Urencriterium (1,225-hour rule) in the Netherlands (2026): hours, deductions, and proof for ZZP’ers

What is the 1,225-hour criterion (urencriterium) for Dutch ZZP’ers in 2026?

The 1,225-hour criterion (urencriterium) means spending at least 1,225 hours in a calendar year on the business. If the entrepreneur also has other work (for example employment), the entrepreneur must spend more time on the business than on other work, unless the entrepreneur was not an entrepreneur in at least 1 of the previous 5 years. This matters because most entrepreneur deductions in income tax depend on this threshold.

Browse the [Knowledge Hub](/knowledge-hub) for more freelancer accounting guides. For the urencriterium, all hours spent on the business count, not only billable hours; examples include preparing quotes, bookkeeping, and building a business website. The entrepreneur must be able to make the hours plausible with evidence such as an agenda, quotes, timesheets, and invoices, and stand-by availability without work does not count. For filing basics, see the [VAT returns guide](/knowledge-hub/vat-returns-netherlands-expat-freelancer-guide).

• Minimum: 1,225 hours per calendar year (January–December).
• No pro-rata: starting mid-year still requires 1,225 hours.
• Count both billable work and non-billable work (quotes, administration, business website).
• Do not count time that is only availability (reachable but no work performed).
• If there is other work, the entrepreneur must spend more hours on the business than on other work; starters can be exempt if not an entrepreneur in at least 1 of the previous 5 years.
• Special rules exist for pregnancy leave (up to 16 weeks counted) and for starters with disability (reduced threshold of 800 hours).

Which income tax deductions require the 1,225 hours in 2026?

In 2026, meeting the 1,225-hour criterion gives access to entrepreneur deductions (ondernemersaftrek) such as the self-employed deduction of € 1,200 and the starter’s addition of € 2,123 (up to 3 times in the first 5 years). If a fiscal partner helps, the co-working partner deduction can be 1.25%–4% of profit. Missing the threshold makes these deductions € 0.

In 2026, the tax benefit of entrepreneur deductions is calculated at 37.56%. For example, a € 1,200 self-employed deduction reduces tax by up to about € 451 (1,200 × 37.56%). A € 2,123 starter’s addition reduces tax by up to about € 797 (2,123 × 37.56%). This cap applies even when the freelancer would otherwise pay tax in a higher bracket.

How do you count hours for the urencriterium in 2026?

To meet the urencriterium, count every hour spent on running the business in the calendar year, including non-billable work. Examples include administration, marketing, customer acquisition, and maintaining a business website. Hours of being reachable without doing work do not count. 1,225 hours equals about 23.6 hours per week across 52 weeks, so consistent tracking matters for the income tax return.

The Belastingdienst may check whether the recorded hours are plausible compared with the turnover and the business stage. In the start phase, many hours can be unpaid (for example finding customers), but an hours log should still show dates, activities, and totals. A simple spreadsheet with daily entries is usually enough if it matches supporting documents such as emails, quotes, and invoices. For related cost rules, see the [deductible expenses guide](/knowledge-hub/deductible-expenses-freelancers-netherlands).

• Count: client work and project delivery (billable or not).
• Count: preparing offers/quotes and proposals.
• Count: administration (bookkeeping, invoicing, tax prep).
• Count: marketing and customer acquisition (sales calls, outreach).
• Count: website work and business preparation time before registration; travel time can count when it is part of business work.
• Do not count: stand-by availability without performing work.

How can you prove the 1,225 hours, and how long must you keep records?

The entrepreneur must be able to make the 1,225 hours plausible if the Belastingdienst asks. Typical proof includes an agenda, timesheets, quotes, and invoices. Business records must be kept for 7 years, and records about real estate must be kept for 10 years. Keeping the evidence is important because the hours criterion determines whether deductions like € 1,200 (self-employed) and € 2,123 (starter) are allowed.

Store the hours evidence in the business administration together with invoices and bookkeeping records. Business records must be kept for 7 years, and records about real estate and rights on real estate must be kept for 10 years. Keep the files in a form that can be checked (digital or paper) if the Belastingdienst asks for proof later. For reminders that often affect record-keeping, see the [VAT returns guide](/knowledge-hub/vat-returns-netherlands-expat-freelancer-guide).

• Agenda or calendar entries that show work blocks and appointments.
• Hours log (urenbriefjes or timesheet) with dates, activities, and totals.
• Quotes/offers (offertes) that show preparation work and timing.
• Invoices (sales and purchase) that match project periods.
• Bookkeeping records (for example sales/purchase administration and general ledger) that show consistent business activity.
• A clear explanation of the method used to register hours (for example daily entries) so the totals are easy to follow.

What happens if you do not meet (or cannot prove) the 1,225 hours?

If 1,225 hours are not met or cannot be proven, hours-based deductions are not allowed in 2026: the € 1,200 self-employed deduction and the € 2,123 starter’s addition become € 0. If the freelancer is still an income-tax entrepreneur, the SME profit exemption of 12.7% can still apply. Corrections can lead to tax interest; the general rate is 5% from 1 January 2026.

If an income tax return included an hours-based deduction but the hours criterion is not met, adjust the return as soon as possible and keep the supporting log and documents. A correction typically increases taxable profit (for example by € 1,200 or € 2,123), and the Belastingdienst can calculate tax interest at 5% for 2026. Keeping a clear hours log and retaining the administration for 7 years reduces the risk of a rejected claim later.