Further reduction of private business ownership allowance

What has changed? 

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 was €2,470. In 2026, it is €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 entered into effect on 1 January 2026.