All tax schemes for new companies
Starting businesses in the Netherlands can make use of several tax schemes especially for new entrepreneurs. Find out which schemes you can make use of.
Tax relief for starters
The tax relief for new companies (startersaftrek) is an amount on top of your Private business ownership allowance (zelfstandigenaftrek). You deduct these amounts from your profit on your income tax return. This is done automatically when you answer the questions on your tax return. You can claim the startersaftrek 3 times during your first 5 years as an entrepreneur.
The startersaftrek currently stands at €2,123. The Government intends to end this tax relief: in 2027, the startersaftrek will be reduced to €10 and, from 2028, it will be phased out completely. The rule allowing you to claim the startersaftrek 3 times will also end.
Starters deduction and AOW
Did you reach state pension age (AOW) on 1 January? Then you are entitled to half of the tax relief for new companies.
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).
Random depreciation
When you buy an asset that lasts a long time, a car or a computer for example, 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 depreciation, or afschrijven in Dutch. But when you start a new company, under certain conditions (in Dutch), you can decide how and when you want to depreciate. This is called willekeurige afschrijving (random depreciation).
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:
Chat with Tax Administration
Every day between 09:00 and 16:00 it is possible for starters and SMEs to chat with the Netherlands Tax Administration. Go to https://goedestartbelastingdienst.nl/ to start a chat. You can also make an appointment for a video call with one of their advisors to ask them your tax questions.
Other deductibles and tax schemes
There are several other deductibles and tax schemes for entrepreneurs. Find out if they apply to you.
Information when starting a business
Create a personal to-do list for starting your business.
The ‘Goede start belastingdienst’ website (in Dutch, but some English information is available) tells you how to file returns and gives information on other tax- related matters. You also get tips on how to structure your records. And you get information about fiscal matters for starters. The live chat (in Dutch) allows you to ask an expert live questions. You can speak English.