Can I combine the startersaftrek with the zelfstandigenaftrek?

Yes, the startersaftrek is claimed on top of the zelfstandigenaftrek, not instead of it — in 2026 that is €1,200 plus €2,123, combined €3,323, in a year you qualify for both.

How many times can I claim the startersaftrek?

A maximum of three times within your first five years as an entrepreneur — you do not have to claim it every year, but you cannot exceed three claims in that five-year window.

Does the startersaftrek require the same urencriterium as the zelfstandigenaftrek?

Yes, the same 1,225-hour urencriterium applies — there is no separate, reduced hours requirement for starters.

Is the startersaftrek still available after 2026?

It is currently scheduled to be abolished from 2027 — plan your use of it within your five-year, three-claim window with that deadline in mind, and confirm the latest status with your accountant.

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Compliance6 min read

Startersaftrek conditions: €2,123, up to 3 times in 5 years, gone from 2027

Published 20 July 2026

Starting a business comes with lower profit and higher uncertainty — the startersaftrek is the extra deduction the tax system offers to offset that, on top of the zelfstandigenaftrek every sole trader can claim. It is worth understanding both the amount and the limits, because the startersaftrek is not available indefinitely and is currently scheduled to disappear entirely from 2027. This is general information, not tax advice — confirm with your accountant or boekhouder.

The startersaftrek at a glance

Amount: €2,123
Maximum: 3 times within your first 5 years as an entrepreneur
Requires: the urencriterium of 1,225 hours a year
Scheduled to be abolished in 2027

The startersaftrek is an addition to the zelfstandigenaftrek, not a replacement for it — you claim both in the years you qualify. For 2026 that means €1,200 from the zelfstandigenaftrek plus €2,123 from the startersaftrek, a combined €3,323 taken off your profit before the MKB-winstvrijstelling is applied.

The urencriterium applies here too

Just like the zelfstandigenaftrek, the startersaftrek requires you to meet the urencriterium: at least 1,225 hours a year spent on your business. There is no separate, lower hours requirement for starters — the same threshold applies.

A worked example

Take €40,000 profit in a year you claim both deductions. Profit after ondernemersaftrek is €40,000 − €1,200 (zelfstandigenaftrek) − €2,123 (startersaftrek) = €36,677. The MKB-winstvrijstelling then exempts 12.7% × €36,677 ≈ €4,658, leaving €32,019 as taxable box-1 income — noticeably lower than it would be without the startersaftrek on top.

Why the deadline matters for planning

Because the startersaftrek is due to disappear in 2027, a business that started recently should think about which years within its five-year and three-claim window make the most sense to use it — typically years with meaningful profit, since the deduction only has value against taxable profit in the first place. Combine that with the fact that the zelfstandigenaftrek itself is also falling each year, and the earlier years of a new business currently offer more combined ondernemersaftrek than the later ones will.

Frequently asked

Can I combine the startersaftrek with the zelfstandigenaftrek?: Yes, the startersaftrek is claimed on top of the zelfstandigenaftrek, not instead of it — in 2026 that is €1,200 plus €2,123, combined €3,323, in a year you qualify for both.
How many times can I claim the startersaftrek?: A maximum of three times within your first five years as an entrepreneur — you do not have to claim it every year, but you cannot exceed three claims in that five-year window.
Does the startersaftrek require the same urencriterium as the zelfstandigenaftrek?: Yes, the same 1,225-hour urencriterium applies — there is no separate, reduced hours requirement for starters.
Is the startersaftrek still available after 2026?: It is currently scheduled to be abolished from 2027 — plan your use of it within your five-year, three-claim window with that deadline in mind, and confirm the latest status 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.