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Do you work as a self-employed professional without staff (zzp’er)? You are eligible for the private business ownership allowance (zelfstandigenaftrek). You do not have to pay taxes on €7,030 of your profit. From 2021 this tax deduction will be reduced.
In 2021 you can deduct €6,670 from your profit. In the following years the private business ownership allowance will be reduced in steps down to €3,240 in 2036. In total there will be 7 steps of €360, 1 step of €390 and 8 steps of €110 to arrive at €3,240 in 2036.
When the private business ownership allowance is lowered, you pay more taxes. At the same time other tax measures reduce the amount of tax you pay. For instance a lower base tariff for income tax and higher levy reductions. These tax measures are meant to harmonise tax conditions for entrepreneurs, such as self-employed professionals, and employees.
- Self-employed professionals without staff (zzp’ers)
It is expected the private business ownership allowance will be reduced from 1 January 2021.
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 the Staatscourant(in Dutch).