{"id":18755,"date":"2025-03-15T13:20:43","date_gmt":"2025-03-15T12:20:43","guid":{"rendered":"https:\/\/vanpasse.nl\/?p=18755"},"modified":"2026-09-14T15:23:48","modified_gmt":"2026-09-14T13:23:48","slug":"limited-deductible-expenses-zzp","status":"publish","type":"post","link":"https:\/\/vanpasse.nl\/en\/kennisbank\/aftrekposten\/beperkt-aftrekbare-kosten-zzp\/","title":{"rendered":"Limited deductible expenses: what can you deduct as a self-employed person?"},"content":{"rendered":"

What are limited deductible expenses?<\/strong><\/h2>\n

These are business expenses for which the law limits the amount that can be deducted from profit, such as business meals and entertainment expenses. For income tax purposes, you can choose between the 80% deduction and an annual threshold for these mixed expenses. Other expenses, such as a home office or a car, are subject to their own rules.<\/p>\n

 <\/p>\n

Which expenses are restrictedly deductible?<\/strong><\/h2>\n

Representation expenses<\/strong><\/h3>\n

Representation expenses<\/a> are, for example, receptions and business meetings. Food, drink, conferences, seminars and study trips can also be subject to the restriction.<\/p>\n

In addition, for travel and accommodation expenses for conferences and the like, there is in principle a maximum of \u20ac1,500. If participation is necessary for your work, that extra limit falls away. That does not automatically make the expenses fully deductible: the general deduction restriction continues to apply.<\/p>\n

Corporate gifts: food, beverages and stimulants<\/strong><\/h3>\n

Business gifts<\/a>, such as Christmas hampers and bottles of wine, generally fall under entertaining expenses. Private consumption does not constitute business expenses. A different assessment may apply to meals during business stays.<\/p>\n

 <\/p>\n

80% or the threshold in 2026?<\/strong><\/h2>\n

For income tax purposes, you can choose between the 80% deduction for the relevant expenses or a deduction of the amount exceeding \u20ac5,700. Apply this choice to the combined annual total of the expenses under this scheme. There is no separate threshold per type of expense or invoice.<\/p>\n\n\n\n\n\n\n
Example: \u20ac6,000 mixed business expenses in 2026<\/th>\nProfit deduction<\/th>\n<\/tr>\n<\/thead>\n
80% method<\/td>\n80% \u00d7 \u20ac6,000 = \u20ac4,800<\/td>\n<\/tr>\n
threshold method<\/td>\n\u20ac6,000 \u2212 \u20ac5,700 = \u20ac300<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

In this example, the 80% method results in a larger deduction. The deduction is not a tax refund of the same amount. Source: thresholds and percentages 2026<\/a>.<\/p>\n

 <\/p>\n

Assess VAT separately<\/strong><\/h2>\n

First, determine whether you can reclaim VAT. Reclaimable VAT is not part of the expenses for income tax; non-reclaimable VAT is. For example, a business restaurant bill can be partly deductible from profit while you do not reclaim the VAT. Check the situations at food, drink and VAT deduction<\/a>.<\/p>\n

 <\/p>\n

Charges with other conditions<\/strong><\/h2>\n

Car costs for private use (additional taxable benefit)<\/strong><\/h3>\n

If you drive a company car and also use it privately, you need to take into account the addition<\/a>. You then add a percentage of the list price to your profit. In 2026, that is usually 22 per cent. This is how the Tax Authorities prevent you from deducting all car expenses while also having private use. If you drive a maximum of 500 kilometres per year privately, you can prove this with a mileage log. In that case, you do not need to apply an addition for private use.<\/p>\n

Business expenses own private car<\/strong><\/h3>\n

If you use your own car for business trips, you cannot deduct the actual car costs, but a fixed amount per kilometre. In 2026 this is 25 cents per kilometre (kilometre allowance<\/a>). That amount covers fuel, maintenance, insurance and depreciation. Parking and tolls are also included; you do not deduct them separately. Keep a record of your business trips to substantiate the distance travelled.<\/p>\n

Business travel expenses<\/strong><\/h3>\n

If you travel by public transport, taxi or plane for work, you can fully deduct those costs. The condition is that it really is business travel. Keep receipts or a statement from your public transport chip card as proof. Commuting to work also counts as business for self-employed workers, so you can deduct that too.<\/p>\n

