT in the cost. For VAT treatment, see the [VAT returns guide](/knowledge-hub/vat-returns-netherlands-expat-freelancer-guide).

Which expenses are not deductible for Dutch freelancers?

Some costs are explicitly not deductible, or only partially deductible, in the Netherlands. In 2026, fines, regular commuting, and personal living costs are not deductible. Business meals are only 80% deductible, and gifts above EUR 227 per person per year are not deductible.

For meal-specific rules, see [business meals deductible](/knowledge-hub/business-meals-deductible-netherlands-2026). For gifts, see [business gifts deductible](/knowledge-hub/business-gifts-deductible-netherlands-2026).

• Fines and penalties (parking tickets, late payment fees)
• Regular commuting costs to a permanent office
• Clothing that is not a uniform or protective gear
• Food and drinks: only 80% of business meals are deductible
• Gifts over EUR 227 per person per year
• Personal groceries, hobbies, or entertainment

What evidence must you keep for deductible expenses?

You must keep evidence that proves the expense, the business purpose, and the payment. In 2026, the standard retention period is 7 years and invoices related to real estate must be kept for 10 years. Digital invoices can stay digital if the copy is complete and readable.

Keep the supplier invoice or receipt, a matching bank transaction, and a short note explaining the business purpose. A consistent naming scheme makes audits faster.

For travel and mixed expenses, keep a mileage or usage log; see [travel expenses](/knowledge-hub/travel-expenses-netherlands-freelancer-2026) for examples.

• Invoice or receipt with supplier details
• Proof of payment (bank transaction)
• Business purpose note for the cost
• Usage or mileage log for mixed-use expenses