All tax schemes for new companies

Relief for new companies

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 must meet certain conditions if you wish to make use of this tax relief.

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

Let’s say 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. That 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.

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)

When are you entitled to new company tax schemes?

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

Other deductibles and tax schemes

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