Work space at home<\/strong><\/h3>\n

A home workspace requires an independence and income test. A private entrance alone is insufficient. Which costs are potentially deductible partly depends on the property and the tax treatment. Read the conditions for tax-deductible working from home expenses<\/a>.<\/p>\n

Workwear<\/strong><\/h3>\n

Work clothing is fully tax-deductible if it is genuinely functional clothing. Think of a uniform or overalls that you do not wear privately. Clothing that is also suitable for private use can qualify if it features a clearly visible logo associated with your business of at least 70 cm\u00b2. Ordinary smart clothing, such as a suit or coat without a logo, is not.<\/p>\n

Telephone charges<\/strong><\/h3>\n

A private home telephone subscription and business calls are treated differently. Separate business use where necessary and read the rules for business telephone costs<\/a>.<\/p>\n

 <\/p>\n

What are mixed costs?<\/strong><\/h2>\n

For expenses involving both business and private use, you must first determine the business portion. You then apply the rules for that type of expense. A high level of private use does not, for every type of expenditure, rule out a business deduction. The 80% option applies exclusively to the statutory category of mixed expenses, not to all expenses involving private use.<\/p>\n

 <\/p>\n

Overview of costs with own rules in 2026<\/strong><\/h2>\n

You do not automatically apply the 80% rule to these costs:<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Cost type<\/strong><\/td>\nDeduction 2026<\/strong><\/td>\nNotes<\/strong><\/td>\n<\/tr>\n
Company car<\/td>\nLimited via addition<\/td>\nBenefit-in-kind according to vehicle and date of first registration<\/td>\n<\/tr>\n
Own car business<\/td>\n\u20ac0.25 per km<\/td>\nFlat-rate deduction per business kilometre<\/td>\n<\/tr>\n
Business trips public transport\/taxi\/airplane<\/td>\n100%<\/td>\nOnly for business trips<\/td>\n<\/tr>\n
Study costs<\/td>\nIn-service training only<\/td>\nNew training not deductible<\/td>\n<\/tr>\n
Workwear<\/td>\n100%<\/td>\nWorkwear only or clothing with logo<\/td>\n<\/tr>\n
Business calls at home<\/td>\n100%<\/td>\nSubscription not deductible<\/td>\n<\/tr>\n
Professional literature<\/td>\n100%<\/td>\nSubject-related only, no general literature<\/td>\n<\/tr>\n
Briefcases and the like<\/td>\n100%<\/td>\nOnly for mainly business use<\/td>\n<\/tr>\n
Relocation<\/td>\nlimited<\/td>\nOnly in case of direct business reason<\/td>\n<\/tr>\n
Dual housing<\/td>\nlimited<\/td>\nOnly temporary in case of business necessity<\/td>\n<\/tr>\n
Work space at home<\/td>\n0%, with exceptions<\/td>\nIndependence and income assessment; use tool<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Non-business or excluded expenses<\/strong><\/h3>\n\n\n\n\n\n\n\n\n\n\n
Cost type<\/strong><\/td>\nDeduction 2026<\/strong><\/td>\nNotes<\/strong><\/td>\n<\/tr>\n
Home phone plan<\/td>\n0%<\/td>\nPrivate, non-deductible<\/td>\n<\/tr>\n
General literature<\/td>\n0%<\/td>\nNon-deductible<\/td>\n<\/tr>\n
Clothing (not workwear)<\/td>\n0%<\/td>\nNon-deductible<\/td>\n<\/tr>\n
Personal care<\/td>\n0%<\/td>\nNon-deductible<\/td>\n<\/tr>\n
Equipment and instruments not included in business assets<\/td>\n0%<\/td>\nDeductible only as business property<\/td>\n<\/tr>\n
Fines<\/td>\n0%<\/td>\nNever deductible<\/td>\n<\/tr>\n
Vessels for representative purposes<\/td>\n0%<\/td>\nNon-deductible<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Source: overview of deductible business expenses<\/a>.<\/p>\n

 <\/p>\n

Limited deductible expenses and the VPB<\/strong><\/h2>\n

Different rules apply to a private limited company (BV), including the option to opt for the 73.5% allowance and a statutory threshold which may depend, amongst other things, on the total wage bill. The 80% examples above relate to income tax.<\/p>\n

 <\/p>\n

Check your expenses before filing the tax return<\/strong><\/h2>\n