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These tax facilities and subsidies are intended to promote entrepreneurship. It is important that the Dutch Tax and Customs Administration considers you as 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.
Tax facilities and subsidies
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.
The tax relief for new companies (startersaftrek) is an increase in the private business ownership allowance intended for new businesses.
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.
If you are eligible for the small businesses scheme (kleineondernemersregeling), you pay less VAT.
If your partner works in your business for no pay, you may be eligible for the working partner’s abatement (meewerkaftrek).
Entrepreneurs in the Netherlands can accrue a pension in a tax-efficient manner.
If you stop trading, you may be eligible for discontinuation relief (stakingsaftrek).
If you, as a 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).
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 tax facilities and subsidies
Find more information on tax facilities and subsidies for entrepreneurs in general at the Subsidies section on this website.