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Do you work at least 1,225 hours per year on your business as a self-employed professional? Great! As a reward for your hard work, the Dutch tax system offers you a significant financial benefit at the end of the year. If you hit that mark, you can claim the private business ownership allowance (zelfstandigenaftrek) and — under certain conditions — the tax relief for starters (startersaftrek) or the co-working partner’s allowance (meewerkaftrek). To meet the hours criterion, you must:
To give you an idea: if you work throughout the entire year, 1,225 hours averages out to about 24 hours per week. Do you work in a partnership, such as a vof or maatschap? Then, the hours criterion applies to each partner individually.
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It’s not just the hours you invoice directly to a client that count. Almost every hour you invest in the growth and management of your business contributes to the hours criterion.
Think of building your website, networking during a business event, or taking a professional course. You can also include travel time, drafting quotes, and even the preparatory hours spent before your official KVK registration. Hours you don’t work due to illness or vacation do not count toward this total.
In short: every minute you spend directly on your business brings you one step closer to tax benefits.
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The Tax Authorities understand that life (and entrepreneurship) sometimes takes a different turn. These are the most important exceptions to the hours criterion:
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For the Tax Authorities, the hours criterion is the ultimate measure of whether you are truly an active entrepreneur. If you meet the requirement, you can utilize the aforementioned allowances, lowering your taxable income. Additionally, every entrepreneur can claim the SME profit exemption (MKB-winstvrijstelling), which is 12.7% in 2025. These deductions lower your taxable income, which often saves you tax!
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Do you find it difficult to pinpoint those hours, or are you unsure what counts? Together with a bookkeeper from Kees de Boekhouder, you know that your administration is always correct. The only thing you really need to do is to keep track of those hours.
The format doesn’t matter, as long as you can provide a clear overview of your hours worked if the Tax Authorities ask for it. You can support this with evidence such as emails, invoices, your business public transport card, or mileage registration. Keep your records for at least seven years, as the Tax Authorities can ask for clarification up to that time!
At Kees de Boekhouder, your administration is safely stored online, meeting the requirements of the Tax Authorities. You’ll never have to worry about it!
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Didn’t reach the 1,225 hours? That’s not a problem. You only lose the private business ownership allowance (zelfstandigenaftrek) for that specific year, but you still retain the right to other deductions, such as the SME profit exemption and the investment allowance (KIA). The Tax Authorities re-evaluate whether you meet the hours criterion every year. Therefore, for the private business ownership allowance or the co-working partner tax relief, it doesn’t matter if you don’t meet the criteria one year.
In some cases, this may affect the tax relief for starters (startersaftrek), as you are entitled to claim it three times within your first five years as an entrepreneur for income tax purposes. Fortunately, this doesn’t immediately cause issues: if you don’t meet the hour criterion one year, you simply save that ‘turn’ for another year within your starting period.
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It might take some work to track your hours, but it certainly pays off. If your estimate is that you spend 1,225 hours on your business in a year, then it is definitely recommended!
Want to be sure you aren’t leaving any tax benefits on the table? Join the 10,000+ entrepreneurs who already chose peace of mind with an intuitive tool and a personal bookkeeper at Kees de Boekhouder. Schedule a quick call with us!
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To qualify for attractive tax benefits, the Tax Authorities check whether you spend at least 1,225 hours per year on your business. Do you hit that mark? Great, that means you’re entitled to extra tax benefits!
If you meet the hours criterion, the Tax Authorities reward you with the private business ownership allowance (zelfstandigenaftrek). In 2026, this provides you with a significant deduction of €1,200. Although this amount will decrease to €900 in 2027, it remains a serious advantage for your wallet. There are also numerous other deductions, such as the SME profit exemption (MKB-winstvrijstelling).
The Tax Authorities can ask for proof of your hours and administration up to seven years back. It is therefore important that you track and save everything correctly. Does the thought of that give you a slight case of ‘blue envelope stress’? Don’t worry. With the smart tool and a personal bookkeeper from Kees de Boekhouder, you know that your administration is always correct. Together, we’ve got this.
Schedule a no-obligation, digital introductory meeting with us.
