Further reduction of private business ownership allowance

What changes? 

Are you entitled to the private business ownership allowance (zelfstandigenaftrek)? The amount you can deduct from your profit decreases each year. In 2025, the private business ownership allowance is €2,470. In 2026, it will be €1,200. In 2027, the private business ownership allowance will be further reduced to €900. 

You pay more tax when the private business ownership allowance is lowered. The reduction in the private business ownership allowance will narrow the tax gap between business owners and employees. 

This legislative change was announced earlier. This is the adjustment for 2026. 

For whom?

• business owners who are entitled to the private business ownership allowance (zelfstandigenaftrek) 

When? 

The change in law will enter into effect on 1 January 2026.

Please note: The effective date of this measure is not yet final. Entry into force is subject to its passing through the Lower and Upper Houses (Tweede en Eerste Kamer) of parliament. After publication in the Staatsblad or Staatscourant (Government Gazette, in Dutch) the law can take effect.