Meewerkaftrek in the Netherlands (2026): A Guide for ZZP Freelancers

What is the meewerkaftrek and who qualifies in 2026?

In 2026, the meewerkaftrek is an entrepreneur deduction (ondernemersaftrek) that reduces taxable profit if a fiscal partner works in the business. The entrepreneur must meet the hours criterion of 1,225 hours, and the fiscal partner must work at least 525 hours with no pay or a payment below €5,000. The deduction is a percentage of profit (1.25%–4%).

Meewerkaftrek is meant for sole traders (including many ZZP’ers) whose fiscal partner helps in day-to-day operations. Browse the [Knowledge Hub](/knowledge-hub) for more freelancer accounting guides. The fiscal partner requirement matters: the helper must qualify as a fiscal partner (fiscaal partner) for income tax, not just a roommate or someone informally helping.

If the fiscal partner receives any payment below €5,000, the entrepreneur cannot deduct that payment as a cost. The entrepreneur either claims meewerkaftrek or chooses a different arrangement such as a deductible labour remuneration. For broader deductions on profit, see the guide to [deductible business expenses in the Netherlands](/knowledge-hub/deductible-expenses-freelancers-netherlands).

• Entrepreneur status: the business owner must be an income-tax entrepreneur (ondernemer).
• Hours criterion: the entrepreneur spends at least 1,225 hours on the business in the calendar year.
• Fiscal partner: the helper meets the tax definition of a fiscal partner for that year.
• Partner hours: the fiscal partner works 525 hours or more in the business.
• Payment rule: the fiscal partner is unpaid, or receives less than €5,000 for the year.
• Cost rule: if the payment is below €5,000, the entrepreneur does not deduct that payment from profit.

How do you calculate the meewerkaftrek amount in 2026?

To calculate the 2026 meewerkaftrek, determine how many hours the fiscal partner worked and apply the corresponding percentage to the business profit. The percentage ranges from 1.25% (525–875 hours) to 4% (1,750+ hours). Example: with €60,000 profit and 1,300 partner hours, the percentage is 3%, so the deduction is €1,800.

The percentage is applied to the profit from the business. The tax administration can ask the entrepreneur to make the partner-hour total plausible, so the calculation should be backed by an hours log. The Belastingdienst also notes that meewerkaftrek is not applied to certain profit components (for example, profit as a “medegerechtigde”).

Should you use meewerkaftrek or pay your partner at least €5,000?

If the entrepreneur pays a fiscal partner €5,000 or more for work in the business, that labour remuneration can be deducted from profit, and the fiscal partner must report it as income. If the payment is below €5,000, the entrepreneur cannot deduct the payment and may instead qualify for meewerkaftrek. The choice can be made each year, and other options include employment or becoming co-entrepreneurs.

Many couples compare the tax effect of a percentage-of-profit deduction versus a deductible payment. A deductible payment may be attractive when the partner’s work is substantial and the payment is realistic for the tasks performed. Employment triggers payroll and social-insurance considerations, while a shared business structure changes who is taxed on the profit.

• Estimate the annual profit and the partner’s hours (525, 875, 1,225, 1,750+ thresholds).
• Check whether the planned partner payment is below €5,000 or at least €5,000.
• Compare the deduction size: percentage of profit (meewerkaftrek) versus the cash payment deducted.
• Confirm the partner’s tax impact: payments of €5,000+ are taxable income for the partner.
• Consider payroll obligations if the partner is hired as an employee.
• Document the arrangement in writing (agreement, payslips, or profit-sharing terms).

How do you claim meewerkaftrek on your 2026 income tax return?

Meewerkaftrek is claimed in the income tax return (aangifte inkomstenbelasting) for the year 2026. The filing deadline is the date in the invitation letter and is often 1 May of the following year (often 1 May 2027 for the 2026 tax year). The entrepreneur reports business profit, answers the partner-work questions, and the return applies the percentage based on the partner’s recorded hours.

Meewerkaftrek is part of the entrepreneur deductions in the profit section of the return. Before submitting, the entrepreneur should reconcile the profit figure with bookkeeping records and confirm that any partner payment below €5,000 has not been deducted as an expense. For VAT obligations that run in parallel, see [VAT returns in the Netherlands](/knowledge-hub/vat-returns-netherlands-expat-freelancer-guide).

• Confirm eligibility: entrepreneur status, 1,225-hour criterion, and 525+ partner hours.
• Prepare an hours log for both the entrepreneur and the fiscal partner.
• Check partner payments: if below €5,000, do not treat them as deductible costs.
• Complete the profit section in the income tax return for 2026 and select the meewerkaftrek option.
• Keep supporting documentation ready in case the Belastingdienst asks for evidence.

What records should you keep to prove your partner worked 525+ hours?

The Belastingdienst requires the entrepreneur to make the number of partner hours plausible (“aannemelijk maken”). A practical approach is to keep a dated hours log and supporting evidence such as emails, calendar entries, invoices, and task lists that show what the fiscal partner did. As an entrepreneur, the business administration generally must be kept for 7 years, and for some items longer.

An hours log should show the date, the task, and the time spent, and it should add up to at least 525 hours for the year. Supporting documents are useful because they tie the hours to real work performed in the business. The administration can be kept digitally or on paper as long as it is readable and controllable for audits.

Good record-keeping also helps with other deductions and with reconciling profit to the income tax return. Keep the same naming and storage structure each year so evidence is easy to retrieve. For a broader checklist of evidence that supports deductions, see the guide to [deductible business expenses in the Netherlands](/knowledge-hub/deductible-expenses-freelancers-netherlands).

What are the most common mistakes with meewerkaftrek?

The most common 2026 mistakes are missing an eligibility threshold or mixing the deduction with a partner payment. The entrepreneur must meet the 1,225-hour criterion, the fiscal partner must work at least 525 hours, and the helper must qualify as a fiscal partner. If the partner payment is below €5,000, that payment is not deductible. If the payment is €5,000 or more, the partner must report it as income.

These rules matter because the meewerkaftrek is only allowed when all conditions are met. A clean hours log and a clear choice between meewerkaftrek and a deductible labour remuneration reduce filing errors. If the partner also has a job, keep notes that explain how the partner hours were achieved across the year.

• Claiming meewerkaftrek without meeting the entrepreneur’s 1,225-hour criterion.
• Counting partner help that is below 525 hours, or without a consistent hours log.
• Treating a payment below €5,000 as a deductible business expense (it is not).
• Using meewerkaftrek while also deducting a €5,000+ labour remuneration for the same work.
• Forgetting that the helper must be a fiscal partner (fiscaal partner) under tax rules.
• Applying the percentage to the wrong profit base, such as profit that is excluded from the calculation.