Entrepreneur deduction

If you are an entrepreneur with a VoF or eenmanszaak, you can qualify for the "Ondernemersaftrek" (entrepreneur deduction). The ondernemersaftrek is a tax deduction you can use on your income tax that reduces your income.

In order to qualify for the ondernemingsaftrek, you have to adhere to the hours criteria. Basically, this means that you are required to show that you spend most of your working hours on your company and do not have significant other income from employment.

The tax advantage of the entrepreneur deduction is limited. In 2023, the advantage is calculated at a rate of 36.93%. In 2022, the rate was 40%.