Home Income tax return for the self-employed
Income tax return for the self-employed
As a business owner you do not file an ordinary return, but a return with your profit in it. That is a different form, with different questions and different reliefs. We do it for you.
What is different as a business owner?
You do not just fill in your income. You also give a full calculation of your profit, with a balance sheet at 31 December. The tax authorities compare that balance sheet with last year's. If they do not match, you get questions.
The hours test: two conditions
For the self-employed deduction and the starter's deduction you must meet the hours test (article 3.6 of the Dutch Income Tax Act):
- you work at least 1,225 hours a year on your business, roughly 24 hours a week
- and more than half of all your working time goes to your business. Your business, a job and side work are added together
The second condition often goes wrong for people with a job on the side. Travel time to your employer counts as time for that job.
What it brings you in 2026
- Self-employed deduction: EUR 1,200. From 2027 it is EUR 900.
- Starter's deduction: EUR 2,123 on top, up to three times in your first five years.
- SME profit exemption: 12.7% of profit after the entrepreneur allowance.
The deadline
You file within the period the tax authorities give you. It is at least one month (article 9(1) of the General Tax Act). Usually the letter says 1 May. You can ask for an extension. We always arrange that for our clients.
If you do nothing, you first get a reminder with a new deadline. Miss that too, and the tax authorities can give you a penalty and estimate your tax themselves. That estimate rarely works out in your favour.
What it costs with us
Our monthly packages from EUR 89 include your income tax return, along with the accounting and the VAT returns. A fixed price, no hourly rate.
More on how we help is on help with your tax return.
All our one-off prices, including the income tax return, are on our pricing page.
Frequently asked questions
What does an income tax return for the self-employed cost?
A one-off income tax return costs EUR 395 a year with us, including the profit return with balance sheet and profit and loss account. All amounts exclude VAT.
How high is the penalty if I file my income tax return late?
Normally EUR 469 (2026). The penalty can only be imposed if you also miss the deadline in the formal demand.
Can I still file after the Dutch tax authorities have issued my assessment?
Yes. A return that arrives after the income tax assessment has been issued is treated as a request for an ex officio reduction. Since 1 January 2024 this has a basis in law.
Hand over your return?
Tell us briefly what is going on. Within one working day you hear what we can do for you and what it costs, before we start.
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