{"id":19887,"date":"2025-05-09T14:05:49","date_gmt":"2025-05-09T12:05:49","guid":{"rendered":"https:\/\/vanpasse.nl\/?p=19887"},"modified":"2026-09-14T15:04:40","modified_gmt":"2026-09-14T13:04:40","slug":"sme-profit-exemption-zzp","status":"publish","type":"post","link":"https:\/\/vanpasse.nl\/en\/kennisbank\/aftrekposten\/mkb-winstvrijstelling-zzp\/","title":{"rendered":"SME profit exemption 2026: calculating in the event of profit and loss"},"content":{"rendered":"<h2><strong>What is the SME profit exemption?<\/strong><\/h2>\n<p>The SME profit exemption is a fixed percentage of your profits that you can deduct before paying taxes. You apply this exemption after you have calculated entrepreneurial deductions. This reduces your taxable profit and leaves you with more. The scheme is part of your income tax and is automatically included in your tax return. You don't have to fill in anything separately for this. In practice, it works as a standard reduction in your profits for all entrepreneurs who have profits from business.<\/p>\n<p>&nbsp;<\/p>\n<h2><strong>Who is the SME profit exemption for?<\/strong><\/h2>\n<p>The exemption applies to income tax entrepreneurs, for example with a sole proprietorship or as a partner in a general partnership (vof). Whether you are considered an entrepreneur depends on a combination of circumstances. A Chamber of Commerce registration or a single profitable year is not sufficient. This exemption does not apply to income from other activities.<\/p>\n<p>&nbsp;<\/p>\n<h2><strong>Conditions for SME profit exemption<\/strong><\/h2>\n<p>The conditions of the SME profit exemption are straightforward. You don't have to do much to avail of it. The scheme is automatically applied if you are an entrepreneur and have profits from business.<\/p>\n<ul>\n<li>You are <a href=\"https:\/\/www.belastingdienst.nl\/wps\/wcm\/connect\/nl\/ondernemers\/content\/hulpmiddel-checken-of-ik-ondernemer-ben-voor-de-inkomstenbelasting\">entrepreneur for income tax purposes<\/a><\/li>\n<li>You have profits from business<\/li>\n<li>The Dutch Tax and Customs Administration assesses whether you qualify as an entrepreneur<\/li>\n<li>The exemption follows automatically once your profit has been determined<\/li>\n<\/ul>\n<h3><strong>Hours criterion not needed<\/strong><\/h3>\n<p>For the SME profit exemption, you don't have to meet the <a href=\"https:\/\/vanpasse.nl\/en\/knowledge-base\/deductions\/hour-criterion-zzp\/\"><u>hours criterion<\/u><\/a> of 1,225 hours. You also get the exemption if you work fewer hours or combine your business with paid employment. For this exemption alone, no hours log is required. Such a log may, however, be necessary or useful for other deductions, invoicing and substantiating your entrepreneurship.<\/p>\n<p>&nbsp;<\/p>\n<h2><strong>SME profit exemption rate 2026<\/strong><\/h2>\n<p>The SME profit exemption rate sometimes changes due to new regulations. In 2026, the percentage will be 12.70%. You calculate the exemption by applying this percentage to your profits after entrepreneurial deductions. The benefit has narrowed in recent years by lowering the percentage. Below you can see how the percentages have developed. This gives you a clear picture of the changes.<\/p>\n<table width=\"302\">\n<tbody>\n<tr>\n<td width=\"109\"><strong>Year<\/strong><\/td>\n<td width=\"193\"><strong>Percentage of SME profit exemption<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"109\">2022<\/td>\n<td width=\"193\">14%<\/td>\n<\/tr>\n<tr>\n<td width=\"109\">2023<\/td>\n<td width=\"193\">14%<\/td>\n<\/tr>\n<tr>\n<td width=\"109\">2024<\/td>\n<td width=\"193\">13,31%<\/td>\n<\/tr>\n<tr>\n<td width=\"109\">2025<\/td>\n<td width=\"193\">12,70%<\/td>\n<\/tr>\n<tr>\n<td width=\"109\">2026<\/td>\n<td width=\"193\">12,70%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h2><strong>Calculate SME profit exemption<\/strong><\/h2>\n<p>You calculate the exemption by first determining your business profits. Then you deduct entrepreneurial deductions if you are entitled to them. The amount remaining is the basis for the SME profit exemption. Then you take 12.70% from that amount. You subtract the outcome from your profit, reducing your taxable profit. This process is carried out automatically in your tax return, but it is useful to already understand the effect yourself. That way you can plan better and know exactly what the benefit does for your situation.