Step into 2025 confidently: key changes for entrepreneurs

A lot already changed for self-employed people in 2024, and that does not stop in 2025. Whether you are a freelancer (self-employed professional), have a general partnership (VOF) or run a sole proprietorship (eenmanszaak), a number of new rules are on their way that could affect your tax return, your costs and perhaps even the way you run your business. We walk you through the most important financial changes coming your way in 2025. That way you are well prepared and won't be caught off guard!

The self-employed deduction drops further
The self-employed deduction (zelfstandigenaftrek) has been reduced step by step for a few years now, and this continues in 2025. This deduction was €3,750 in 2024 and is now being reduced to €2,470. For entrepreneurs, this means you can deduct less from your profit, so you will pay more tax on your income. The government's thinking behind this is to bring the tax burden for self-employed people and employees more into balance. 

Changes to income tax rates
In 2025 the Box 1 tax rates are shifting. Box 1 includes, among other things, the income from your business. In 2024 this was still split into two tax brackets. From 2025 a third bracket is being added.

The new tax brackets show that entrepreneurs on lower incomes get almost one percentage point more tax benefit in 2025. However, on a higher income between €38,441 and €76,817 you will pay roughly half a percentage point more tax than in 2024.

Phasing down the SME profit exemption 
The SME profit exemption (mkb-winstvrijstelling), a deduction that lets you keep a percentage of your profit tax-free, is being adjusted again in 2025. This exemption is a valuable way to lower your tax burden. The government has decided that this exemption will fall from 13.31% to 12.70% in 2025. This was decided with the same idea as the self-employed deduction: a more equal tax burden between entrepreneurs and employees. 

All in all, 2025 brings some potentially far-reaching changes. The phasing down of the self-employed deduction, the lower SME exemption and the adjustments to income tax rates can have a direct impact on your wallet. 

Our tip? Make sure you check which options apply to you and take a critical look at your financial situation. That way you know exactly which changes matter to you and how best to deal with them. Can't work it out? Then get in touch with us. Because although you are self-employed as an entrepreneur, that doesn't mean you have to do everything on your own!