31 December 2023 Add expertise tag Add service tag Add country tag
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The conditions for the Small Business Profit deduction

The Dutch Income Tax Act provides for a standard deduction of taxable profits for every individual who qualifies as an entrepreneur (conducts a business) in the Netherlands, the so-called small business profit exemption (in Dutch: 'MKB-winstvrijstelling').

In 2023 and 2022 the amount of the deduction equals 14% of profits after the Entrepreneurs Deductions.