As a freelancer in the Netherlands, you can significantly reduce your tax burden by claiming all eligible deductions. Here's what you need to know.
Self-Employed Deductions
Zelfstandigenaftrek (Self-Employed Deduction)
If you work at least 1,225 hours per year as a self-employed person, you can claim this deduction of €5,030 (2024). Keep a detailed time log to prove you meet the requirement.
Startersaftrek (Starter's Deduction)
New entrepreneurs can claim an additional €2,123 deduction on top of the self-employed deduction for the first three years of business.
Business Expense Deductions
You can deduct expenses that are necessary for running your business:
Home Office Costs
If you work from home, you can deduct a portion of:
- Rent or mortgage interest
- Utilities (electricity, heating, water)
- Internet and phone
- Office furniture and equipment
Travel Expenses
Business-related travel is deductible, including:
- Public transport costs (fully deductible)
- Car expenses (€0.23 per kilometer for business use)
- Bicycle purchase and maintenance
Professional Development
- Courses and training
- Books and publications
- Conference attendance
- Professional memberships
Small Business Profit Exemption (MKB-winstvrijstelling)
After applying all deductions, you can claim an additional 13.31% exemption on your remaining profit.
Keep Good Records
To claim deductions, you must have documentation. Save all receipts and invoices for at least 7 years.
Need help maximizing your deductions? Contact Glodinas Finance for personalized tax advice.
