Subsidies and tax schemes for self-employed professionals

This information is provided by

Netherlands Enterprise Agency, RVO | Business.gov.nl

The Dutch government offers small and starting businesses the option to apply for several subsidies and tax schemes. Find out if you are eligible for one or more.

As a self-employed professional or zzp'er, you may be eligible for several subsidies and tax schemes intended to promote entrepreneurship. To make use of them, it is important that the Dutch Tax and Customs Administration considers you an entrepreneur. Also, for most schemes you need to spend at least 1,225 hours per year on your business.

Subsidies and tax schemes

Private business ownership allowance

If you pay income tax in the Netherlands as an entrepreneur, you will be eligible for the private business ownership allowance (zelfstandigenaftrek). This will reduce your taxable income. You have to pay income tax if you are a sole proprietor.

Tax relief for new companies

The tax relief for new companies (startersaftrek) is an increase in the private business ownership allowance intended for new businesses.

SME profit exemption

The SME profit exemption (MKB-winstvrijstelling) is an allowable deduction for small and medium-sized enterprises. The number of hours you work for your business is irrelevant in this respect.

Small businesses scheme (kleineondernemersregeling, KOR)

If you run a small business in the Netherlands with a turnover below €20,000, you may be eligible for the Small Businesses Scheme (kleineondernemersregeling, KOR) making you exempt from paying VAT.

Working partner's abatement

If your partner works in your business for no pay, you may be eligible for the working partner’s abatement (meewerkaftrek).

Tax-deferred retirement reserve

Entrepreneurs in the Netherlands can accrue a pension in a tax-efficient manner.

Discontinuation relief

If you stop trading, you may be eligible for discontinuation relief (stakingsaftrek).

R&D tax credit (WBSO)

If you, as a freelancer/self-employed professional, spend at least 500 hours a year on research and development work, you may be eligible for the R&D tax credit (aftrek voor speur- en ontwikkelingswerk).

Funding options and loans

Microcredit

The microcredit facility is available for (start-up) businesses in need of a loan or guidance. This scheme consists of a loan of up to €50,000 and coaching.

More information

Find more information at the general Subsidies and tax schemes section on this website.

Questions relating to this article?

Please contact the Netherlands Enterprise Agency, RVO

This information is provided by

Netherlands Enterprise Agency, RVO
Business.gov.nl