Is the MKB-winstvrijstelling calculated on gross profit or on profit after other deductions?

On profit after ondernemersaftrek — after the zelfstandigenaftrek (and startersaftrek if applicable) have already been subtracted, not on gross revenue-minus-costs profit.

Has the MKB-winstvrijstelling percentage changed recently?

Yes, it fell from 13.31% in 2024 to 12.7% for 2026 — a smaller drop than the zelfstandigenaftrek, but still a reduction that means slightly more taxable income at the same profit.

Does the MKB-winstvrijstelling apply to a BV as well?

No, it is a box-1 exemption specifically for sole traders (and other ondernemers for income tax purposes) — a BV’s profit is taxed through vennootschapsbelasting instead, which has its own separate rate structure.

Do I need to meet the urencriterium to get the MKB-winstvrijstelling?

No — unlike the zelfstandigenaftrek and startersaftrek, the MKB-winstvrijstelling does not itself require the 1,225-hour urencriterium; it applies to profit from an enterprise for income tax purposes more broadly. Confirm your specific situation with your accountant.

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Expenses & deductions6 min read

The MKB-winstvrijstelling explained: 12.7% off your taxable profit

Published 20 July 2026

After the zelfstandigenaftrek (and, for starters, the startersaftrek) has been subtracted from your profit, one more deduction applies before you reach taxable box-1 income: the MKB-winstvrijstelling. It is a percentage-based exemption, and it now carries more weight than it used to — precisely because the other ondernemersaftrek deductions have been shrinking. This is general information, not tax advice — confirm with your accountant or boekhouder.

What the MKB-winstvrijstelling does

The MKB-winstvrijstelling exempts 12.7% of your profit from box-1 tax in 2026 — but not 12.7% of your gross profit. The calculation order matters: first your profit is reduced by the zelfstandigenaftrek (and the startersaftrek if you qualify), and only on what remains after that — the profit after ondernemersaftrek — does the 12.7% exemption apply.

The calculation order

Winst = revenue − business expenses
Profit after ondernemersaftrek = winst − zelfstandigenaftrek (− startersaftrek if applicable)
MKB-winstvrijstelling = 12.7% × profit after ondernemersaftrek
Taxable box-1 income = profit after ondernemersaftrek − MKB-winstvrijstelling

A worked example

Take €50,000 profit and a zelfstandigenaftrek of €1,200 for 2026. Profit after ondernemersaftrek is €48,800. The MKB-winstvrijstelling exempts 12.7% × €48,800 = €6,198, leaving €42,602 as taxable box-1 income — a meaningful reduction, on top of whatever the zelfstandigenaftrek already stripped off.

Why the exemption matters more now

The MKB-winstvrijstelling rate itself has actually fallen too: from 13.31% in 2024 to 12.7% now. On the same €48,800 profit after ondernemersaftrek, a 13.31% exemption would have been €6,496 — €298 more than the 12.7% figure gives in 2026, meaning €298 more taxable income at the same underlying profit purely from the lower percentage.

It scales with your profit, unlike a fixed deduction

Because it is a percentage rather than a fixed euro amount, the MKB-winstvrijstelling automatically grows in euro terms as your profit after ondernemersaftrek grows — a higher-earning ZZP freelancer gets a proportionally larger exemption in absolute terms, without any extra action required. This is one reason it remains valuable even as the zelfstandigenaftrek itself keeps shrinking on its multi-year phase-down path.

Frequently asked

Is the MKB-winstvrijstelling calculated on gross profit or on profit after other deductions?: On profit after ondernemersaftrek — after the zelfstandigenaftrek (and startersaftrek if applicable) have already been subtracted, not on gross revenue-minus-costs profit.
Has the MKB-winstvrijstelling percentage changed recently?: Yes, it fell from 13.31% in 2024 to 12.7% for 2026 — a smaller drop than the zelfstandigenaftrek, but still a reduction that means slightly more taxable income at the same profit.
Does the MKB-winstvrijstelling apply to a BV as well?: No, it is a box-1 exemption specifically for sole traders (and other ondernemers for income tax purposes) — a BV’s profit is taxed through vennootschapsbelasting instead, which has its own separate rate structure.
Do I need to meet the urencriterium to get the MKB-winstvrijstelling?: No — unlike the zelfstandigenaftrek and startersaftrek, the MKB-winstvrijstelling does not itself require the 1,225-hour urencriterium; it applies to profit from an enterprise for income tax purposes more broadly. Confirm your specific situation with your accountant.

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.