Mkb-winstvrijstelling: the relief that needs no hours test
12,7% of profit after ondernemersaftrek in 2026, applied automatically for IB entrepreneurs.
After the ondernemersaftrek lines, another relief usually appears whether or not you cleared the hours gate: . For most eenmanszaak freelancers it is simply there on the return. You do not file a separate application for it.
Unlike the zelfstandigenaftrek, it does not need the . That is why it still shows up on Kwartaal's income-tax waterfall when hours are still short.
In tax year 2026 the mkb-winstvrijstelling is 12,7% of profit after ondernemersaftrek. The cash benefit of that relief is also rate-limited in 2026: the Belastingdienst calculates the advantage at a capped tariff (37,56%), so the euro saving is smaller than a naive full-bracket reading suggests.
Applied after ondernemersaftrek
Order matters. First come the ondernemersaftrek items (zelfstandigenaftrek, startersaftrek when you qualify, and the rest). Then the mkb-winstvrijstelling takes its percentage of what is left. That is the line Kwartaal shows in the studio waterfall after those deductions.
Take a concrete year: after ondernemersaftrek you have €40.000 of profit left. At 12,7%, the mkb-winstvrijstelling is about €5.080 off that base before brackets and other steps. Your own figure will differ; the point is the placement in the stack.
It also shrinks a loss
If the year is a loss, the same percentage shrinks the fiscal loss. That can feel unfriendly when you expected a larger carry-forward, and it is still how the rule works. Pair that with the 2026 rate limit on the benefit, and the honest framing is: automatic, useful in a profit year, not a free lunch in every scenario.