Your Dutch income tax return as a freelancer: what to prepare

As a freelancer with an eenmanszaak in the Netherlands, you file a personal income tax return (aangifte inkomstenbelasting) every year. Your business profit is part of it. Here is what the return covers, what you need to prepare, and how to avoid surprises.

When is it due?

The return for a calendar year is normally due by 1 May of the following year. If you need more time, you can request an extension from the Belastingdienst. If a bookkeeper or tax adviser files for you, they can often arrange a longer extension.

What's in the return

1. Your business profit: revenue minus business costs and depreciation, based on your annual profit and loss account and balance sheet.
2. Entrepreneur deductions: the benefits that reduce your taxable profit (see below).
3. Other income: for example salary from a job, benefits or rental income.
4. Personal deductions: such as mortgage interest on your own home.
5. Savings and investments (box 3): above the tax-free allowance of €59,357 per person in 2026.
6. Your fiscal partner: if you have one, some items can be divided between you to reduce the total tax.

Entrepreneur deductions in 2026

• Self-employed deduction: €1,200, if you spend at least 1,225 hours a year on your business.
• Starters' deduction: an extra €2,123 if you were not an entrepreneur in one or more of the previous five years and have used the self-employed deduction no more than twice in that period.
• SME profit exemption: 12.7% of your profit after the deductions above. This one doesn't depend on the hours criterion.

Keep a record of your hours: calendars, time sheets, quotes and invoices all help to show that you meet the 1,225-hour criterion. All business work counts, including administration, acquisition and building your website.

Your document checklist

• All sales invoices and an overview of unpaid invoices at year end
• Purchase invoices and receipts for business costs
• Business bank and credit card statements, including 31 December balances
• Invoices for equipment bought or sold during the year
• Your hours record
• Annual statements (jaaropgaven) from any employer or benefits agency
• Savings, investment and loan balances on 1 January
• Mortgage annual statement and WOZ value, if you own your home
• Premiums for disability insurance or pension products
• The provisional assessment (voorlopige aanslag) you received for the year

Avoiding a big tax bill

Many new freelancers are shocked by their first assessment, sometimes a year or more after they earned the money. Two habits prevent that:

• Set money aside every month. Keep a separate savings account for income tax and btw.
• Request a provisional assessment. With a voorlopige aanslag you pay your expected income tax in monthly instalments during the year, which also helps you limit tax interest (belastingrente). Adjust it when your income changes.

Common mistakes

• Mixing private and business expenses on one account.
• Forgetting depreciation or deducting expensive equipment in one year.
• Not keeping an hours record, and losing the self-employed deduction as a result.
• Missing costs such as home office equipment, professional memberships or business travel.
• Not coordinating with a fiscal partner.

Figures are for 2026 and can change each year. This article is general information, not personal tax advice.

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