As a self-employed person, you pay tax on your profits. But you are also entitled to tax benefits that reduce your taxable profit or make your tax planning smarter. Many schemes will remain in place in 2026, but the impact will shift. Some deductions are being further reduced, making it more important to know where your profit is really made: with entrepreneur deductions, investment deductions, business costs and smart timing.
In this article I list the most important tax benefits for self-employed people in 2026. Not only what is changing, but especially what you still (or now) need to use.
1. Entrepreneur’s deduction in 2026: still relevant, but less “automatic benefit”
The entrepreneur’s deduction consists of several deductions that reduce your taxable profit. This can immediately result in less income tax. Consider the starter’s deduction, self-employed deduction and any cooperation deduction. Many of these items have one important condition: the hour criterion (1,225 hours).
Important: even if you are an entrepreneur, this does not always mean that you can automatically apply all entrepreneurial deductions. The conditions must be correct and you must process this correctly in your tax return.
2. Self-employed deduction will decrease in 2026: what does this mean for you?
The self-employed person’s deduction has been phased out for years. In 2026, this deduction will still be € 1,200. That is a lot lower than entrepreneurs often have in mind.
What you should remember about this: the self-employed deduction is still an advantage, but it is no longer the big tax saver. This makes it more important to actively utilize other benefits (such as investment deductions and business expenses) and not just rely on “the standard deductions”.
3. Starter deduction: especially now extra interesting for starting self-employed people
The starter’s deduction remains one of the best-known tax benefits for starting self-employed people. You may apply this deduction a maximum of three times in the first five years of your entrepreneurship, provided you meet the conditions (including the hours criterion).
This advantage can be especially interesting if your profits increase in your first years. Many starters do not make optimal use of the starter’s deduction, for example because they are not clear on exactly when they are entitled to it or how it is applied in the tax return.
4. SME profit exemption: the structural advantage that almost everyone has
By SME profit exemption is a tax benefit that applies to every entrepreneur in income tax. In 2026, this exemption will be 12.70% of your profit after you have applied the business deductions.
What makes this benefit so powerful: you do not have to meet the hour criterion and you do not have to apply for anything. The exemption is automatically processed in your tax return. This makes it a structural “free-rider” that reduces your tax burden, even if you do business part-time.
5. Investing in 2026: investment deductions can yield more than you think
Do you invest in business assets? Then you may be able to take advantage of investment deduction in 2026. This is an additional deduction on top of the regular depreciation. For self-employed people, this is often an underestimated area, while it can actually provide great benefits in years of growth or professionalization.
Consider, for example, investments in laptops, equipment, business inventory or machines. Depending on your total investments in a year, the small-scale investment deduction (KIA) may apply.
6. Sustainable investments: MIA, VAMIL and EIA (with an important deadline)
Are you investing in environmentally friendly or energy-efficient assets? Then schemes such as the environmental investment deduction (MIA), the arbitrary depreciation of environmental investments (VAMIL) and the energy investment deduction (EIA) come into the picture.
These types of benefits can be significant, but this is also where things often go wrong, because you not only have to include them in your tax return, but also have to take action on time. With these schemes you usually have to report the investment to RVO in a timely manner. Reporting too late often means: no benefit.
An additional point of attention: some schemes cannot be combined. This makes it smart to determine in advance which route will yield the most return on your investment.
7. Depreciation and random depreciation: manage on timing
If you buy an asset that lasts longer than a year and falls above the investment threshold, you must invest and depreciate it. Depreciation reduces your profit and therefore your tax during the years of use.
In some situations you may write off arbitrarily, for example as a starting entrepreneur or for certain environmental assets (VAMIL). This mainly provides a liquidity advantage: you pay less tax sooner, which gives you more room to invest or build up a buffer.
8. Business Expenses: The Most Underrated Tax Benefit
Business costs reduce your profit and therefore your income tax. This sounds simple, but in practice many self-employed people leave money behind here. Not because they do not incur costs, but because they forget costs, classify them incorrectly or do not dare to enter them even though it is business-related.
In addition, there are costs that are deductible to a limited extent or for which special rules apply. Consider representation costs and certain mixed costs. Without an overview, there is a good chance that you will either deduct too little or enter costs that will be corrected during an audit.
In short, what will change in 2026?
The most important shift in 2026: tax benefit is less an “automatic self-employed benefit” and more a matter of choices. Because the self-employed deduction has been further reduced, it is becoming more important to take advantage of investment deductions, depreciation, business costs and the smart application of existing schemes.
Do you want to be sure that you do not miss any tax benefits?
In the ebook Tax benefits for self-employed people All tax benefits are clearly listed, including amounts, conditions and examples. Not only what exists, but especially how you can actually claim it and what you must do not to miss out on the benefit.
View the e-book here: Tax benefits for self-employed people
Disclaimer: This article has been carefully compiled based on the available information. As an entrepreneur, you remain responsible for correct, timely and complete declarations.
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