{"id":7072,"date":"2026-04-17T19:45:43","date_gmt":"2026-04-17T17:45:43","guid":{"rendered":"https:\/\/www.profinancials.nl\/en\/?post_type=nieuws&#038;p=7072"},"modified":"2026-04-14T13:49:53","modified_gmt":"2026-04-14T11:49:53","slug":"self-employed-deduction-changes","status":"publish","type":"nieuws","link":"https:\/\/www.profinancials.nl\/en\/nieuws\/self-employed-deduction-changes\/","title":{"rendered":"Self-employed deduction changes"},"author":3,"featured_media":6087,"parent":0,"menu_order":0,"template":"","meta":{"blog_intro":"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\u00a0<a href=\"https:\/\/www.profinancials.nl\/belastingaangifte-eindhoven\/\">Tax return for entrepreneurs<\/a>.","blog_key_takeaways":[],"blog_part_1":"<h2><b>Self-employed deduction 2026-2027: what is changing?<\/b><\/h2>\r\n<ul>\r\n \t<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Amounts: in 2026 the self-employed deduction is \u20ac1,200. In 2027 it will be phased down further to \u20ac900.<\/span><\/li>\r\n \t<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Conditions: you are an entrepreneur for income tax purposes and you meet the hours test of 1,225 hours per year.<\/span><\/li>\r\n \t<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">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.<\/span><\/li>\r\n \t<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">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.<\/span><\/li>\r\n \t<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">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.<\/span><\/li>\r\n \t<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Rate limitation: the tax benefit of entrepreneurial deductions is calculated at the basic rate in Box 1 (37.56% in 2026).<\/span><\/li>\r\n<\/ul>\r\n<span style=\"font-weight: 400\">Avoid surprises by making timely adjustments with a <\/span><a href=\"https:\/\/www.profinancials.nl\/en\/preliminary-tax-assessment-2026-avoid-surprises-for-business-owners\/\"><span style=\"font-weight: 400\">Provisional 2026 tax assessment for entrepreneurs<\/span><\/a><span style=\"font-weight: 400\">.<\/span>\r\n<h2><b>Frequently asked questions<\/b><\/h2>\r\n<h3><b>What is the self-employed deduction in 2026?<\/b><\/h3>\r\n<span style=\"font-weight: 400\">The self-employed deduction amounts to \u20ac1,200 in 2026. In 2027 it is announced at \u20ac900. Here\u2019s how to enter the deduction correctly in your return: <\/span><a href=\"https:\/\/www.profinancials.nl\/en\/dutch-income-tax-return\/\"><span style=\"font-weight: 400\">Income tax return: completing the self-employed deduction correctly<\/span><\/a><span style=\"font-weight: 400\">.<\/span>\r\n<h3><b>How much will the self-employed deduction decrease in 2028?<\/b><\/h3>\r\n<span style=\"font-weight: 400\">The amount of the self-employed deduction for 2028 has not yet been officially announced. Follow updates from the Dutch Tax Administration.<\/span>\r\n<h3><b>What else changes in 2026 for the self-employed besides the self-employed deduction?<\/b><\/h3>\r\n<span style=\"font-weight: 400\">It is important that the benefit of entrepreneurial deductions remains limited to the basic rate. Also always check the current Box 1 rates.<\/span>\r\n\r\n<span style=\"font-weight: 400\">Need help applying the self-employed deduction, start-up deduction and the hours test? Our <\/span><a href=\"https:\/\/www.profinancials.nl\/boekhouder-zzp-eindhoven\/\"><span style=\"font-weight: 400\">Bookkeeper for the self-employed (zzp)<\/span><\/a><span style=\"font-weight: 400\"> helps you with the administration and optimal application in your return. Want to spar about the impact on your situation? Schedule one of our <\/span><a href=\"https:\/\/www.profinancials.nl\/en\/services\/advisory-sessions\/\"><span style=\"font-weight: 400\">Tax advisory sessions<\/span><\/a><span style=\"font-weight: 400\">. We help entrepreneurs in and around Eindhoven.<\/span>","blog_part_2":"","blog_faqs":[]},"class_list":["post-7072","nieuws","type-nieuws","status-publish","has-post-thumbnail","hentry"],"meta_all":{"rank_math_internal_links_processed":"1","rank_math_seo_score":"6","rank_math_title":"Self-employed deduction changes 2026-2027 | Profinancials","rank_math_description":"Self-employed deduction changes explained: amounts for 2026 and 2027, hours test, start-up deduction, AOW state pension age and carry-forward. Need help? Profinancials Eindhoven can help.","cmplz_hide_cookiebanner":"","meta_title":"Self-employed deduction changes 2026-2027 | Profinancials","meta_description":"Self-employed deduction changes explained: amounts for 2026 and 2027, hours test, start-up deduction, AOW state pension age and carry-forward. Need help? 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