Tax season is upon us again. Many entrepreneurs and individuals are unsure which deductions they can claim or which deadlines they need to respect. In this article, we outline the most important tips so you can prepare effectively.
Key Deadlines for 2026
The Dutch Tax Authority (Belastingdienst) has fixed submission deadlines that must not be missed. For the income tax return over 2025, the deadline is 1 May 2026. If an extension has been requested through your tax adviser, this deadline can be extended to 1 September 2026.
For entrepreneurs filing VAT returns, quarterly deadlines apply. We recommend adding these dates to your calendar to avoid penalties. Late submission results in a default penalty of at least €68.
Deductions You Should Not Miss
There are several deductions frequently overlooked by entrepreneurs and individuals. The most common are:
- Self-employment deduction (Zelfstandigenaftrek): For freelancers who work more than 1,225 hours per year in their business, the self-employment deduction in 2026 amounts to €3,750.
- SME profit exemption (Mkb-winstvrijstelling): A deduction of 13.31% on profit after the entrepreneur's deductions. This significantly reduces your taxable profit.
- Small-scale investment deduction (KIA): Did you invest in business assets in 2025? You may qualify for the Kleinschaligheidsinvesteringsaftrek.
- Study costs: Costs for courses and training directly related to your current work are deductible.
Common Mistakes When Filing
The most common mistake we see among our clients is forgetting business expenses. Think of subscriptions to professional literature, membership fees for professional associations, and entertainment costs. All of these are deductible, provided you keep the receipts.
Another common mistake is failing to report income from side activities. The Tax Authority increasingly receives data from third parties and can quickly detect discrepancies. It is always better to report everything fully.
Advance Assessment and Prepayment
If you regularly have to pay additional tax at year-end, it is worth requesting a provisional assessment. This way you pay a small amount throughout the year rather than a large sum afterwards — and you avoid paying interest on the balance due.
Need Help?
At Fiscaal Correct, we are ready to handle your tax return. We stay up to date with current legislation and ensure you take advantage of all the deductions you are entitled to. Contact us for a no-obligation consultation.