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As an entrepreneur in the Netherlands, you may be eligible for the private business ownership allowance (zelfstandigenaftrek). If so, you pay less tax because you are allowed to deduct a fixed amount from your annual gross profit.
When do you qualify?
- You are an income-tax-paying business owner.
- You meet the time criterion.
- You run the business alone or with others.
- You have not reached the state pension age at the beginning of the calendar year. If you have reached the state pension age, the private business ownership allowance will be reduced by 50%.
How to apply?
You state the private business ownership allowance in your income tax return.