10 Tax Tips Every Dutch ZZP’er Should Know (and Actually Use)
Let’s face it: as a ZZP’er, you want high revenue but low income tax. Sadly, the tax office doesn’t quite see it that way. But don’t worry—there are clever, legal ways to reduce your tax bill without getting on the Belastingdienst’s naughty list.
Here are 10 golden tax tips from your friendly neighborhood ZZP-boekhouder (that’s us 👋). We’ve been helping solo entrepreneurs like you for over 20 years—and we actually like this stuff.
1. Accelerated Depreciation – because time is money
Just started your business? Bought some equipment that cost over €450 (excluding VAT)? Congrats, you can probably use the willekeurige afschrijving (random depreciation) rule to your advantage.
Instead of depreciating that laptop or espresso machine evenly over five years, you can speed things up and take more of the cost now—reducing your income tax. You just need to have worked at least 1,225 hours for your business this year. That’s about 3.5 hours a day. Not bad, right?
2. Small Business Investment Deduction (KIA) – don’t leave free money on the table
If you invest more than €2,801 (excluding VAT) in one year on items like a bike, a PC, or a printer—each costing at least €450—you can deduct up to 28% of the total from your profit thanks to the kleinschaligheidsinvesteringsaftrek.
But! If you sell that item within five years, the tax office wants a little piece back (called a desinvesteringsbijtelling). So maybe hold on to that fancy e-bike a little longer.
3. Buy a pension and shrink your tax bill
Didn’t build up a pension in your corporate days—or as a freelancer? Join the club. But you can plug that gap by investing in a personal pension (lijfrente), which is deductible from your income tax.
Say you’ve got €38,000 in pension ‘space’? That means you can invest that amount and reduce your taxable income by the same figure. You pay less tax now, and only get taxed later when the pension pays out—likely at a lower rate. Future-you will thank you.
4. Carry forward past losses – the ghost of tax years past
Had a rough year or two in the past? If you're now turning a solid profit, you can use those past losses to reduce your current tax bill. It's called verrekenen van verliezen, and it’s basically tax time-travel.
5. Get your partner involved—and rewarded
If your partner helps out in your business—whether it’s bookkeeping, packing orders, or Instagramming your genius—you might qualify for the meewerkaftrek (cooperation deduction).
They’ll need to work over 525 hours a year, and you can deduct 1.25% to 4% of your profit. Alternatively, you can pay them a wage (starting at €5,000) and deduct it as a business expense. This only works well if your partner is in a lower tax bracket or doesn’t have another job.
6. Business bikes are beautiful (especially electric ones)
Want to buy a bicycle for your business? If it costs less than €450 (ex. VAT), it goes straight into your expenses. Over €450? Then it’s an investment—eligible for depreciation and possibly KIA and even MIA (that’s the environmental investment deduction) if it’s an electric bike over €2,801.
So yes—your bike can save the planet and your tax bill.
7. Workwear: it’s not fashion, it’s finance
Want to deduct your clothing expenses? Then you’ll need to wear your brand—literally. The logo must be at least 70 cm² and visibly printed on your clothes.
Regular jeans, sneakers, or hoodies don’t count (even if they make you look like a CEO). But uniforms, branded polos, or safety gear? Go ahead and claim it.
8. Client drinks & business lunches – half for the taxman
Wine and dine your clients all you want, but the tax office will only let you deduct 80% of that €100 lunch bill. The other 20%? That’s on you.
Still, a well-fed client is a happy client. And a happy client pays invoices on time. Win-win 👍
9. Mobile phones – yes, but not your whole phone bill
If you use your mobile for business and personal calls, you can deduct a fair chunk—but not 100%. Expect a small correction for personal use.
Also, if you're working from home, your regular internet and phone bills generally aren’t deductible—unless they’re solely for business. Sorry.
10. Moving costs – partially deductible (yes, really!)
If you’re moving house and taking your business with you, some of those moving expenses might be deductible—if you ask the moving company for a separate invoice for the business part (gear, stock, office furniture, etc.).
No invoice split = no deduction. So yes, this one’s about receipts too.
Need help sorting it all out?
Tax tips are great, but if you’d rather spend your time doing your business than deciphering the tax code, we’ve got your back.
We’re ZZP Boekhouder: 20+ years of experience, no-nonsense advice, and reachable 7 days a week. We love numbers so you don’t have to.
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