The self employed deduction (zelfstandigenaftrek)

The self-employed deduction for tax payers younger than State pensionable age (in Dutch: 'AOW-leeftijd') amounts to
€ 5,030. For qualifying start-ups this amount can for the first three years be increased with € 2,123. All amounts for 2023.

The self-employed deduction for taxpayers who reached the state pensionable age at the beginning the year amounts to 50% of the aforementioned amounts.

The self-employed deduction can never be higher than the profit, so it cannot result in a loss or increase of an existing loss. This does not apply to start-ups. The non-deducted self-employed deduction of a certain year can under certain conditions be carried forward for a period of 9 years.