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As a freelancer in the Netherlands, you can deduct business-related hardware and equipment from your taxes, but how you deduct them depends on their price and business use.  

Immediate Deduction (Under €450 excl. VAT) 

✔ Items under €450 (excluding VAT)? → You can fully deduct the cost immediately in the year of purchase.  

✔ Can you reclaim VAT? → Yes, in the quarter of purchase.  

 
Depreciation (Over €450 excl. VAT) 

✔ Items over €450 (excluding VAT)? → You cannot deduct the full cost in one go.  

✔ You must spread the deduction over multiple years (standard: 20% per year).  

✔ Can you reclaim VAT? → Yes, immediately in the quarter of purchase.  

Extra Tax Benefit: Small-Scale Investment Deduction (KIA)  

Did you invest more than €2,901 in business assets in one year?  

Then you might qualify for an additional tax deduction under the Small-Scale Investment Deduction (KIA). This can give you up to 28% extra tax deduction on your investments.  

This only applies to larger investments, like multiple devices or professional equipment.

How to Justify These Expenses?  

• An invoice in your business name (including VAT number and address).  
• Proof that the purchase is business-related (if used privately, you can only deduct the business percentage).  
• For VAT reclaim: Make sure the VAT amount is separately mentioned on the invoice.  

💡 Bought it from an online platform like Temu/ Amazon? Ensure a proper VAT invoice.  

Summary  

Frequently Asked Questions  

What if I buy a second-hand laptop?  

You still need to depreciate it over 5 years (maximum 20% per year).  

What if I use my laptop for both business and personal use?  

You can only deduct the business percentage. If you use the laptop 50% for business and 50% for personal use, you can only deduct 50% of the cost.  

Can I deduct accessories like a mouse or cables?  

Yes! If they cost less than €450, you can deduct them immediately.  

Important points to remember

• Under €450? Deduct immediately.  
• Over €450? Depreciate over 5 years.  
• VAT Always reclaimable immediately, even for depreciated assets.  
• Large investments? Check if you qualify for the KIA deduction.  
• Documentation? Keep records.