€1,200. That is all that remains of what was once a €7,280 deduction. The zelfstandigenaftrek — the Netherlands' primary tax break for self-employed workers (ZZP'ers) — is being systematically eliminated.
The phase-down schedule:
- 2020: €7,030
- 2022: €6,310
- 2024: €3,750
- 2025: €2,470
- 2026: €1,200
- 2027: ~€600 (projected)
- 2028: €0 (fully eliminated)
The government's rationale: the zelfstandigenaftrek created an unfair tax gap between employees and self-employed, incentivizing "false self-employment" (schijnzelfstandigheid) where companies hired ZZP'ers instead of employees to avoid payroll costs.
The 1,225-hour requirement
To claim the zelfstandigenaftrek, you must spend at least 1,225 hours per year on your business activities. Client work, admin, marketing, networking, professional development: all count. But you need records (timesheets, calendar entries) because the Belastingdienst audits this.
At 48 working weeks per year: 1,225 hours = ~25.5 hours/week dedicated to your business.
What replaces it
Nothing directly replaces the zelfstandigenaftrek. The MKB-winstvrijstelling (12.7% profit exemption) remains available without the hours requirement. Combined, a ZZP'er in 2026 gets €1,200 + 12.7% profit exemption. By 2028: only the 12.7% remains.
Net impact for a typical ZZP'er
€50,000 profit at 37.56% bracket: losing the full €1,200 deduction costs €450/year in extra tax. Not catastrophic per year, but the cumulative loss from €7,030 to €0 over 8 years is €2,600+/year in lost deductions by the end, or €975/year in actual tax.
