The Dutch hours criterion for self-employed professionals

What is the hours criterion in the Netherlands?

The  hours criterion (in Dutch), is a rule set by the Netherlands Tax Administration. Do you work at least 1,225 hours per calendar year on your business? If so, you meet the requirement to claim tax benefits, such as the self-employed person’s allowance and start-up allowance.

To qualify, you must be classified as an entrepreneur for income tax purposes. Are you unsure about this? Do the Tax Administration’s Ondernemerscheck (in Dutch) to find out.

When do you meet the hours criterion?

The following conditions apply to the hours criterion: 

• You must be self-employed for the purposes of income tax
• You must spend at least 1,225 hours per calendar year on your business
• You must spend more time on your business than on other work activities, such as salaried employment.

Are you a new business owner, or have you not been self-employed in any of the past 5 years? If so, you do not need to meet this last condition.

Example

There is no reduced hours criterion for part-time entrepreneurs. So, meeting the hours criterion can be a challenge. Because even for entrepreneurs with a shorter working week, the hours criterion is 1,225 hours. Have you been running a part-time business for more than 5 years? Then it also applies that you must spend more time per calendar year on your business than on other activities, such as salaried employment.

Why is it important to meet the hours criterion?

If you meet the hours criterion, you are eligible for these 4 tax benefits:

• Private business ownership allowance (zelfstandigenaftrek)
  A fixed deduction from your profit. In 2026, you can deduct €1,200 from your profits (was €2,470 in 2025).
• Tax relief for new companies (startersaftrek)
  Are you eligible for the private business ownership allowance? If so, you can also claim the tax relief for new companies 3 times within the first 5 years of starting your business. In 2026, the starters' allowance is €2,123, just as it was in 2025. 

• Working partner's abatement
  If your fiscal partner also works in your business, you may be eligible for working partner's abatement. This allows you to deduct a percentage from your profit, depending on the number of hours worked by your partner. Your tax partner is the person with whom you file your tax return.
• R&D tax credit (WBSO)
  If your business conducts research and design projects, you may be eligible for the R&D tax credit. This allows you to deduct part of the costs for your R&D from your profit.

For specific tax questions, go to the Get a head start with the Belastingdienst website. The chat function also accepts English questions. 

Which hours count towards the hours criterion?

You may count all the hours you spend on your business towards the hours criterion. This includes, for example:

• Hours worked for a client
• Time spent on administration and bookkeeping
• Preparing price quotations
• Business travel time
• Maintaining your website
• Acquiring clients

Which hours do not count towards the hours criterion?

Hours during which you are on call but not actually working do not count. Nor do private time and other activities unrelated to your business.

Example

You run a car repair business and are on call at weekends for breakdowns. If you receive a call and spend two hours carrying out a repair, those two hours count towards the hours criterion. The remaining hours do not count, because although you were on call, you were not actually working.

How do I track my hours?

You may track your hours however you want. That could be an overview in Excel, an app, or your accounting software. For the hours criterion, it is important that you keep a proper record of the hours you have worked.

Check by the Tax Adminstration

The Tax Administration sometimes checks whether you have indeed worked 1,225 hours or more on your business. The Tax Administration may ask for proof. So you must  be able to show that you actually worked the hours declared. This can be done, for example, using your diary, price quotations, invoices, or time sheets.

 The number of hours you spend on your business must match your turnover. The Tax Administration calls this 'plausible'. It is not plausible that you have barely any turnover if you worked 1,225 hours.

Exceptions to the hours criterion

In some situations, different rules apply to the hours criterion. For example, in the case of maternity leave or incapacity for work.

Maternity leave

Have you been on maternity leave? Then you may count the hours from those 16 weeks towards the hours criterion. You then count the average number of hours you normally work per week.

Work disability

A reduced hours criterion applies to entrepreneurs who receive a benefit for work disability. If you receive a Wajong, WIA, WAO, or Ziektewet benefit, the hours criterion is usually 800 hours (in Dutch). Before you start a business, always discuss your plans with the benefits agency, so you know what the effects on your benefit will be.