Sustainable business in the Netherlands · 04

Tax, VAT and the small-business schemes

Quarterly btw, the deductions that make a first year survivable, and the exemption that is not always a gift.

Reference material, not advice for your specific case. Last reviewed September 2026.

The rhythm of the year

VAT (btw) is usually filed quarterly. Standard rate 21%, reduced 9% for food and some services, 0% for certain exports.
Income tax is annual, with profit from an eenmanszaak taxed as your income.
Starting entrepreneurs can use the zelfstandigenaftrek and startersaftrek, plus the MKB-winstvrijstelling — together they lower taxable profit substantially in early years. The amounts are reduced year on year by policy, so check the current figures.
The KOR (kleineondernemersregeling) exempts you from charging and filing VAT below a yearly turnover threshold. It simplifies life — but it also means you cannot reclaim the VAT on equipment you buy. For a business investing in a roaster, a workshop or machinery, that is often the wrong trade.

Deductions that reward doing it properly

The Netherlands has investment schemes that specifically favour sustainable equipment: the MIA and Vamil for environmental investments, the EIA for energy-efficient ones, all keyed to published lists of qualifying assets. An electric machine that appears on the Milieulijst can be markedly cheaper after tax than an identical purchase made without checking.

Look the list up before you order, not after. Eligibility depends on the asset and on notifying within a deadline of the purchase.