<\/p>\n<h3><strong>Example<\/strong><\/h3>\n<p>Your profit after the entrepreneur\u2019s allowance is \u20ac50,000. The SME profit exemption is 12.70% of that amount: \u20ac6,350. Your taxable profit is therefore \u20ac43,650. You pay income tax on that amount. The benefit comes from paying tax on a lower amount; a \u20ac6,350 exemption does not mean \u20ac6,350 less tax. In 2026, the deduction benefit is calculated at a maximum rate of 37.56%, even if part of your income falls in the highest tax bracket. See the <a href=\"https:\/\/www.belastingdienst.nl\/wps\/wcm\/connect\/bldcontentnl\/belastingdienst\/zakelijk\/winst\/inkomstenbelasting\/veranderingen-inkomstenbelasting-2026\/mkb-winstvrijstelling-2026\">2026 percentage and cap on the deduction benefit<\/a>.<\/p>\n<p>&nbsp;<\/p>\n<h2><strong>Applying for SME profit exemption<\/strong><\/h2>\n<p>You do not have to apply for anything to use the SME profit exemption. In your income tax return, you enter your profit from business. The tax programme automatically calculates how much SME profit exemption you will receive. The amount will be visible in the overview of deductions and in the calculation of your taxable profit. It is important that your profit calculation is correct so that the exemption is applied to the correct amount. Other than that, you don't have to do anything extra.<\/p>\n<p>&nbsp;<\/p>\n<h2><strong>SME profit exemption at a loss<\/strong><\/h2>\n<p>The exemption is also applied if you made a loss. In that case, it can be disadvantageous because your loss becomes smaller. A smaller loss means you can offset less against profits in other years. This can lead to less tax benefit in a future year. It is an automatic application, so you cannot adjust this yourself. Even without a profit, the exemption is processed. Take this into account if you make a loss and want to use your loss for set-off.<\/p>\n<h3><strong>Example<\/strong><\/h3>\n<p>Suppose that, after any business deduction, the taxable base is a loss of 10,000 euros. The SME profit exemption is then 12.70% of this amount. That is 1,270 euros. As a result, your tax loss amounts to 8,730 euros. This means you can offset a smaller loss against profits in other years. This reduces your tax relief at a later date. The allowance therefore does not work in your favour in a loss-making year, but it does continue to be applied automatically.<\/p>\n<p>&nbsp;<\/p>\n<h2><strong>Which deductions do you apply before the SME profit exemption?<\/strong><\/h2>\n<p>Besides the SME profit exemption, there are other deductions for entrepreneurs. These reduce your profits before you apply the exemption. The main ones are:<\/p>\n<ul>\n<li><a href=\"https:\/\/vanpasse.nl\/en\/knowledge-base\/deductions\/self-employed-deduction\/\"><u> self-employed deduction<\/u><\/a><\/li>\n<li><a href=\"https:\/\/vanpasse.nl\/en\/knowledge-base\/deductions\/start-up-deduction\/\"><u>start-up deduction<\/u><\/a><\/li>\n<li><a href=\"https:\/\/vanpasse.nl\/en\/knowledge-base\/deductions\/cooperation-deduction-zzp\/\"><u>working partner deduction<\/u><\/a><\/li>\n<\/ul>\n<p>These deductions first reduce your profit. Then you calculate the SME profit exemption on the amount remaining. This creates a stacking of benefits. By carefully monitoring which deductions apply to you, you can further reduce your tax burden. It is wise to check all your deductions annually so that you don't miss out on any benefits.<\/p>\n<p>Would you like to see the complete route from profit to tax? Read <a href=\"https:\/\/vanpasse.nl\/en\/knowledge-base\/taxes\/income-tax-self-employed\/\">income tax for the self-employed<\/a>.<\/p>","protected":false},"excerpt":{"rendered":"<p>In 2026, the SME profit exemption will amount to 12.7% of your profit after the entrepreneur\u2019s allowance. Find out who is eligible for the scheme, how to calculate it and why it also reduces any losses.<\/p>","protected":false},"author":10,"featured_media":23253,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_joinchat":[],"footnotes":""},"categories":[68],"tags":[],"class_list":["post-19887","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-aftrekposten"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.6 (Yoast SEO v28.6) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Mkb-winstvrijstelling 2026: berekenen bij winst en verlies<\/title>\n<meta name=\"description\" content=\"Bereken de mkb-winstvrijstelling van 12,7% in 2026. 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