{"id":19887,"date":"2025-05-09T14:05:49","date_gmt":"2025-05-09T12:05:49","guid":{"rendered":"https:\/\/vanpasse.nl\/?p=19887"},"modified":"2026-01-05T12:07:41","modified_gmt":"2026-01-05T11:07:41","slug":"sme-profit-exemption-zzp","status":"publish","type":"post","link":"https:\/\/vanpasse.nl\/en\/kennisbank\/aftrekposten\/mkb-winstvrijstelling-zzp\/","title":{"rendered":"SME profit exemption for self-employed: how it works"},"content":{"rendered":"

What is the SME profit exemption?<\/strong><\/h2>\n

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

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Who is the SME profit exemption for?<\/strong><\/h2>\n

The SME profit exemption applies to anyone who is an entrepreneur for income tax purposes. This is the case when you work independently, make a profit and run an entrepreneurial risk. This applies to most self-employed people, but also to partners in a vof or partners in a partnership. You do not have to be a full-time entrepreneur to get this exemption. The exemption does not apply to income that does not fall under profit from business, such as income from other activities. So the benefit really belongs to your business and not to other forms of income.<\/p>\n

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Conditions for SME profit exemption<\/strong><\/h2>\n

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