Tax deductions for ZZP freelancers in the Netherlands (2026)

What business costs can a ZZP deduct from profit in 2026?

A Dutch ZZP (zelfstandige zonder personeel) can deduct business costs from taxable profit in 2026 when the costs are made for the business interests of the enterprise. Mixed-use costs are only deductible for the business portion. Some categories have fixed limits: for example, representation and business meals have a €5,700 non-deductible threshold, or you can choose to deduct 80% instead.

Browse the [Knowledge Hub](/knowledge-hub) for more freelancer accounting guides. For VAT return (BTW-aangifte) topics, see the [VAT return guide for freelancers](/knowledge-hub/vat-returns-netherlands-expat-freelancer-guide/). For more examples, see the [deductible expenses list](/knowledge-hub/deductible-expenses-freelancers-netherlands/). These rules focus on income tax (inkomstenbelasting) deductions from profit. The guide below highlights the main 2026 limits.

The Dutch tax authority publishes an overview that shows when a cost is 0%, partly, or 100% deductible. Work-from-home workspace costs are usually 0% deductible, with limited exceptions. For conferences and seminars, travel and lodging can be capped at €1,500 unless attendance was necessary for the work. Purchases cheaper than €450 can often be deducted at once, while €450+ purchases used longer than 1 year are typically depreciated. Keep invoices and receipts in a traceable administration.

• Split mixed-use costs using a defensible business percentage (for example, 70% business / 30% private).
• For representation, business meals, and receptions: either treat the first €5,700 as non-deductible and deduct the rest, or deduct 80% of the total.
• For conferences, seminars, and study trips: travel and lodging can be capped at €1,500 if attendance was not necessary for the work.
• Home workspace in your own home is 0% deductible in many cases; check whether an exception applies before claiming rent or utilities.
• If you use a private car, motorbike, or bicycle for business trips, you can deduct €0.23 per business kilometre instead of separate fuel or parking costs.
• Business costs you made before you officially started can still be deductible if they were made with the clear intention to start the business; keep the evidence for 7 years (10 years for real estate).

How much is the zelfstandigenaftrek in 2026 and who qualifies?

In 2026, the zelfstandigenaftrek (self-employed deduction) is €1,200 if you are an income-tax entrepreneur and you meet the urencriterium (hours criterion). The hours criterion is usually at least 1,225 hours in the calendar year. The tax benefit is capped by a fixed rate of 37.56% in 2026. If profit is too low, unused zelfstandigenaftrek can be carried forward for 9 years.

The zelfstandigenaftrek reduces taxable profit from your business before other profit-based deductions are calculated. The rule applies per calendar year, and starting mid-year does not lower the 1,225-hour requirement. If you have reached AOW age at the start of the year, the zelfstandigenaftrek (and startersaftrek) is 50% of the normal amount.

The startersaftrek is an extra €2,123 on top of the zelfstandigenaftrek when you meet the starter conditions (for example, you were not an entrepreneur in 1 or more of the previous 5 years and you used zelfstandigenaftrek no more than 2 times in that period). Keep evidence that makes your hours plausible, such as an agenda, invoices, quotes, and a time log. This documentation matters because hours are not only billable client work.

• Check that you are an ondernemer voor de inkomstenbelasting (income-tax entrepreneur) for the year.
• Confirm you spent at least 1,225 hours on the business in the calendar year (no pro-rating for late starters).
• Keep an hours log that matches real evidence (calendar, proposals, invoices, admin work).
• Apply €1,200 zelfstandigenaftrek first; add €2,123 startersaftrek only if you meet the starter conditions.
• If profit is too low, track the unused zelfstandigenaftrek so it can be offset in the next 9 years.

What is the mkb-winstvrijstelling in 2026 and how do you calculate it?

In 2026, the mkb-winstvrijstelling (MKB profit exemption) is 12.7% of profit after you subtract ondernemersaftrek (entrepreneur deductions). The tax benefit is calculated at a capped rate of 37.56% in 2026. The mkb-winstvrijstelling does not require the 1,225-hour rule and is applied in the income tax return once you report profit as winst uit onderneming (business profit).

The mkb-winstvrijstelling is a percentage deduction, so it scales with profit. Because it is calculated after ondernemersaftrek, the order matters: you first apply deductions like zelfstandigenaftrek (and startersaftrek), then apply 12.7% to the remaining profit. The result reduces taxable income in box 1 (work and home).

In practice, the mkb-winstvrijstelling is straightforward if you have clean profit numbers. If you have a business loss, the mkb-winstvrijstelling can reduce the amount of loss that can be used, so it can be unfavourable in loss years. For many freelancers, the main risk is simply misclassifying income as business profit versus other income.

