The 1,225-hour urencriterium explained (Dutch freelancers, in English)

Updated 2026-10-23

General information, not tax or legal advice. Rules and rates change; check the Belastingdienst website or an adviser for your situation.

To claim the Dutch self-employed deduction (zelfstandigenaftrek) and the starter deduction, you generally need to spend at least 1,225 hours a calendar year on your business.

• Which hours count: client work and indirect hours like admin, acquisition, networking, training related to your business and travel for work.
• Proof: the Belastingdienst can ask for evidence. A contemporaneous log with dates, hours and activity is much stronger than an estimate made afterwards.
• Pace: 1,225 hours is about 23.6 hours per week over 52 weeks. If you start mid-year, the full 1,225 still applies to that year.
• Employed as well? There is an additional condition that more than half your working time is spent on the business, unless you started in the last five years. Check the current rules.

A weekly log with a forecast to year-end shows early whether you are on track.

A tool that helps

Freelancer Hours & Project Budget Tracker: Track hours, project budgets and the Dutch 1,225-hour urencriterium with a forecast. ($9). Free alternative: the steps above work by hand too.