SME profit exemption

The SME profit exemption is a deductible item of 12% of your profits, after deduction of the entrepreneur’s allowance (ondernemersaftrek).

Conditions

Since 1 January 2010, you are no longer required to meet the hours criterion in order to make use of the SME profit exemption. This means that you are no longer required to run a business for at least 1225 hours in order to qualify for the SME profit exemption.

How to apply

You can apply for the SME profit exemption with the Tax and Customs Administration.