Deducting business expenses

This information is provided by

Tax and Customs Administration, Belastingdienst

Business expenses are the costs your business incurs to generate revenue. Some business expenses can be deducted partially or fully in your income tax return.

You can only deduct the costs that you made for your business. Business expenses are also known as business costs. Sometimes you can deduct costs in 1 year (in Dutch), such as rental costs. Sometimes you must spread the deduction over several years, such as when buying a company car. In some cases, you can also deduct the costs you incurred to set up your business (in Dutch). If you have costs that relate to both business and personal uses, you can only deduct the business part (in Dutch).

VAT on business expenses

You can usually deduct the VAT you pay on your business expenses in your VAT return. The Dutch Tax and Customs Administration (Belastingdienst) calls this an input tax deduction.

Business location

Do you have business premises? For example, an office, factory, shop, or workshop? Learn more about what costs are deductible for your business premises.

Running a business from your home

Business expenses for a workspace in your home cannot usually be deducted. The Dutch Tax and Customs Administration has a tool (in Dutch) to help you calculate what costs you can deduct for a workspace in your home.

Study costs

Study costs that are made specifically for your business can be deducted from your profits. For study costs made simply to learn something new, consider applying for the STAP budget for training and development. Learn more about the deduction of study costs for work (in Dutch).

Questions relating to this article?

Please contact the Tax and Customs Administration, Belastingdienst

This information is provided by

Tax and Customs Administration, Belastingdienst