The Dutch hours criterion (1225 hours) for self-employed: rules, tax benefits and examples for 2026

Bijgewerkt op 08-06-2026
Leestijd: 2 min

If you are self-employed in the Netherlands, meeting the Dutch hours criterion can significantly reduce your tax bill. Entrepreneurs who spend at least 1225 hours per calendar year on their business may qualify for valuable tax deductions such as the self-employed deduction and the starter's deduction. For many freelancers, sole proprietors and small business owners, these tax benefits can save thousands of euros each year. However, not every hour automatically counts towards the requirement, and the Dutch Tax Administration (Belastingdienst) may ask you to prove the hours you have worked.

In this guide, we explain how the 1225-hour criterion works, which activities count, how to track your hours correctly, and which tax advantages are available in 2026 and beyond.

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What is the Dutch hours criterion?

The Dutch hours criterion, known as the ‘urencriterium’ in Dutch, is a requirement set by the Belastingdienst for certain tax benefits available to self-employed professionals. To meet the hours criterion, you must spend at least 1225 hours per calendar year on activities related to your business. The requirement applies regardless of when you start your business. Whether you start in January or July, the threshold remains 1225 hours for that calendar year.

The hours criterion is primarily relevant for business owners who pay income tax, such as:

  • Sole proprietors (eenmanszaak)

  • Freelancers and self-employed professionals (Zzp'ers)

  • Partners in a general partnership (VOF)

  • Partners in a professional partnership (maatschap)

dutch hours criterion for self-employed professionals

Why is the 1225-hour rule important for (small) business owners?

Meeting the hours criterion gives eligible entrepreneurs access to valuable tax deductions that reduce taxable profit. As a result, you pay less income tax and can retain more of your earnings. For many entrepreneurs, the hours criterion is one of the most important conditions for obtaining tax benefits from the Dutch government. We'll discuss some of those tax reductions below.

Self-employed deduction (zelfstandigenaftrek)

Meeting the Dutch hours criterion is one of the key requirements for claiming the self-employed deduction. The self-employed deduction is a fixed amount that may be deducted from your profit before income tax is calculated. In 2026, the self-employed deduction is €1200. If you meet the hours criterion and satisfy the other requirements, this deduction lowers your taxable income and therefore reduces the amount of tax you pay.

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the Dutch government is gradually reducing the self-employed deduction. From 1 January 2027, the deduction will decrease to €900. This reduction is part of a broader policy aimed at narrowing the tax differences between employees and self-employed workers.

Starter's deduction (startersaftrek)

Entrepreneurs who qualify for the self-employed deduction may also be eligible for the starter's deduction. In 2026, the starter's deduction remains €2123. This additional deduction can generally be claimed up to three times during the first five years of entrepreneurship, provided the conditions are met.

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the starter's deduction will be abolished completely from 1 January 2027. This means that 2026 is the final year in which eligible business owners can benefit from this tax advantage.

Working partner's allowance (meewerkaftrek)

If your fiscal partner works in your business without receiving a market-based salary, you may qualify for the working partner's allowance. The amount depends on the number of hours your partner contributes to the business.

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the working partner’s allowance in income tax will be reduced by 75% as of 1 January 2027. While the deduction can still amount to up to 4% of your profit in 2026, only one quarter of that remains in 2027. The scheme will be completely abolished in 2030.

Which hours count towards the hours criterion?

A common misconception is that only billable client work counts. In reality, many business-related activities qualify.

Direct business activities

Examples include:

  • Performing client work

  • Delivering services

  • Producing products

  • Consulting clients

  • Project work

  • Attending client meetings

Indirect business activities

Many non-billable activities also count, including:

  • Bookkeeping and administration

  • Sending invoices

  • Preparing quotations

  • Marketing activities

  • Social media management

  • Website maintenance

  • Networking events

  • Business planning

  • Supplier meetings

  • Professional development

  • Industry research

Hours spent starting a business

Preparation time before launching your business may also count. Examples include:

  • Market research

  • Creating a business plan

  • Building a website

  • Preparing marketing materials

  • Registering the business

How many hours per week is 1225 hours?

The 1225-hour requirement is calculated annually. To put this into perspective:

Weekly average Annual hours
24 hours 1248 hours
25 hours 1300 hours
30 hours 1560 hours
32 hours 1664
40 hours 2080 hours

In practice, a business owner who works approximately 24 hours per week throughout the year will usually meet the hours criterion. The exact distribution of hours does not matter. Some entrepreneurs work more during busy periods and fewer hours during quieter months.

