Tax & Deductions

Tracking Your Hours for the Dutch Hours Criterion (Urencriterium)

Updated: 2026-05-27 Hours Criterion Deductions Administration

To claim the valuable self-employed and starter deductions, Dutch sole traders must meet the "urencriterium": at least 1,225 hours per year on their business. If the Tax Authority asks and proof is missing, you lose the deductions. This guide explains what counts and how to track it.

What is the urencriterium?

It is a threshold: spend at least 1,225 hours per calendar year on your business to qualify for the self-employed deduction ("zelfstandigenaftrek") and starter deduction ("startersaftrek"). That is about 24 hours a week, every week of the year.

Which hours count?

Good news: far more than just billable work. All hours genuinely spent on your business count, including:

Client work (billable hours).
Admin and bookkeeping.
Marketing, networking and sales.
Travel for business.
Training and learning relevant to your work.
Building your website or writing proposals.

Why proof matters

The deductions are worth real money, so the Tax Authority can ask you to show you met the 1,225 hours. Absent credible records, your claim can be rejected and you may owe back tax.

How to track simply

Fancy tools stay optional. A spreadsheet or a simple time-tracking app where you log date, hours and activity is enough. The key is consistency: log as you go rather than from memory at year-end.

A realistic note

1,225 hours is a meaningful commitment. If you run your business part-time alongside a job, reaching it can be hard, and the deductions may stay out of reach. Be honest in your tracking; inventing hours is fraud.

The follow-up question

Alongside this belong Company Car Tax in the Netherlands 2026, The Dutch Youngtimer Scheme and Minimum DGA salary 2019.

Advice, free of obligation

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Part of Doing Business in the Netherlands — the complete 2026 guide.

Frequently Asked Questions

How many hours do I need? +

At least 1,225 per calendar year on your business, roughly 24 hours a week, to claim the self-employed and starter deductions.

Do admin and marketing hours count? +

Yes. All hours genuinely spent on your business count, including admin, marketing, travel, training and proposal writing rather than just billable work.

What if I run my business part-time? +

Falling short of 1,225 hours keeps those deductions out of reach. Track honestly; the SME profit exemption still applies regardless of the hours criterion.

Sources Belastingdienst · KVK · wetten.overheid.nl Last updated: 2026-05-27