Costs
Which costs can you deduct?
Everything you reasonably spend for your business. A few kinds of costs are partly deductible, and a few not at all.
In short
As a zzp'er you deduct business costs from your revenue: costs that are reasonably necessary for your business, such as renting business premises, your KvK registration, insurance and business travel by public transport. They are fully deductible, without VAT if you reclaim the VAT as input tax. Of mixed costs, which are partly business and partly private, you only deduct the business part. If you drive for business in a car you own or rent privately (not part of your business), you deduct € 0.25 per kilometre in 2026; fuel, parking and insurance are included in it. Business food, drink and entertainment are partly deductible, what you eat or drink privately not at all: the first € 5,700 is not, or you choose to deduct 80% of those costs. A workspace in your own home is usually not deductible, nor are ordinary clothing and fines. An asset of € 450 or more is not deducted in one go but depreciated over the years you use it.
The essentials
- Business costs
- Fully deductible, without VAT if you reclaim it as input tax. Mixed costs: only the business part.
- Own car
- € 0.25 per business kilometre in 2026 (2025: € 0.23) with a car, motorbike or bicycle you own or rent privately; fuel, insurance, tolls and parking are included. Public transport, taxi and plane: the actual costs.
- Food, drink, entertainment
- The first € 5,700 not deductible, or choose 80% of the costs (2026).
- Not deductible
- Workspace at home (with exceptions), ordinary clothing, personal care, general literature, fines.
- Spreading
- An asset of € 450 or more that lasts for years is depreciated over several years; below that you deduct it at once.
What is deductible? The Dutch tax office's overview (2026)
For entrepreneurs for income tax. Amounts and percentages from the overview of the Belastingdienst, the Dutch tax office; you deduct without VAT, unless you cannot reclaim the VAT.
| Rent of business premises, KvK registration, insurance, stationery | 100% |
|---|---|
| Work clothing, professional literature, briefcases, business calls from a home phone | 100% |
| Business trips by your own car, motorbike or bicycle (not part of your business) | € 0.25 per kilometre |
| Public transport, taxi, plane | 100% of the actual costs, with proof such as your ticket or an OV-chipkaart statement |
| Business lunches, coffee, gifts of food or drink, receptions, conferences | The first € 5,700 not, or 80% of the costs |
| Study costs | Deductible to keep existing professional knowledge up to date; not for acquiring new knowledge |
| Workspace at home | 0%, with exceptions (the Dutch tax office has a tool for it) |
| Home phone subscription, ordinary clothing, personal care, general literature, fines | 0% |
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Business, mixed or private
The Belastingdienst does not judge whether your spending is wise: you are free to decide which costs you make for your business. What counts is the motive. If you make an expense entirely for your business, it is deductible; only if the costs are very high compared with the business interest may the Dutch tax office check whether the ratio is still reasonable.
Mixed costs have a business and a private side. Of those you only deduct the business part. If you receive a reimbursement for costs, for example from a client, you add it to your revenue.
Can you deduct these costs?
- An expense → Is the expense (partly) for your business?
- Is the expense (partly) for your business? — no → Not deductible
- Is the expense (partly) for your business? — yes → Entirely for your business?
- Entirely for your business? — no → Only the business part
- Entirely for your business? — yes → A business asset of €450 or more?
- A business asset of €450 or more? — yes → Depreciate it over the years you use it
- A business asset of €450 or more? — no → Deductible in one go, without the VAT you reclaim
With or without VAT
You pay VAT on most business expenses. If you reclaim it as input tax in your VAT return, you deduct the costs from your profit without VAT: you already get the VAT back another way. If you cannot reclaim the VAT, for example because you use the small business scheme, you deduct the costs including VAT.
Assets of € 450 or more, such as a laptop, a van or tools that last for years, are not deducted in one go: you depreciate them over the years you use them. On top of that, the investment deduction (KIA) may apply to investments; it is explained in the guide to the KIA.
What the software does for you
In booxx you upload purchase invoices and receipts, or forward them to your administration's own e-mail address. The software reads the supplier, the amounts and the VAT and proposes a booking on a cost account; you check and confirm. The VAT on those costs goes into your VAT return as input tax, and the costs without VAT go into your profit and loss account.
Which part of mixed costs is business, whether you choose the threshold or 80%, and whether your home workspace is deductible, you decide yourself; the software books what you enter. It works in English, Dutch, Polish, Hungarian and Romanian, and you can try it for 90 days without a payment method.
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Updated October 2, 2026. General explanation of the Dutch rules, not tax advice — for your own situation, decide together with your accountant or the Dutch Tax Administration.
Frequently asked questions
Which costs can I deduct as a freelancer in the Netherlands?
All business costs: costs reasonably necessary for your business, such as renting business premises, insurance, your KvK registration, professional literature and business travel. Of mixed costs only the business part. Food, drink and entertainment are partly deductible.
How much can I deduct per kilometre in 2026?
€ 0.25 per business kilometre in a car you own or rent privately; in 2025 it was € 0.23. You then do not deduct fuel, parking or insurance separately. If you travel by public transport, taxi or plane, you deduct the actual costs, provided you can prove them.
Can I deduct my workspace at home?
Usually not: the Dutch tax office lists 0%, with exceptions. Whether your workspace is an exception, you can check with the Belastingdienst's tool.
What about business lunches and gifts?
They are partly deductible. In 2026 the first € 5,700 is not deductible and everything above it is. As an entrepreneur for income tax you may instead deduct 80% of these costs.