Income from employment instead of profit from business
Did you stop being an entrepreneur in 2025 like over 190,000 other entrepreneurs? Then you must file a tax return in 2025 for both profit from business and your salary.
As an entrepreneur for income tax purposes, you have profit from your business. You only pay income tax on this after you have filled it in on your annual tax return. As an employee, your employer withholds wage tax as a prepayment on income tax and social security contributions. This means you usually pay taxes largely throughout the year. Often, the prepayment on income tax and health insurance contributions is already filled in for you in the tax return. Check this information carefully.
Zvw contribution no longer paid by yourself
To pay for healthcare in the Netherlands, everyone with an income pays a Zvw contribution. As an entrepreneur, you pay the Zvw contribution yourself to the Tax Authorities. Usually, you receive a provisional Zvw assessment for this at the beginning of the year. As an employee, the Zvw contribution is deducted from your salary. Did you not adjust your provisional Zvw assessment when you became an employee? Then you may have paid too much contribution. After filing the tax return, this is automatically settled in the final assessment. Did you also receive a provisional Zvw assessment for 2026? Then check if this still matches your current situation.
Also read: Entrepreneur with diesel bus spends 550 euros more annually due to record prices
No business expenses and deductions 
As an entrepreneur, you may deduct a portion of your business expenses from your revenues under certain conditions to calculate the profit from your business. You can also deduct entrepreneur deductions, such as the self-employed deduction and the SME profit exemption, from your profit. In employment, you do not have this option.
For calculating business expenses, you can only deduct the costs that relate to the period and activities of your entrepreneurship. The self-employed deduction, SME profit exemption, and other deductions you had as an entrepreneur may also apply if you were only an entrepreneur for part of the year. Do keep in mind that you meet the hour criterion for the entire year. This was at least 1,225 hours in 2025.
Account for the cessation profit in your tax return
When you stop your business, you must calculate the cessation profit. This cessation profit is part of your income in the year you stop.
The cessation profit consists of the difference between the book value of your business and the actual value of assets (business resources), such as a laptop. Additionally, the cessation profit includes the tax reserves that are released, such as the reinvestment reserve. By stopping your business, this reserve is dissolved. Calculating the cessation profit can be complicated. It is advisable to seek advice.
Also read: Internal communication is an art 
More information about stopping entrepreneurship
For more information, visit belastingdienst.nl/stoppende-ondernemers. There you will also find useful links, such as to the KVK checklist for stopping a business. You can also watch the webinar from the Tax Authorities and the Chamber of Commerce about stopping entrepreneurship here. Do you want to speak to an employee? Then call the Tax Information Line (0800 - 0543) for questions about your taxes or the advisory team of KVK (088 - 585 22 22).
Choose the help that suits you
Are you having trouble or do you have a question? The Tax Authorities are happy to help you. This can be done online or by phone. Our help is free. Check out belastingdienst.nl/ondernemers-hulp for the options.
Also read: From side income earner to mature entrepreneur: the new phase of freelancers in the Netherlands
