As a new self-employed person, you can take good advantage of extra tax benefits in the first few years. One such benefit is the starter's deduction. This is an extra deduction on top of the self-employed deduction. As a result, you pay less tax. We are happy to explain everything about the ZZP starter's deduction in 2025.
What is start-up deduction?
The start-up deduction is a tax benefit for start-up entrepreneurs. It means that you have to pay less tax in the first years of your business. It is a temporary scheme that ensures you have more financial room to build your business. This deduction reduces your taxable profit, which means you have to pay less income tax. This can be a big saving, especially in the early stages of your business.
How does the startup deduction work?
The starter's deduction is an extra deduction you may apply on top of the self-employed deduction. This means that when you file your income tax return, you first apply the self-employed deduction and on top of that, if you meet the conditions, you may also deduct the starter's deduction. This further reduces your taxable profit, meaning you end up paying less tax.
Starter deduction 2025
In 2025, the start-up deduction is €2,123. Does your business meet the conditions? Then you can deduct this additional amount from your profits.
The conditions for start-up deduction
If you want to make use of the start-up deduction, you must meet these conditions:
You are entitled to the self-employed deduction
You can only get a start-up deduction if you also qualify for the self-employed deduction. This means you must be an entrepreneur for income tax purposes and meet the hours criterion.
You have been an entrepreneur for less than five years
The start-up deduction is only meant for entrepreneurs who have been active as self-employed for up to five years. This means that you cannot continue to use this deduction if you have been in business for more than five years.
You have not used start-up deductions more than twice before
In the past five years, you may have used the starter's deduction a maximum of twice. This means you can apply the starter's deduction a total of three times in your first five years as an entrepreneur.
Hours criterion
An important condition for the start-up deduction is that you meet the hour criterion. This means that you must spend at least 1,225 hours per year on your business. This includes not only paid assignments, but also work such as administration, marketing and customer contact. Therefore, keep good time records to prove that you meet this requirement.
How do you apply the start-up deduction?
You complete the start-up deduction in the income tax return you file. Indicate in this tax return that you are an entrepreneur and meet the conditions. The tax authorities then automatically process the deduction in your taxable profit.
How many years can you use start-up deduction?
As an entrepreneur, you can apply the start-up deduction a maximum of three times in the first five years of your business. That means there are two years in which you cannot use this deduction (even if you meet all the conditions).
Start-up deduction and self-employment deduction
The start-up deduction is an additional benefit that comes on top of the self-employment deduction. The self-employed deduction is still €2,470 in 2025, but will be further reduced in the coming years. This will make the start-up deduction even more valuable for start-up entrepreneurs.
Calculation example start-up deduction
To show how much tax benefit the start-up deduction can bring, let's look at a calculation example:
| Example 1 (with start-up deduction) | Example 2 (without start-up deduction) | |
| Profit | €40.000 | €40.000 |
| Self-employment deduction | €2.470 | €2.470 |
| Start-up deduction | €2.123 | – |
| Taxable profit | €35.407 | €37.530 |
In the first example, the taxable profit is €2,123 lower, so you have to pay less income tax.
Start-up deduction and disability
If you start a business while receiving disability benefits, different rules apply. Because in that case, the hours standard is lower: you must then work at least 800 hours a year in your business to be entitled to the start-up deduction.
What if I make a loss?
Do you make a loss in a year? Then you can't use the start-up deduction right away. The good news, however, is that you can offset the amount of the deduction against profits in the next nine years. That way, you can still get a tax advantage as soon as you make a profit again.
Calculate tax after start-up deduction
Find out now how much tax you will pay after applying the start-up deduction. Use this tool To calculate your income tax.
As a budding self-employed person, you can save a lot on your taxes in the first few years by making good use of the start-up deduction. It is important to know the conditions so that you make the most of this tax advantage!
