Subsidies and tax schemes for self-employed professionals
Are you planning to start as a self-employed professional or freelancer in the Netherlands? Then it is a good idea to investigate the subsidies and tax schemes available for small businesses. There are also financing possibilities for starters. Read what your options are.
The Dutch government offers a number of subsidies and tax schemes that apply if you are recognised by the Netherlands Tax Administration as an entrepreneur for income tax purposes. Some of these tax schemes require you to meet the hours criterion. This means you work at least 1,225 hours per year on your business. The Tax Administration's OndernemersCheck tool (in Dutch) will help you find out if you qualify.
Tax schemes for starters
Key tax schemes for starters include:
- Private business ownership allowance: this allows you to deduct a fixed amount from your annual gross profit, meaning you pay less tax. It is called the zelfstandigenaftrek in Dutch.
- Tax relief for new companies: this is a tax deduction that you can claim during the first 5 years after starting your business. However, the government plans to phase out this allowance. In 2026 you may deduct a set amount of €2,123. But this will be reduced to €10 for 2027 and end entirely in 2028. It is called the startersaftrek in Dutch.
- SME profit exemption: this reduces the amount of your taxable profit. It is called the mkb-winstvrijstelling in Dutch.
Other schemes you may qualify for depending on your circumstances include:
- The R&D tax credit (aftrek voor speur- en ontwikkelingswerk) applies if you spend 500 or more hours per year on research and development.
VAT and the small businesses scheme (KOR)
You must also deal with Value Added Tax (VAT) returns and payments. If you run a small business in the Netherlands with a turnover of no more than €20,000, you may be eligible for the small businesses scheme (kleineondernemersregeling, KOR). If you use the KOR, you do not charge or pay VAT.
Investment credits and deductions
There are credits available for investments in business assets and sustainable business:
As a self-employed professional, you can also deduct your business costs from your turnover. For example, rental for business premises or the cost of an internet subscription. This means you pay less tax.
Subsidies
With a subsid, you receive financial support from, for example, the national government, the province, or a municipality. Whether you qualify depends on the conditions attached to the subsidy or scheme.
Regional Development Agencies (ROMs), provinces, the government, and the EU all offer subsidies for businesses. You can also apply for subsidies based on your region or business sector. For example, if you work in construction, or provide personal services. And there are subsidies for specific activities such as making your business more sustainable or doing business internationally.
Use the Subsidies and schemes tool to search for subsidies that are currently open or will soon be open. You can filter by sector, region, and activity. The Netherlands Enterprise Agency (RVO) also offers a Subsidy and Funding Guide to help you find financial support for your plans.
Financing for starters
There are different types of financing and support:
- You may qualify for a microcredit of up to €50,000 from Qredits. Qredits also offers coaching and training to help you start or grow your business.
- Use the KVK Financing Guide to find out more about the different types of finance, how to apply for finance, and which type of finance is right for your situation.