Self-employed hours criterion in 2025: Everything you need to know

The hours criterion is an important rule for self-employed entrepreneurs in the Netherlands. Meeting this standard can yield significant tax benefits, such as the self-employment deduction. In this article, you will read everything about the hours criterion in 2025 : the conditions, tax benefits, and how best to keep track of your hours.

What is the hours criterion and why is it important?

The hours criterion is a rule of the Tax and Customs Administration that determines the minimum number of hours you must work as an entrepreneur to qualify for certain tax benefits, such as the self-employment deduction. In 2025, as in previous years, a minimum of 1.225 hours per calendar year applies.

2025 Hours Criterion: How many hours do you have to work?

• You must at least 1.225 hours per year spend on your business.
• This amounts to an average approximately 24 hours per week.
• Not only billable hours count, but also indirect hours such as acquisition, administration, and training.

Tax benefits under the hours criterion

If you meet the hours criterion, you qualify for tax benefits:

• Self-employed persons deduction: An amount that you may deduct from your profit, resulting in you paying less tax.
• Starter deduction: Additional deduction for start-up entrepreneurs, on top of the self-employment deduction.
• SME profit exemption: A percentage of your profit that is exempt from tax.

How do you calculate your worked hours as a self-employed professional?

It is essential to keep accurate records of your hours. This can be done using Excel, accounting software, or specialized apps. Pay attention to the following points:

• Record your hours daily or weekly to prevent errors.
• Note what you did for each activity, for example: “Draft quotation for client X – 1,5 hours”.
• Use a tool like Werkbriefje.app, Toggl or MoneyMonk to automatically track hours.

What if you do not meet the hours criterion?

If you work less than 1.225 hours, you cannot make use of the self-employment deduction and the start-up deduction. Possible alternatives:

• Small-scale investment deduction (KIA): If you invest in business assets.
• SME profit exemption: This continues to apply, even without the hours criterion.

Hours criterion for part-time self-employed professionals

Do you work as an employee alongside your business? Then you still need to reach your 1.225 hours. So, if you work 32 hours per week, you will have to complete the remaining hours during your available free time.

Tax and Customs Administration and time audits: How do you prove your hours?

The Tax and Customs Administration may request proof of your time registration . Good evidence includes:

• Invoices and quotations.
• Email correspondence with customers.
• Calendar appointments and mileage log.

Changes in 2025: What changes to the hours criterion?

For the time being, the 1.225 hours and the tax benefits will remain the same in 2025. However, there are rumors about a possible revision of the self-employment deduction and the introduction of new tax measures. Keep an eye on the Tax and Customs Administration website for updates.

Tips to efficiently clock your hours

• Create a weekly schedule and set monthly goals.
• Automate tasks to work more efficiently.
• Use a time tracking app to keep track of your time properly.

Frequently asked questions about the hours criterion in 2025

1. What happens if I do not meet the hours criterion in 2025?

You miss out on important tax benefits, such as the self-employment deduction.

2. Can study costs count towards the hours criterion?

Yes, provided the study is directly relevant to your business.

3. Do travel times to clients also count?

Yes, business travel time (for example to clients or networking events) counts.

4. How strictly does the Tax and Customs Administration monitor the hours criterion?

In principle, the Tax and Customs Administration only conducts checks in cases of doubt or an audit. Good record-keeping prevents problems.

5. Is the hour criterion different for starting self-employed professionals?

No, but first-time buyers can make additional use of the start-up deduction.