Self-employed deduction changes 2026-2027

By inspace

2 mins read April 17, 2026

Want to quickly know what is changing to the self-employed deduction and what that means for your tax return? Below you can read a concise overview of the current rules and exceptions. Prefer direct advice and error-free application in your income tax return? Profinancials arranges it for the self-employed (zzp) and SMEs in the Eindhoven region. Read more about our Tax return for entrepreneurs.

1Self-employed deduction 2026-2027: what is changing?
2Frequently asked questions
2.1What is the self-employed deduction in 2026?
2.2How much will the self-employed deduction decrease in 2028?
2.3What else changes in 2026 for the self-employed besides the self-employed deduction?

Self-employed deduction 2026-2027: what is changing?

Amounts: in 2026 the self-employed deduction is €1,200. In 2027 it will be phased down further to €900.
Conditions: you are an entrepreneur for income tax purposes and you meet the hours test of 1,225 hours per year.
AOW state pension age: from the moment you reach the AOW state pension age, the self-employed deduction (and start-up deduction) is 50% of the amount.
Limitation and exception: the self-employed deduction may not exceed your profit before entrepreneurial deductions. If you are entitled to the start-up deduction, you may apply the full self-employed deduction.
Unused self-employed deduction: unable to use it (fully) due to low profit? Then you can offset the unused part by assessment decision for up to 9 years afterwards. You will see this on your assessment notice.
Rate limitation: the tax benefit of entrepreneurial deductions is calculated at the basic rate in Box 1 (37.56% in 2026).

Avoid surprises by making timely adjustments with a Provisional 2026 tax assessment for entrepreneurs.

Frequently asked questions

What is the self-employed deduction in 2026?

The self-employed deduction amounts to €1,200 in 2026. In 2027 it is announced at €900. Here’s how to enter the deduction correctly in your return: Income tax return: completing the self-employed deduction correctly.

How much will the self-employed deduction decrease in 2028?

The amount of the self-employed deduction for 2028 has not yet been officially announced. Follow updates from the Dutch Tax Administration.

What else changes in 2026 for the self-employed besides the self-employed deduction?

It is important that the benefit of entrepreneurial deductions remains limited to the basic rate. Also always check the current Box 1 rates. Need help applying the self-employed deduction, start-up deduction and the hours test? Our Bookkeeper for the self-employed (zzp) helps you with the administration and optimal application in your return. Want to spar about the impact on your situation? Schedule one of our Tax advisory sessions. We help entrepreneurs in and around Eindhoven.