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Government information for entrepreneurs

Subsidies and tax schemes for self-employed professionals

This information is provided by

Netherlands Enterprise Agency, RVO | Statistics Netherlands, CBS

These subsidies and tax schemes are intended to promote entrepreneurship. To make use of these it is important that the Dutch Tax and Customs Administration considers you an entrepreneur. Also, the number of hours you spend on your business annually is important: in order to qualify for self-employment tax deduction, this must be at least 1,225 hours.

Subsidies and tax schemes

Private business ownership allowance

If you pay income tax in the Netherlands, you will be eligible as an entrepreneur for the private business ownership allowance (zelfstandigenaftrek). This will reduce your taxable income.

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

If you are eligible for the small businesses scheme (kleineondernemersregeling), you are exempt from paying and charging 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

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 RD tax credit (aftrek voor speur- en ontwikkelingswerk).

Funding options and loans


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.

Statistics: self-employed professional

Number of self-employed professionals (without employees).

Questions relating to this article?

Please contact the Netherlands Enterprise Agency, RVO

This information is provided by

Netherlands Enterprise Agency, RVO
Statistics Netherlands, CBS