As an entrepreneur, you naturally want to pay as little tax as possible. Fortunately, there are several ways that can help you reduce your profits, which will help you pay less income tax. Here we explain to you which ZZP deductions there are and how you can benefit from them in 2025.
What are deductions?
In short, deductions lower your taxable profit. As a result, you then pay less tax. Some deductions are standard for entrepreneurs, while others depend on specific rules. Think for instance of the number of hours you work or how high your profit is. Smart use of deductions can save you a lot of money!
Smart deductions for self-employed workers you can make use of in 2025
Self-employment deduction
The self-employed deduction is a fixed amount you can deduct from your profit if you meet a number of conditions. As a result, you then pay less tax.
These conditions are as follows:
- You are an entrepreneur for income tax purposes.
- You work a minimum of 1,225 hours per year in your business.
In 2025, you may deduct €2,470 from your profit.
Start-up deduction
As a start-up entrepreneur, you may make use of the start-up deduction in addition to the self-employed deduction. This is an additional tax benefit for budding entrepreneurs.
For this, you must meet the following conditions:
- As an entrepreneur, you are entitled to the self-employed deduction.
- You have not been an entrepreneur for more than 5 years.
- In the past 5 years, you have used the start-up deduction a maximum of 2 times.
In 2025, you may deduct an additional €2,123 from your profit.
SME profit exemption
The SME profit exemption is a tax benefit for entrepreneurs. This leaves part of your profit untaxed. This reduces the tax you have to pay and in turn increases your net income.
Conditions to meet:
- You must be an entrepreneur for income tax purposes.
- The exemption is applied automatically. You don't have to arrange anything at all.
You get 12.7% exemption on your profit after other deductions have been taken into account.
Investment deduction
If you invest in business assets, you can get additional deductions from your profits. We call this investment deduction. This in turn reduces your taxable profit and makes you pay (even) less tax.
These forms of investment deduction are
- Small-scale investment deduction (KIA): this applies to investments from €2,600 per year.
- Energy investment allowance (EIA): This refers to investments that save energy.
- Environmental investment allowance (MIA): For sustainable and environmentally friendly investments.
Business expenses
These are all costs you incur for your business. You can deduct these costs from your profit. This in turn reduces the amount you have to remit to the tax authorities.
Examples of business expenses:
- Equipment: Laptop, phones and software
- Workspace: office space and workplace
- Travel costs: business kilometres and public transport costs
- Development: training and courses
- Marketing: advertisements and promotional material
- Fixed charges: Subscriptions and insurance
Co-work deduction
Does your tax partner work at least 525 hours a year in your business without a salary? Then you can receive additional deductions for this. You must then meet the following criteria:
- Your tax partner works a minimum of 525 hours per year in your business.
- You pay little or no salary to this partner.
- The amount of the deduction depends on the number of hours worked by your tax partner.
Annual and reserve room
If you have a pension gap, you can get extra tax benefits by using your annual margin and reserve margin.
The terms:
- You have a pension deficit (meaning you have not accrued enough pension in recent years).
- You can deposit money in an annuity account or insurance and deduct this amount from your profit.
Strike deduction
Are you quitting your business? Then you can make use of the cessation deduction. This deduction helps to reduce the tax burden when you cease your business. However, you must meet the following criteria:
- You officially have to quit your business.
- There must be a cessation profit (e.g. sale of business assets).
You can deduct a maximum of €3,630 from your profit here.
Overview of deductions for self-employed workers in 2025
Deduct | How do you apply it? |
Self-employment deduction | Applied automatically in the tax return. |
Start-up deduction | Applied automatically if you are entitled to self-employment deductions. |
SME profit exemption | Will be calculated automatically in your tax return. |
Investment deduction | Must be entered manually in the tax return. Some investments must be reported in advance. |
Business expenses | Must be entered manually in tax return. Keep receipts and invoices as proof. |
Co-work deduction | Must be entered manually in the tax return. |
Annual and reserve room | You have to make your own deposit into an annuity account and declare it in your tax return. |
Strike deduction | Must be filled in manually in the tax return upon business closure. |
Other deductions
Besides the aforementioned deductions, there are other benefits for self-employed people, such as:
- Mortgage interest deduction: When you have an owner-occupied property.
- Healthcare costs: These are deductible under certain conditions.
- Donations to charities: As long as it is a ANBI-registered charity is. (Hyperlink to an information page on what is ANBI-registered). Eg: https://www.belastingdienst.nl/wps/wcm/connect/nl/aftrek-en-kortingen/content/anbi-status-controleren
ZZP tax calculation after deductions
Wondering how much tax you have to pay after all your deductions? Then use this tool to calculate your income tax: Link to income tax tool.
As a self-employed person, you can save big on tax by using deductions smartly. So make sure you know the conditions well. That way, you will make the most of these benefits in 2025!
Frequently Asked Questions
Do I have to fill in deductions myself in my tax return?
Some deductions, such as the self-employed deduction and SME profit exemption, are applied automatically. Others, such as investment deduction and business expenses, you have to fill in yourself.
What happens if I turn a loss?
If you make a loss, the self-employment deduction has no effect because there is no tax to reduce. Sometimes you can carry part of the deduction to another year.
How do I make sure I don't miss out on deductions?
Keep your records well and when completing your tax return, check that all deductions have been correctly applied.
