Tax relief for new companies in case of occupational disability to end

For whom? 

• starting entrepreneurs who receive incapacity benefit 

What changes? 

The government plans to end the tax relief for new companies in case of occupational disability from 1 January 2029. From that date, you will no longer be able to claim this tax relief on your income tax return. 

The tax relief for new companies in case of occupational disability is a special tax scheme for starting entrepreneurs who receive incapacity benefit (in Dutch). It allows you to deduct an amount from your profit in the first years of your business. To qualify, you must work at least 800 hours, but less than 1,225 hours, per year for your business. 

The government wants to end the scheme because it received a negative evaluation. Ending the scheme will also help pay for measures to deal with the energy shock and to limit tax increases on labour. 

Please note: Do you receive an allowance (toeslag)? If the scheme ends, your aggregate income (verzamelinkomen) will be higher. This may mean that you receive too much allowance in advance. Before 2029, check whether your estimated income is still correct. If not, update your estimated income. 

When? 

The tax relief for new companies in case of occupational disability is expected to end on 1 January 2029.