Do I need receipts for every cost I claim?

Yes — keep invoices and receipts for every business cost; without documentation the Belastingdienst can strike a deduction on audit.

Does the KIA apply to every business asset?

No, certain investments are excluded (such as land and some consumer goods) and additional conditions apply. Check per investment whether it qualifies.

Can I combine the KIA with other deductions like the zelfstandigenaftrek?

Yes, the KIA is separate from the zelfstandigenaftrek and the MKB-winstvrijstelling — you can apply all of these in the same year if you meet the conditions.

Does the KIA apply to a BV too?

Yes, the KIA applies to both the sole trader and the BV structure, though the tax saving flows through differently since a BV pays vennootschapsbelasting rather than box-1 tax.

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Expenses & deductions6 min read

Deductible costs for ZZP freelancers in 2026: real expenses and the KIA investment deduction

Published 20 July 2026

Deductible costs lower your taxable profit, but they are not free money: every euro you spend is a euro you no longer have. The real question is not “what can I deduct”, but “which costs am I already incurring for my business, and am I claiming them correctly”. On top of that sits the KIA, a separate investment deduction that can add up substantially. This is general information, not tax advice — confirm with your accountant or boekhouder.

What actually counts as a business cost

A cost is deductible if it is business-related: incurred for your enterprise, not (mainly) for private use. Think software subscriptions, professional literature and training, professional liability insurance, the business share of phone and internet costs, office supplies, rent for office or coworking space, and marketing costs like a website or ads.

Software, tools and subscriptions you use for your work
Training and professional literature that maintain your expertise
Insurance such as professional liability cover
The business share of phone and internet
Rent for office or coworking space
Marketing: website, advertising, print
Bookkeeping costs and accounting software

The honest rule: don’t spend money just to save tax

The KIA: an investment deduction on top of normal depreciation

Invest in business assets — equipment, machinery, a business vehicle — and you may qualify for the kleinschaligheidsinvesteringsaftrek (KIA), an extra deduction on top of the normal depreciation of the asset. For 2026: investments from €2,901 a year qualify; between €2,901 and €71,683 the deduction is 28% of the invested amount; between €71,684 and €132,746 a fixed amount of €20,072 applies; above that it phases out to zero at €398,236.

Threshold: investments from €2,901 a year qualify
28% deduction on the €2,901–€71,683 band
Fixed €20,072 on the €71,684–€132,746 band
Phases out above €132,746, to €0 at €398,236
Applies to both the sole trader and the BV structure

Worked example

Invest €40,000 in business assets and the whole amount falls in the 28% band: 28% × €40,000 = €11,200 in extra deduction, on top of the normal depreciation you would take anyway over the years. At a marginal rate of 37.56%, that produces a tax benefit of roughly €4,207 in the year of investment — on top of simply having and using the asset in your business.

Frequently asked

Do I need receipts for every cost I claim?: Yes — keep invoices and receipts for every business cost; without documentation the Belastingdienst can strike a deduction on audit.
Does the KIA apply to every business asset?: No, certain investments are excluded (such as land and some consumer goods) and additional conditions apply. Check per investment whether it qualifies.
Can I combine the KIA with other deductions like the zelfstandigenaftrek?: Yes, the KIA is separate from the zelfstandigenaftrek and the MKB-winstvrijstelling — you can apply all of these in the same year if you meet the conditions.
Does the KIA apply to a BV too?: Yes, the KIA applies to both the sole trader and the BV structure, though the tax saving flows through differently since a BV pays vennootschapsbelasting rather than box-1 tax.

This article is general information for a one-person company (BV), not tax advice. Rules and figures change — confirm your situation with your accountant before acting.