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Are you eligible for the private business ownership allowance (zelfstandigenaftrek)? The amount you can deduct from your taxable profit will go down in 2022. The maximum deductible amount will be €6,310. This is a decrease of €360 compared to 2021.
To be eligible for the private business ownership allowance, you need to be an entrepreneur for income tax purposes. You also need to meet the hours criterion by spending at least 800 hours per year on your company. You are then allowed to state the private business ownership allowance on your income tax return and deduct the amount from your taxable profit. This allows you to pay less tax.
The private business ownership allowance will be reduced gradually until 2036.
- entrepreneurs eligible for the private business ownership allowance
This change in regulation is expected to enter into force on 1 January 2022.
Please note: The effective date of this measure is not yet final. Entry into force is subject to its passing through the upper and lower houses of parliament or proclamation of the Order in Council (Algemene Maatregel van Bestuur, AMvB) or ministerial decree and publication in the Staatsblad or Staatscourant (Government Gazette, in Dutch).