The hours criterion and time tracking for freelancers: 1,225 hours explained
Want the self-employed deduction? Then you must meet the hours criterion (urencriterium). It sounds complicated, but it comes down to one number: 1,225 hours per year. Here is what that means, in plain English, and how to track it.
What is the hours criterion?
The hours criterion is the rule that you spend at least 1,225 hours on your business in a calendar year. Meet it, and you qualify for the self-employed deduction (in 2026: € 1,200) and, as a starter, the starter's deduction (€ 2,123).
1,225 hours sounds like a lot, but it is about 24 hours a week across the year. So you do not have to be a full-time entrepreneur.
Which hours count?
Not only the hours you bill to a client. All hours for your business count — including the unpaid ones:
- work for clients (your billable hours);
- acquisition: writing quotes, networking, updating your website;
- admin: making invoices, processing receipts, your VAT return;
- travel time to clients;
- training and study for your profession.
These "indirect" hours are often forgotten, yet they add up quickly.
Note: the SME profit exemption is separate
Important difference: you get the SME profit exemption (12.7%) even without the hours criterion. Only the self-employed deduction and starter's deduction depend on the 1,225 hours.
Why you keep a time record
The tax office can ask you to prove you met the hours criterion. Without a record you cannot. So track, all year, how many hours you work and on what. It can be simple — a spreadsheet or an app — as long as it is complete and credible.
Tips:
- Log your hours weekly, not afterwards from memory.
- Also write down your indirect hours (admin, acquisition, travel).
- Keep the record for 7 years, like the rest of your administration.
How BoekBrug helps
A credible time record fits with your administration: your invoices show when you worked for clients, and your receipts and trips back up your indirect hours. In BoekBrug you keep your invoices and receipts tidily in one place, so your time record matches the rest of your figures — handy if the tax office asks.
Want to see what the self-employed deduction means for your net income? Calculate it below, or make a free account to set up your admin properly from the start.