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Deductions
Which costs are deductible as a self-employed person?
Written by Ilias4 min read
As an entrepreneur you incur costs for your business, and those costs in principle lower your profit. As a result you pay less tax. But the tax authorities don't see every expense as business-related, and some costs are only partly deductible. In this article we list what's fully, partly and not deductible.
What are business costs?
Business costs are expenses you incur for your business. Without your business you wouldn't have these costs. You deduct them excluding VAT, since you reclaim that VAT separately via your VAT return. Always keep your receipts and invoices as evidence.
Which costs are fully deductible?
Many business costs are 100% deductible. Think of office or workspace rent, office supplies such as a laptop, phone or printer, marketing costs such as your website, business travel by public transport, study costs to maintain your professional knowledge, and administration costs such as your bookkeeper and bookkeeping software.
Which costs are only partly deductible?
Some costs also have a personal element and are therefore limitedly deductible. These are mixed costs, such as business dinners, entertainment, conferences and business gifts. For these a threshold of 5,700 euros applies in 2026, or you deduct 80% (73.5% for a BV).
Which costs are not deductible?
The tax authorities don't see some expenses as business-related. Examples are personal grooming such as the hairdresser, general clothing that isn't workwear (only a uniform or clothing with a company logo of at least 70 cm2 counts), and fines. You may not deduct these costs from your profit.
Why is good documentation important?
The biggest mistake is lumping all costs together without explanation. Keep your receipts and invoices, and for borderline cases note the business purpose. The tax authorities pay extra attention to business costs in 2026, so tidy bookkeeping prevents corrections and additional assessments.
This article provides general information based on the rules known for 2026 and does not replace personal tax advice. For your specific situation, we're happy to take a look with you.
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