Startersaftrek

Startersaftrek is a Dutch tax deduction intended for new entrepreneurs. It is part of the Netherlands’ income tax system and provides an additional reduction on the profits from self-employment, to encourage starting and growing a business. The deduction is applied in Box 1 and works alongside the reguliere zelfstandigenaftrek (self-employed deduction).

Eligibility for startersaftrek is limited to active self-employed individuals who began their business within a recent period and meet the relevant conditions for the tax year. In practice, this includes being a start-up entrepreneur and spending a minimum amount of time on the business in the year (the hours criterion) and being in the start-up phase as defined by the tax rules. The exact criteria and the permitted duration of eligibility can change by year and are determined by the Belastingdienst (Dutch tax authority).

The amount of startersaftrek is a fixed yearly sum, intended as extra relief beyond the standaard zelfstandigenaftrek. It may be limited or reduced based on other factors, such as whether the hours criterion is fully met or whether there is sufficient profit from the business. The deduction is claimed on the annual income tax return and reduces the taxable profits from self-employment.

Relation to other reliefs is important: startersaftrek complements the zelfstandigenaftrek and is part of the suite of measures designed to support entrepreneurship in the Netherlands. As tax rules evolve, individuals should consult the latest Belastingdienst guidance or a tax professional for current eligibility, amounts, and filing instructions.