Dutch Tax Authority
Running a business in the Netherlands means dealing with clear but sometimes complex tax rules. The Dutch Tax Authorities allow entrepreneurs to deduct certain business expenses from their taxable profit, provided these costs are directly related to the business and meet specific conditions.
This overview provides a comprehensive and up-to-date summary of deductible business expenses for 2026, based on current guidance from the Dutch Tax Authorities. It distinguishes between VAT deductibility and income tax deductibility, as these are assessed under different tax rules and may lead to different outcomes.
Please note that some deductions are fully deductible, others are partially deductible, and certain items are not deductible at all. In addition, specific deductions such as the self-employed deduction or starter deduction require meeting the hours criterion of 1,225 hours per year.
This table is intended as a practical reference for entrepreneurs, including sole proprietors and partnerships. Actual deductibility may depend on individual circumstances, proper documentation, and the nature of the business activities.
If you are unsure whether a specific expense qualifies, or if you want to optimize your tax position while remaining fully compliant, professional advice is recommended.