Why is the zelfstandigenaftrek falling?

The deduction follows a multi-year phase-down path that was already set before 2026 — the amount keeps falling each year, down to a planned €900 in 2027.

Does the urencriterium change too?

No, the urencriterium of 1,225 hours a year remains the condition for the zelfstandigenaftrek — only the deductible amount itself is falling.

Does the MKB-winstvrijstelling stay the same?

Yes, it remains at 12.7% of profit after the zelfstandigenaftrek and is unchanged for 2026 — only the zelfstandigenaftrek itself is falling.

Does this make switching to a BV more worthwhile sooner?

The falling zelfstandigenaftrek is one factor that gradually shifts the crossover point between a sole trader and a BV, but it still depends on your full profit and income picture. Run your own numbers with your accountant.

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Compliance5 min read

The zelfstandigenaftrek phase-down: €1,200 in 2026, €900 in 2027

Published 20 July 2026

As a ZZP freelancer you keep hearing it: the zelfstandigenaftrek is getting smaller. That is true — and the phase-down hits your profit directly. This article lays out the figures: where the deduction stands now, where it is heading, what the urencriterium requires, and what it actually costs you on your tax bill. This is general information, not tax advice — confirm with your accountant or boekhouder.

The phase-down in numbers

2025: €2,470
2026: €1,200
2027: €900 (planned)

The zelfstandigenaftrek has been on a downward path for several years, and that continues: from €2,470 in 2025 to €1,200 in 2026, with a further drop to €900 planned for 2027. That is a fall of more than half in two years.

The urencriterium remains the condition

To qualify for the zelfstandigenaftrek — however small it gets — you still need to meet the urencriterium: at least 1,225 hours a year worked in your business. That condition itself has not changed — only the amount you can deduct once you meet it.

What the decline actually costs you

Take a profit of €50,000. In 2025, with a zelfstandigenaftrek of €2,470, profit after deduction was €47,530; after the 12.7% MKB-winstvrijstelling, €41,494 remained taxable. In 2026, with a deduction of just €1,200, profit after deduction is €48,800, and after the MKB-winstvrijstelling, €42,602 is taxable. That is €1,108 more taxable income at exactly the same profit — at a marginal rate of 37.56%, that adds roughly €416 of extra tax, purely from the smaller deduction.

What this means for your take-home over time

With the further drop to €900 planned for 2027, the trend continues: the zelfstandigenaftrek carries less and less weight in your tax calculation, while the 12.7% MKB-winstvrijstelling stays unchanged and so becomes relatively more important as a deduction. For ZZP freelancers weighing a switch to a BV, this is one of the factors that shifts the crossover point year by year — see also our comparison between ZZP and BV.

Frequently asked

Why is the zelfstandigenaftrek falling?: The deduction follows a multi-year phase-down path that was already set before 2026 — the amount keeps falling each year, down to a planned €900 in 2027.
Does the urencriterium change too?: No, the urencriterium of 1,225 hours a year remains the condition for the zelfstandigenaftrek — only the deductible amount itself is falling.
Does the MKB-winstvrijstelling stay the same?: Yes, it remains at 12.7% of profit after the zelfstandigenaftrek and is unchanged for 2026 — only the zelfstandigenaftrek itself is falling.
Does this make switching to a BV more worthwhile sooner?: The falling zelfstandigenaftrek is one factor that gradually shifts the crossover point between a sole trader and a BV, but it still depends on your full profit and income picture. Run your own numbers 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.