Expat tax guide · glossary
urencriterium
hours criterion
urencriterium is the 1.225-hour test for Dutch freelancers. Spend at least that many hours on your business in a calendar year and you can claim the zelfstandigenaftrek and startersaftrek. Hours do not carry over to the next year if you miss the bar.
How it works in practice
Maya logs client work, admin, and travel toward 1.225 hours. Time in Kwartaal counting receipts and closing a quarter counts too. If she finishes the year under 1.225, the zelfstandigenaftrek disappears for that year.
Figures: tax year 2026
In a sentence
Kwartaal explains wherever it appears, so you never have to guess. Click it to see the same explanation, right where you're working.
Frequently asked questions
- What counts towards the 1,225 hours?
- Client work, administrative tasks, travel for work, and time spent on your business, including time spent on apps like Kwartaal. Keep a log; the Belastingdienst may ask for it.
- What happens if I do not reach 1,225 hours?
- You lose the zelfstandigenaftrek and startersaftrek for that year. Your income tax bill will be higher. The hours do not carry over to the next year.
Kwartaal explains this in your own numbers.
First quarter free.