Income tax for entrepreneurs

The filing period for the 2026 income tax return (covering the 2025 tax year) runs from 1 March to 1 May 2026. Filed before 1 April? Then you'll usually hear back before 1 July, and any refund is paid out in May or June. Need more time? You can request an extension until 1 May, which usually gives you until 1 September 2026. Note: for late payments, the Dutch Tax Administration charges 6.5% tax interest in 2026.

For entrepreneurs (below the state pension age), the following brackets apply in 2026 for income from work and home ownership:

• Bracket 1 (up to €38,883): 35.75%
• Bracket 2 (€38,883 to €78,426): 37.56%
• Bracket 3 (above €78,426): 49.50%
• Note: The rates have been slightly adjusted compared to last year to partly offset inflation.

Investing in business assets such as a laptop, machine, or tools? Then the KIA lets you deduct extra from your profit.

• Threshold: in 2026 you need to invest at least €2,901 (excl. VAT).
• Benefit: for an investment between €2,901 and €71,683, you can deduct an extra 28% of the total amount from your profit.
• Requirement: each individual business asset must cost at least €450 to count toward the KIA.

A one-off deduction of up to €3,630 when you discontinue (part of) your business.

An extra increase on top of the self-employed deduction. You can apply it up to 3 times within the first 5 years of your business, so it doesn't have to be in the first year.

A specific variant for entrepreneurs who start their business while receiving incapacity benefits.

Good news for small businesses: if your fiscal partner works in your business unpaid (or for less than €5,000), you can deduct a percentage of your profit.

In 2026 the Dutch Tax Administration is still working with the bridging legislation. This means your total wealth isn't looked at as a whole, but rather the actual breakdown of your assets. There are three categories, each with its own (notional) rate of return:

• Bank balances: a low rate of return applies to savings (provisionally set at 1.28%).
• Other assets: a fixed return of 6.00% applies to investments, shares, and a second home.
• Debts: the interest you can deduct on debts is set at 2.70%.

You only pay tax once your capital exceeds a certain threshold.

• Per person: in 2026 the tax-free capital allowance is €59,357.
• With a fiscal partner: together you can hold up to €118,714 in capital without paying tax.

Is your actual return (for example your real bank interest or a loss in value) lower than the notional return the Dutch Tax Administration calculates with? Then you can now use the counter-evidence scheme. You declare your actual income and value changes, so you never pay tax on a return you didn't really make.

In Box 2 you pay tax on income from what's called a substantial interest. You have a substantial interest if you (possibly together with your partner) own at least 5% of the shares in a BV. Income in this box usually consists of two things:

Dividend payments: profit the BV pays out to you as a shareholder.

Capital gains: the profit you make when you sell (part of) your shares in the BV.

When the BV pays out dividend to you, it first withholds 15% dividend tax. This amount is paid directly to the Dutch Tax Administration. In your income tax return, you declare the gross dividend under Box 2. You can then deduct the 15% the BV already paid as a prepayment. So in Box 2 you only pay the remaining part (e.g. 9.5% or 16%).

Be careful if you borrow money from your own BV. In 2026 you may borrow a maximum of €500,000 in total from your company (excluding your mortgage debt). Borrow more, and the amount above €500,000 is treated by the Dutch Tax Administration as a "deemed regular benefit" and taxed directly under Box 2 at the applicable rate.