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Self employed deductions

Self employed deduction / zelfstandigenaftrek


Last modified: 23 December 2015

 

If you are self employed and spend more then 1,225 hours per year on your business then you are able to claim the self employed deduction. If you started your business more than 5 years ago you must also spend more than 50% of your working hours on your business. This is relevant for entrepreneurs who also work as an employee besides the business. So in the start period of the business this is not applicable. The amount of the deduction depends on the (net) profit you made with your business. You will find the amounts in the table below. For entrepreneurs older than 65 the amounts must be reduced with 50%.

 

If you were not self employed within five years before the current year and you didn't use the self employed deduction in more than two years then the self employed deduction will be raised with the startersdeduction.

 

2016

 

In 2016 the self employed deduction is a fixed amount of € 7,280 (same as 2012 - 2015) but with a maximum of the taxable profit of the business. The deduction therefore can't lead to a loss.

 

The starters deduction is € 2,123.

 

The SME deduction (Small en Medium Enterprises) is 14% of the profit after it has been reduced with the self employed deduction and the startersdeduction.

 

2015

 

In 2015 the self employed deduction is a fixed amount of € 7,280 (same as 2012 - 2014) but with a maximum of the taxable profit of the business. The deduction therefore can't lead to a loss.

 

The starters deduction is € 2,123.

 

The SME deduction (Small en Medium Enterprises) is 14% of the profit after it has been reduced with the self employed deduction and the startersdeduction.

 

2014

 

In 2014 the self employed deduction is a fixed amount of € 7,280 (same as 2012 and 2013) but with a maximum of the taxable profit of the business. The deduction therefore can't lead to a loss.

 

The starters deduction is € 2,123.

 

The SME deduction (Small en Medium Enterprises) is 14% of the profit after it has been reduced with the self employed deduction and the startersdeduction.

 

2013

 

In 2013 the self employed deduction is a fixed amount of € 7,280 (same as 2012) but with a maximum of the taxable profit of the business. The deduction therefore can't lead to a loss.

 

The starters deduction is € 2,123.

 

The SME deduction (Small en Medium Enterprises) is 14% of the profit after it has been reduced with the self employed deduction and the startersdeduction.

 

2012

 

In 2012 the self employed deduction is a fixed amount of € 7,280 but with a maximum of the taxable profit of the business. The deduction therefore can't lead to a loss.

 

The starters deduction is € 2,123.

 

2011

 

Self employed deduction 2011
Profit in 2011 between 
Deduction
Starters deduction
€ 0 € 14,045 € 9,484 € 2,123
€ 14,045 € 16,295 € 8,817 € 2,123
€ 16,295 € 18,540 € 8,154 € 2,123
€ 18,540 € 53,070 € 7,266 € 2,123
€ 53,070 € 55,315 € 6,633 € 2,123
€ 55,315 € 57,565 € 5,931 € 2,123
€ 57,565 € 59,810 € 5,236 € 2,123
More then € 59,810 € 4,602 € 2,123

 

The deduction is limited to the amount of the business profit, unless you are entitled to the starters deduction. The part of the unrealized deduction can be used in the following 9 years.

 

Deduction for small businesses (MKB vrijstelling): 12% of the business profit after the self employed deduction has been taken off. This deduction can also be claimed if you do not reach 1,225 hours.

 

2010

 

Self employed deduction 2010
Profit in 2010 between 
Deduction
Starters deduction
€ 0 € 13,960 € 9,427 € 2,110
€ 13,960 € 16,195 € 8,764 € 2,110
€ 16,195 € 18,425 € 8,105 € 2,110
€ 18,425 € 52,750 € 7,222 € 2,110
€ 52,750 € 54,985 € 6,593 € 2,110
€ 54,985 € 57,220 € 5,895 € 2,110
€ 57,220 € 59,450 € 5,204 € 2,110
More then € 59,450 € 4,574 € 2,110

 

2009

 

Self employed deduction 2009
Profit in 2009 between 
Deduction
Starters deduction
€ 0 € 13,695 € 9,251 € 2,070
€ 13,695 € 15,890 € 8,600 € 2,070
€ 15,890 € 18,080 € 7,953 € 2,070
€ 18,080 € 51,765 € 7,087 € 2,070
€ 51,765 € 53,955 € 6,470 € 2,070
€ 53,955 € 56,150 € 5,785 € 2,070
€ 56,150 € 58,340 € 5,106 € 2,070
More then € 58,340 € 4,488 € 2,070

 

2008

 

Self employed deduction 2008
Profit in 2008 between 
Deduction
Starters deduction
€ 0 € 13,465 € 9,096 € 2,035
€ 13,465 € 15,620 € 8,456 € 2,035
€ 15,620 € 17,775 € 7,802 € 2,035
€ 17,775 € 50,895 € 6,968 € 2,035
€ 50,895 € 53,050 € 6,361 € 2,035
€ 53,050 € 55,210 € 5,688 € 2,035
€ 55,210 € 57,360 € 5,020 € 2,035
More then € 57,360 € 4,412 € 2,035

 

2007

 

Self employed deduction 2007
Profit in 2007 between 
Deduction
Starters deduction
€ 0 € 13,360 € 9,028 € 2,019
€ 13,360 € 15,500 € 8,393 € 2,019
€ 15,500 € 17,640 € 7,761 € 2,019
€ 17,640 € 50,515 € 6,916 € 2,019
€ 50,515 € 52,655 € 6,313 € 2,019
€ 52,655 € 54,795 € 5,645 € 2,019
€ 54,795 € 56,930 € 4,982 € 2,019
More then € 56,930 € 4,379 € 2,019

 

2006

 

Self employed deduction 2006
Profit in 2006 between 
Deduction
Starters deduction
€ 0 € 13,150 € 8,885 € 1,987
€ 13,150 € 15,255 € 8,260 € 1,987
€ 15,255 € 17,360 € 7,638 € 1,987
€ 17,360 € 49,720 € 6,807 € 1,987
€ 49,720 € 51,825 € 6,213 € 1,987
€ 51,825 € 53,935 € 5,556 € 1,987
€ 53,935 € 56,030 € 4,903 € 1,987
More then € 56,030 € 4,310 € 1,987

 

2005

 

Self employed deduction 2005
Profit in 2005 between 
Deduction
Starters deduction
€ 0 € 13,030 € 8,386 € 1,969
€ 13,030 € 15,115 € 7,796 € 1,969
€ 15,115 € 17,205 € 7,209 € 1,969
€ 17,205 € 49,275 € 6,425 € 1,969
€ 49,275 € 51,360 € 5,864 € 1,969
€ 51,360 € 53,450 € 5,244 € 1,969
€ 53,450 € 55,530 € 4,628 € 1,969
More then € 55,530 € 4,068 € 1,969

 

2004

 

Self employed deduction 2004

Profit in 2004 between

Deduction
Starters deduction
€ 0 € 12,850 € 6,585 € 1,941
€ 12,850 € 14,905 € 6,122 € 1,941
€ 14,905 € 16,965 € 5,660 € 1,941
€ 16,965 € 48,595 € 5,045 € 1,941
€ 48,595 € 50,650 € 4,604 € 1,941
€ 50,650 € 52,710 € 4,118 € 1,941
€ 52,710 € 54,765 € 3,634 € 1,941
More then € 54,765 € 3,194 € 1,941

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