Income tax return for the self-employed

What is different as a business owner?

You do not just fill in your income. You also give a full calculation of your profit, with a balance sheet at 31 December. The tax authorities compare that balance sheet with last year's. If they do not match, you get questions.

The hours test: two conditions

For the self-employed deduction and the starter's deduction you must meet the hours test (article 3.6 of the Dutch Income Tax Act):

• you work at least 1,225 hours a year on your business, roughly 24 hours a week
• and more than half of all your working time goes to your business. Your business, a job and side work are added together

The second condition often goes wrong for people with a job on the side. Travel time to your employer counts as time for that job.

What it brings you in 2026

• Self-employed deduction: EUR 1,200. From 2027 it is EUR 900.
• Starter's deduction: EUR 2,123 on top, up to three times in your first five years.
• SME profit exemption: 12.7% of profit after the entrepreneur allowance.

The deadline

You file within the period the tax authorities give you. It is at least one month (article 9(1) of the General Tax Act). Usually the letter says 1 May. You can ask for an extension. We always arrange that for our clients.

If you do nothing, you first get a reminder with a new deadline. Miss that too, and the tax authorities can give you a penalty and estimate your tax themselves. That estimate rarely works out in your favour.

What it costs with us

Our monthly packages from EUR 89 include your income tax return, along with the bookkeeping and the VAT returns. A fixed price, no hourly rate.