How should you track your business hours?

The Belastingdienst does not prescribe a specific system. You may use:

  • Excel spreadsheets

  • Time-tracking apps

  • Accounting software

  • Project management systems

  • Manual logs

The most important requirement is that your records are credible and consistent. A good time registration typically includes:

  • Date

  • Activity performed

  • Client or project

  • Start and end times

  • Total hours worked

How does the Belastingdienst verify the hours criterion?

The Dutch Tax Administration may request evidence supporting your claimed hours. Useful supporting documents include:

  • Timesheets

  • Calendars

  • Diaries

  • Email correspondence

  • Invoices

  • Meeting records

  • Project documentation

  • CRM records

The number of hours claimed should be realistic in relation to your business activities and turnover. For example, claiming 1500 business hours while generating almost no business activity may raise questions. However, start-up businesses often spend substantial time on marketing, networking and business development before generating significant revenue.

What happens if you do not meet the hours criterion?

If you do not reach 1225 hours during the calendar year, you generally cannot claim:

  • Self-employed deduction

  • Starter's deduction

  • Working partner's allowance (where applicable)

This can result in a higher taxable income and a larger tax bill.

The SME profit exemption still applies

Entrepreneurs who qualify as income tax entrepreneurs may still benefit from the Dutch SME profit exemption (MKB-winstvrijstelling). Unlike the self-employed deduction and starter's deduction, the SME profit exemption does not require compliance with the hours criterion. This means you may still receive a tax advantage even if you fall short of the 1225-hour threshold.

The hours criterion for part-time entrepreneurs

There is no reduced threshold for entrepreneurs who run a business part-time. Whether you work full-time or part-time, the requirement remains 1225 hours per year. This means that entrepreneurs who also have a salaried job often need to carefully monitor their hours to determine whether they qualify.

Maternity leave and the hours criterion

Special rules apply during maternity leave. Entrepreneurs may count the hours from their maternity leave period based on the average number of hours they normally work in their business. This prevents maternity leave from automatically causing entrepreneurs to lose access to important tax deductions.

Reduced hours criterion for entrepreneurs with a disability

Entrepreneurs receiving certain disability-related benefits may qualify for a reduced hours criterion. In many situations, the threshold is reduced to 800 hours per year. Specific rules apply, and entrepreneurs should seek professional advice to determine eligibility.

FAQ

Is 1,225 hours calculated per calendar year?

Yes. The requirement applies from 1 January through 31 December.

Do administration hours count?

Yes. Bookkeeping, invoicing and other administrative tasks count towards the hours criterion.

Do marketing activities count?

Yes. Activities such as networking, social media management and customer acquisition

count as business hours.

Can I qualify if I started my business halfway through the year?

Yes, but you must still reach 1225 hours before the end of that calendar year.

Do I need special software to track my hours?

No. Any reliable and consistent registration system is generally acceptable.

What is the minimum number of hours per week needed?

On average, approximately 24 hours per week throughout the year is sufficient to exceed the 1225-hour threshold.

Does the hours criterion apply to a VOF?

Yes. Each partner in a VOF must independently satisfy the hours criterion. One partner may qualify for tax benefits while another partner does not. The assessment is made separately for each entrepreneur.

Does the hours criterion apply to a maatschap?

Yes.Partners in a maatschap are generally assessed individually. Each partner must independently demonstrate compliance with the hours criterion to claim applicable tax deductions.

Does the hours criterion apply to a Dutch BV?

No. Directors and shareholders of a Dutch private limited company (BV) are generally not eligible for the self-employed deduction or the starter's deduction. As a result, the hours criterion is usually not relevant for these specific tax benefits within a BV structure.

Get support with your bookkeeping and tax requirements

The Dutch hours criterion remains one of the most important requirements for self-employed entrepreneurs seeking tax advantages. In 2026, meeting the 1225-hour threshold may still provide access to both the self-employed deduction of €1200 and the starter's deduction of €2123. However, (small) business owners should be aware that the starter's deduction will disappear entirely from 1 January 2027, while the self-employed deduction will be further reduced to €900.

Maintaining a clear and accurate record of your business activities can help ensure that you can demonstrate compliance if the Belastingdienst requests evidence. For many entrepreneurs, keeping track of hours throughout the year is a simple step that can lead to substantial tax savings.

Need help with your Dutch business taxes? If you submit your request using the form below, we’ll get back to you within one business day.

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