Self employed deduction / zelfstandigenaftrek
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 then 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 then two years then the self employed deduction will be raised with the startersdeduction.
For 2012 the State Secretary of Finance has proposed to replace the amounts in the column "Deduction" with one fixed amount of around € 7,200.
2011
Self employed deduction 2011 |
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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 |
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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 |
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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 |
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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 |
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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 |
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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 |
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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 |
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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 |
