HomepageTax facilities and subsidies for self-employed workers without employees
These tax facilities and subsidies are meant for self-employed workers based in the Netherlands. They are intended to promote entrepreneurship. It is important that the Dutch Tax and Customs Administration considers you as an entrepreneur. In addition, the criterion of the number of worked hours is also important. In order to qualify for self-employment tax deduction, you must work at least 1,225 hours at your company.
Tax facilities and subsidies
Private business ownership allowance
If you pay income tax in the Netherlands, you will be eligible as an entrepreneur for the private business ownership allowance (zelfstandigenaftrek). This will reduce your taxable income.
Tax relief for new companies
The tax relief for new companies (startersaftrek) is an increase in the private business ownership allowance intended for new businesses.
SME profit exemption
The SME profit exemption (MKB-winstvrijstelling) is an allowable deduction for small and medium-sized enterprises. The number of hours you work for your business is irrelevant in this respect.
Small businesses scheme
If you are eligible for the small businesses scheme (kleine ondernemersregeling), you pay less VAT.
Working partner's abatement
If your partner works in your business for no pay, you may be eligible for the working partner’s abatement (meewerkaftrek).
Tax-deferred retirement reserve
Entrepreneurs in the Netherlands can accrue a pension in a tax-efficient manner.
Discontinuation relief
If you stop trading, you may be eligible for discontinuation relief (stakingsaftrek).
R&D tax credit
If you, as a self-employed worker without employees, spend at least 500 hours a year on research and development work, you may be eligible for the RD tax credit (aftrek voor speur- en ontwikkelingswerk).
Microfinancing
The microfinancing facility is available for (start-up) businesses in need of a loan or guidance. This scheme consists of a loan of up to 35,000 euro and coaching.
