Tax deductions for freelancers in 2026

As a freelancer you pay tax on your profit, but not on all of it: a stack of deductions lowers your taxable income first. Knowing them easily saves thousands of euros per year. These are the main ones for 2026, conditions included.

The hours criterion: the key to entrepreneur deductions

For the self-employed deduction and the starter deduction you must meet the hours criterion: spend at least 1,225 hours per year on your business. Billable hours count, but so do sales, administration, updating your website and travel time. So track your hours, including the non-billable ones; in an audit you must be able to substantiate them.

Self-employed deduction: 1,200 euros in 2026

The self-employed deduction has been shrinking for years: 1,200 euros in 2026, 900 euros in 2027. It is still free money if you meet the hours criterion, but do not count on the amounts from a few years ago.

Starter deduction: 2,123 euros extra

Just started? Then you may add the starter deduction on top: 2,123 euros of extra deduction. Allowed in at most three of your first five years as an entrepreneur, and only in years in which you also meet the hours criterion.

SME profit exemption: 12.7% of your profit tax-free

The SME profit exemption applies to virtually every entrepreneur, without an hours criterion: 12.7% of your profit (after the entrepreneur deductions) is exempt from tax. Nothing to arrange; the tax return applies it automatically.

Investment deduction (KIA)

If you invest more than about 2,900 euros in business assets in a year, say a laptop, camera or machine, the small-scale investment deduction lets you deduct up to 28% of the investment amount extra from your profit. Note: assets above 450 euros are depreciated over several years instead of expensed at once.

And beyond

• Business costs: everything you spend on your business, from software to insurance. Also read which costs you can deduct.
• Annuity contributions: pension contributions within your jaarruimte are deductible. Calculate it with the jaarruimte calculator.
• Mileage deduction: 0.23 euros per business kilometre with your private car.

Curious what the deductions mean net? The net income calculator applies the self-employed deduction, starter deduction and SME profit exemption for you instantly.