If you have just registered as a self-employed entrepreneur (zzp'er) in the Netherlands, you will sooner or later run into the term "startersaftrek", the starter deduction. It is a tax break on top of the regular self-employed deduction, reserved specifically for your first years in business, and it is worth knowing about before you file your first tax return.
The starter deduction at a glance
| Question | Answer |
|---|---|
| Amount in 2026 | €2,123, a fixed amount, on top of the self-employed deduction (€1,200) |
| How often | Up to 3 times during your first 5 years in business |
| Do the years need to be consecutive? | No, the 3 years can be spread out |
| Do you apply for it separately? | No, it's a mandatory part of your tax return once you meet the conditions |
Who qualifies for the starter deduction?
The starter deduction is not an opt-in box you tick on your return. It is a mandatory part of the entrepreneur deduction (ondernemersaftrek): if you meet the conditions, the Belastingdienst applies it, whether or not you realised you were eligible. There are four conditions, and all four must be met:
- You qualify as an entrepreneur for income tax purposes. This is a separate test from your KVK registration, based on independence, business risk, and the scale of your activities.
- You meet the hours criterion. At least 1,225 hours per calendar year spent on your business, roughly 24 hours a week on average. If you start your business while receiving a disability benefit, a reduced threshold of 800 hours applies.
- You were not an entrepreneur in at least one of the 5 calendar years before the year you claim the deduction. This is what makes you a "starter": a genuinely fresh start counts, but so does someone who ran a business a few years ago, stopped, and is now starting again.
- You have not already claimed the self-employed deduction more than twice in those 5 years. If you have claimed it three times or more already, the starter deduction is no longer available to you.
Worked example: €35,000 profit in your first year
Say you start your business in 2026 and make €35,000 in profit in your first year, and you meet all four conditions above.
- Self-employed deduction: €1,200
- Starter deduction: €2,123
- Total entrepreneur deduction: €3,323
- Taxable profit before the SME profit exemption (mkb-winstvrijstelling): €35,000 - €3,323 = €31,677
Without the starter deduction, you would only have the €1,200 self-employed deduction. The extra €2,123 in deductible profit works out to roughly €759 less tax that year at the 2026 first-bracket rate of 35.75%, before the SME profit exemption and your tax credits reduce the bill further.
What if the deduction is bigger than your profit?
If your profit in your starting year is low, the combined self-employed and starter deduction can exceed your profit itself. You do not lose that difference: it can be offset against other box 1 income, such as salary from a part-time job or a benefit. If you are not sure whether this applies to your situation, this is exactly the kind of thing worth running past a bookkeeper before you file.
Frequently asked questions
Do I need to apply for the starter deduction separately? No. As long as you meet the conditions and file your income tax return as an entrepreneur, the Belastingdienst applies the starter deduction automatically as part of the entrepreneur deduction.
Does the 5-year window start from my KVK registration? No. The 5-year window and the "entrepreneur or not" test are about your status for income tax purposes, not your registration with the Chamber of Commerce (KVK). A KVK registration without being recognised as an entrepreneur for tax purposes does not automatically count, and the reverse is also possible.
I did not meet the hours criterion last year, but I do this year. Can I still use the starter deduction now? Yes. As long as you are still within your first 5 years in business and have not already used the starter deduction 3 times, a missed year does not forfeit your right to it. You simply use it in the years you do meet all the conditions.
Is the starter deduction changing because of plans for 2027? For 2026, the full €2,123 amount still applies. The Dutch government has proposed lowering it to €10 in 2027 and scrapping it entirely from 2028, but this still needs approval from both chambers of parliament. We're tracking this closely and will update our guidance as soon as it becomes final.
Starting a business in the Netherlands as an expat
New to the Netherlands and figuring out how business taxes actually work here? At Sophy &Co. we support expat founders from well before incorporation, not just once the paperwork is filed, and can introduce you to trusted banks, lawyers and notaries from our network when you need them.
Our team works across English, Dutch, Italian, Chinese, Spanish, Papiamento, German, and a bit of French and Polish, so you can explain your situation in the language you're most comfortable in. We're a woman-led, LGBTQIA-friendly team with both female and male bookkeepers on board.
Ready to talk through your situation? Book a call and we'll walk you through what getting your deductions right actually looks like from year one. Curious what that looks like day to day? Take a look at our services, pricing, and how it works.
Want the official source? Check the Belastingdienst's page on the starter deduction and the hours criterion, or see the Chamber of Commerce for more on starting a business in the Netherlands.