The self-employed tax deduction is a tax write-off
You are entitled to use this tax deduction if you meet the following criteria:
- You are considered an entrepreneur by the Dutch tax authorities
- You spend at least 1,225 hours a year working in your company (this means that you meet the ‘hours criterion’)
- You work in the business yourself (alone or with other people)
How much is it?
At the moment, it’s a fixed amount that is determined each year. In 2018, the self-employed tax deduction amounts to € 7,280.
Am I eligible for the self-employed tax deduction?
The answer to the question is… Yes, you’re eligible for the self-employed tax deduction if you meet the following requirements:
- You are a self-employed entrepreneur (you have a one-man business, a general partnership (VoF) or a partnership (maatschap))
- You meet the ‘hours criterion’
What is the hours criterion?
The hours criterion requires you to spend at least 1,225 hours a year (paid and unpaid) working in your business. If you are also in paid employment and are no longer a start-up entrepreneur, you must spend at least 50% of your total working hours in your own company.