• Start with your annual profit before entrepreneur deductions (profit = revenue minus deductible costs).
• Subtract entrepreneur deductions first (for example, €1,200 zelfstandigenaftrek if eligible).
• Calculate 12.7% of the remaining profit as mkb-winstvrijstelling.
• Apply the 37.56% capped rate conceptually when estimating the cash tax impact for 2026.
• Keep the calculation order consistent year to year to avoid explaining changes during a review.

How does the KIA (small-scale investment deduction) work in 2026?

The kleinschaligheidsinvesteringsaftrek (KIA) is a profit deduction for business investments. In 2026 you can qualify if total qualifying investment is between €2,901 and €398,236. The maximum KIA is €20,072 (for investments between €71,684 and €132,746). Above €132,746 the €20,072 amount is reduced by 7.56% of the part above €132,746 until it reaches 0% above €398,236.

KIA is claimed in your income tax calculation as a deduction from profit, separate from normal expensing or depreciation rules. The relevant number is the total qualifying investment in the year, not the number of items. If you invest €2,900 or less in total, the KIA percentage is 0% in 2026.

Because the KIA depends on annual totals, track investments by calendar year and keep purchase invoices that show what the asset is, who supplied it, and the amount. If you buy assets that are used partly privately, you usually need a business-use split for the profit calculation and a separate split for VAT input tax.

When can you deduct VAT (voorbelasting) on costs in 2026?

You can deduct VAT (btw) on business purchases as input tax (voorbelasting) when the purchase is used for VAT-taxed turnover: 21%, 9%, or 0% VAT, or supplies under a reverse-charge rule. You need a proper VAT invoice with VAT shown, and the goods or services must actually be delivered to you. You deduct the input VAT in the VAT period when the VAT is charged, even if you have not paid the supplier yet.

VAT deduction is separate from income tax deductions. For income tax profit, you usually record costs excluding VAT if you can reclaim the VAT as input tax. If you cannot reclaim VAT (for example, because you have VAT-exempt turnover), the VAT can become part of the deductible cost for profit.

If you have both VAT-taxed and VAT-exempt turnover, only the portion linked to VAT-taxed turnover is deductible as input VAT. The tax authority provides additional rules for mixed situations, cars with private use, and gifts or client entertainment where VAT deduction can be limited. Keep a simple allocation method that you can repeat each quarter.

• Check that your sales are VAT-taxed at 21%, 9%, or 0%, or VAT is reverse-charged to your customer.
• Ensure you have a VAT invoice that meets invoice requirements and shows VAT.
• Deduct VAT on purchases, costs, and investments only after the goods/services are actually delivered.
• Claim input VAT in the same VAT return period in which the VAT is charged, even if unpaid.
• Do not deduct VAT linked to VAT-exempt turnover; split mixed-use purchases based on actual use.
• Keep the invoice in your records so the VAT deduction can be traced during a check.

Should you choose the KOR (small business scheme) in 2026 if you want deductions?

Under the kleineondernemersregeling (KOR) in 2026, you can opt into a VAT exemption if your Netherlands-based business turnover is not more than €20,000 per calendar year. If you use KOR, you do not charge VAT on invoices and you do not file VAT returns, but you also cannot reclaim VAT on your costs and investments. This trade-off is often material because most Dutch VAT is 21%.

KOR only affects VAT; it does not remove income tax obligations. The main decision is economic: if your clients cannot reclaim VAT, KOR can make your price look 21% cheaper on paper. If you have significant VAT on expenses (for example, equipment purchases), KOR can increase your net costs because input VAT is no longer refundable.

The €20,000 test is per calendar year. If turnover is close to the limit, build a simple forecast and consider how a change in VAT status would affect invoices and administration. The practical point is that KOR is easiest when turnover stays comfortably below €20,000 and your VAT-heavy expenses are limited.

What proof must you keep, and what are the main penalties if you get deductions wrong?

For 2026, keep VAT administration records for 7 years, and keep records linked to real estate (onroerende zaken) for 10 years. Deductions are only defensible when every cost can be traced back to an invoice or other evidence. If records are missing or a return is incorrect, fixed fines and percentage-based fines can apply. The table below lists common penalty triggers.

Store invoices and bookkeeping data so a third party can trace each deduction back to a document and, ideally, to business income. Keep the original form (digital stays digital). Separating business and private spending (for example, separate bank cards) often reduces the number of mixed transactions that need explanation.