All tax schemes for new companies

Tax relief for starters

Have you started a business and are you liable for income tax in the Netherlands? You may be eligible for the tax relief for new companies (startersaftrek). You can use the starter's deduction a total of 3 times in the first 5 years you are an entrepreneur. The starter's deduction is an extra amount of €2,123 on top of the self-employed deduction. You must meet certain conditions if you want to make use of the tax relief for starters.

Relief for new companies in the event of occupational disability

You have started a business and are entitled to an occupational disability benefit. In this case, you may be entitled to the relief for new companies in the event of occupational disability (in Dutch).

Arbitrary amortisation

You buy an asset that lasts a long time, a car or a computer for example. In that case, you are not allowed to deduct all the costs in 1 year. You must divide the costs over the years in which you use the asset. This is called amortisation, or depreciation. For those starting a new company, under certain conditions (in Dutch), you can decide how and when you want to amortise.

When are you entitled to new company tax schemes?

To make use of the tax relief schemes for new companies, the Tax Administration must regard you as an entrepreneur. To get an indication of whether this is the case, use their online tool 'OndernemersCheck' (in Dutch).

More schemes

In addition to these schemes for new businesses, you may be able to benefit from the following schemes:

• Private business ownership allowance
• SME profit exemption
• Small projects investment credit (KIA)

Other deductibles and tax schemes

There are several other deductibles and tax schemes for entrepreneurs. Find out if they apply to you.