Are you filing your 2025 income tax return in 2026? For self‑employed professionals, entrepreneurs and institutions the same applies: good preparation helps you file smoothly and prevents unnecessary tax payments. These 6 checks help you start sharp.
"}},{"componentType":"sectionTitle","title":"Check 1: determine how your income counts for tax purposes"},{"componentType":"paragraph","richBody":{"value":"Not everyone who runs a business is automatically an entrepreneur for income tax purposes. This applies to self‑employed professionals, but also to smaller organisations and institutions with commercial activities.
Use the Belastingdienst’s EntrepreneursCheck to determine how your income is classified. The outcome determines what your tax return looks like.
Possible outcomes:
Filing your own tax return is fine if your situation is straightforward and your administration is in order.
Outsourcing is wise if, for example, you have multiple sources of income – such as income from employment as well as your business. Did you make investments for your business last year or do you have a company car? Institutions may fall under specific tax rules.
"},"textLinks":[{"url":"/en/business/digital-banking/simple-bookkeeping","text":"Up‑to‑date with an accounting link"}]},{"componentType":"sectionTitle","title":"Check 3: make sure your access to Mijn Belastingdienst works"},{"componentType":"paragraph","richBody":{"value":"You file the 2025 income tax return via Mijn Belastingdienst.
Check in advance:
To file quickly and completely, your administration must be in order.
Collect your 2025 figures fully and logically. Think of turnover, costs, business and private corrections, balance sheet, and substantiation of deductible items. Examples include purchase receipts, mileage records, investment allowance documents or VAT corrections.
"}},{"componentType":"sectionTitle","title":"Check 5: know which schemes and deductions apply to you"},{"componentType":"paragraph","richBody":{"value":"As an entrepreneur you can often use one or more schemes and deductions. Check whether this applies to you and whether you can, for example, make use of schemes such as the SME profit exemption.
"}},{"componentType":"sectionTitle","title":"Check 6: be extra alert to error‑sensitive topics"},{"componentType":"paragraph","richBody":{"value":"It may seem obvious, but mistakes are still common in certain areas.
The company car is a classic. Check carefully whether your mileage record is complete. Do you use a business car privately? Then additional taxable benefit applies, unless you drive a maximum of 500 private kilometres. In 2025 the additional taxable benefit percentages are 17% and 22%.
Extra tips for institutions
"},"icon":{"transformBaseUrl":"https://assets.ing.com/transform/5088d817-3e5e-4106-866e-bc520fbd75fc/Feedback-Thumbs_Up_Outline","type":"image","width":32,"altTextNL":"\"\"","original":"https://assets.ing.com/m/7a2e6a3256ab6223/original/Feedback-Thumbs_Up_Outline.svg","extension":"svg"},"paragraphs":[{"componentType":"paragraph","richBody":{"value":"Are you an institution? Pay attention to this when filing your 2025 income tax return.
Unsure about the tax position of (part of) your activities? Check this in advance. That prevents corrections afterwards.
"}}]}]},{"componentType":"linkList","componentStyle":"default","iconTitle":{"title":"Also interesting"},"textLinks":[{"url":"/zakelijk/financieel-gezond","text":"Theme: your business financially healthy (Dutch)"},{"url":"/zakelijk/financieel-gezond/voorlopige-aanslag-belasting-2026-ondernemers","text":"Provisional assessment 2026 – 7 tips for small entrepreneurs (Dutch)"},{"url":"/zakelijk/financieel-gezond/hoe-blijf-je-financieel-gezond-als-ondernemer","text":"Financial health – what does it actually mean? (Dutch)"},{"url":"/zakelijk/financieel-gezond/voorkom-dat-je-geld-laat-liggen","text":"You may be entitled to benefits – check it here (Dutch)"}]}]},"legalZone":{"flexComponents":[{"componentType":"paragraph","richBody":{"value":"We are happy to inform you about important matters related to doing business, such as relevant laws and regulations, including guidelines and treaties. We do not provide a complete overview of topics and laws and regulations, but only information on subjects that, in ING’s view, are most relevant. This information is subject to change. We therefore recommend visiting the page referred to. You cannot derive any rights (or obligations) from this information.
"}}]}}}