Smart tax savings for freelancers — without the spreadsheet headache

In short

Self-employment deduction: worked more than 1,225 hours per year? You qualify — but the deduction gets smaller every year.
Mileage allowance: track business kilometres and deduct €0.23 per kilometre from your profit.
Use KIA: bought business assets worth more than €2,901 in a year? You may qualify for the small-scale investment allowance (KIA).
Build pension: contribute via your annual allowance (jaarruimte) and deduct the amount from your current profit.
Consider a B.V.: with consistently high profit, a private limited company can be more tax-efficient than a sole proprietorship.
Don't buy unnecessarily: don't purchase items purely to create costs. More costs means less profit — and less money in your account.
Act before 31 December: many benefits apply per calendar year. Don't wait with investments and administration.

Saving tax smartly doesn't have to be complicated. We sit down together — not with difficult spreadsheets, but in plain language. Because there are real options. In fact, there are several ways you can lower your tax bill as a freelancer.

What can you actually do?

Mark sits down with me, just back from a client meeting. Or he calls me on the road, with the radio in the background. No-nonsense, hands-on, and still thinking about his future.

"Just tell me," Mark says. "What can I actually do?"

How does the self-employment deduction work?

Mark works more than 1,225 hours per year. "I easily hit that," he says.

"Good," I say. "Then you're an entrepreneur in the eyes of the tax authority. That means you qualify for the self-employment deduction." Mark looks pleased — until I tell him the deduction gets smaller every year. In 2027, only about €900 will remain.

"So it still helps for now, but you need to look beyond this deduction alone."

Tracking mileage: hassle or worth it?

Mark drives a car registered in his own name. Private property. But he uses it regularly to visit clients and appointments.

"If you track your kilometres properly, you can deduct 23 cents per business kilometre as a cost," I explain. "Say you drive 10,000 business kilometres in a year — that's €2,300 in deductible costs."

Mark sighs. "Hassle." I smile. "True. But it pays off quickly."

Why does investing in your business pay off?

"If you buy business assets worth more than €2,901 in a year — think of a new laptop, professional software or work equipment — you may qualify for an extra tax credit: the small-scale investment allowance (KIA)."

Note: only purchases over €450 excluding VAT per item count as investments.

"Buy more than that amount in things you genuinely need for your work? You can deduct an extra percentage from your profit. And that saves tax."

Tip: Just under the threshold at year-end? Consider bringing a purchase forward — but only buy what you actually need.

Building pension with a tax advantage

"Yeah, I hear about that a lot," Mark says. "But I never understand it."

I explain: "You can set money aside for later — your pension — and deduct that amount from your profit. That's called your annual allowance (jaarruimte). The exact amount depends on your income. But say you set aside €5,000: you don't pay tax on that now. Only when you retire and withdraw it."

Mark nods. "So it's basically deferred tax?"

"Exactly. But with the advantage that you pay less now and build yourself a pension."

Why is a B.V. interesting?

Mark looks surprised. "A B.V.? That's only for big companies, right?"

"Not at all," I say. "If you consistently make high profit, a B.V. can be more tax-efficient than a sole proprietorship. You pay yourself a fixed salary and corporate tax on the remainder. That rate is often lower than income tax in box 1."

"But you need to have it calculated properly. Don't just switch on a whim." Mark starts to smile. "I didn't know there was so much to gain."

What you should definitely not do

"What you should not do: buy extra stuff just to create costs. More costs might mean less tax, but it also means less money in your bank account. So if you don't need it: don't do it.

Buying a car doesn't directly lower your tax bill either. Many entrepreneurs think it does. But buying a car is an investment — you depreciate it over several years. No quick fix."

More control, less panic

Mark gets up. "OK. I'm going to approach this differently. No more panic in February. I want control."

And that's exactly what I want for more freelancers: peace of mind and a grip on your numbers, without tax filing feeling like an annual punishment.

One last — but crucial — tip

Don't wait until the new year. Many benefits you can still use now — investment allowance, pension contributions or smart expense planning — are tied to the calendar year.

Don't put it off until January. Make sure that before 31 December 2026 you know: which investments you'll still make, how many business kilometres you've driven, what you can set aside for pension, and whether a B.V. is already worth considering for you.

Because if you wait, you miss your chances. And that would be a shame. You work hard enough for it.