Running a business as a ZZP’er (zelfstandige zonder personeel) or freelancer in the Netherlands comes with its own unique set of challenges—but it also comes with great opportunities to maximize your tax savings! 

Knowing which business expenses you can deduct is a game-changer when it comes to reducing your taxable income and keeping more of your hard-earned euros.

In this guide, we’ll walk you through the essential rules for deductible expenses, explore common costs you can claim, and share tips to ensure you’re staying compliant with Dutch tax regulations.

Defining deductible expenses for ZZP’ers

Let’s start with the basics. Deductible expenses are costs directly related to running your ZZP business. Think of them as the expenses you need to keep your business up and running.

When you deduct these expenses, they’re subtracted from your total revenue to calculate your taxable income. This directly impacts how much income tax and VAT (if applicable) you owe.

Deductible expenses need to check these three boxes:

• Directly related: The expense must have a clear connection to your business activities.
  
  
• Reasonable and justifiable: It has to make sense for your type of work (no claiming that yacht as an “office expense” unless your business is luxury yacht rentals).
  
  
• Properly documented: Always keep receipts, invoices, and contracts. The tax office doesn’t take your word for it—they want proof!

8 examples of deductible expenses for ZZP’ers in the Netherlands

These are some of the most common categories of expenses you can deduct as a ZZP’er in the Netherlands. If you’re not claiming these already, you might be leaving money on the table!

The list is not exhaustive, and we encourage you to dig for every available deduction possible.

1. Office and Workspace Costs

Whether you work from home or rent an office space, some of those costs can be deducted:

• Rent or mortgage interest (proportional to the space used for your business).
• Utilities like electricity, water and heating.
• Maintenance or repairs specific to your workspace.

If you rent an office, you can deduct the full rental costs, as long as it’s strictly for business purposes.

💡 Pro tip: To claim home office expenses, the space must be clearly designated as a business area (no shared dining tables, sorry!).

2. Equipment and Supplies

Tools and materials that help you get the job done are fully deductible, such as:

• Laptops, computers and printers.
• Office furniture like ergonomic chairs and desks.
• Software, subscriptions, and even your trusty supply of notebooks and pens.

3. Travel Expenses

Do you travel for business? Here’s what you can claim:

• Public transport fares.
• Driving your private car for work? You can claim €0.23 per kilometer (in 2025).
• If you have a company car, business-related parking fees and tolls are deductible.

💡 Note: Daily commutes between home and work usually don’t count. The trip has to serve a business purpose!

4. Professional Development

Upskilling yourself is a win-win—it grows your business and lowers your tax bill. Deductible expenses include:

• Courses, workshops and certifications relevant to your business.
• Industry-related books, e-books and online subscriptions.

5. Marketing and Advertising

Promoting your business is essential, and the costs are fully deductible. This includes:

• Website design, hosting and maintenance fees.
• Social media ads, Google Ads and other online marketing.
• Business cards, flyers and promotional swag.

6. Insurance

Certain types of insurance are vital for your business and deductible, such as:

• Professional liability insurance.
• Business interruption insurance.
• Disability insurance (AOV), although only partially deductible.

7. Meals and Entertainment

Here’s where things get a little tricky. You can deduct 80% of client lunches, dinners or business-related entertainment expenses—but they must be directly tied to your work. And don’t forget, VAT on these costs is not deductible.

8. Memberships and Subscriptions

Staying connected to your industry? Membership fees for professional organizations and subscriptions to trade publications are fully deductible.

So, what’s not deductible in the Netherlands?

Not everything you spend is fair game for deductions. Here are some common no-go zones:

• Personal expenses unrelated to your business.
• Fines and penalties.
• Clothing, unless it's protective gear or a uniform with your company logo (logo must measure at least 70mm).

Best Practices for Managing Deductible Expenses

Want to make tax season a breeze? Then stay on top of your deductible expenses:

1. Keep detailed records
   Hold on to all receipts, invoices and contracts. Make sure they clearly show the business purpose of the expense.
2. Separate business and personal finances
   Open a dedicated business bank account to make tracking expenses easier and avoid messy accounting.
3. Use accounting software
   Invest in tools like Xolo to track expenses, manage invoices, and stay compliant with Dutch tax laws.
4. Consult a tax professional
   Not sure what you can deduct? A Dutch tax advisor can help you navigate the rules and maximize your savings.
   

How Xolo simplifies tax deductions for ZZP’ers

Managing your deductible expenses can be time-consuming, but Xolo is here to help. Our platform is designed to simplify business administration for freelancers, ensuring you stay compliant with Dutch regulations while maximizing your tax benefits. With Xolo, you can:

• Effortlessly track expenses and categorize them for tax purposes.
• Automate VAT reporting and invoicing so you never miss a deadline.
• Expert advice on deductions, allowances, and tax compliance.

Understanding deductible expenses is crucial for managing your ZZP business in the Netherlands effectively. By taking advantage of allowable deductions and special tax benefits, you can significantly reduce your tax liability and invest more in your business growth.

Explore how Xolo can simplify your bookkeeping, VAT reporting and tax compliance. Get started today!