The self-employed deduction has been phasing out since 2020. From 2023, this is happening in an accelerated fashion. The plan is to gradually reduce the self-employed deduction by € 1.280 a year, to € 900 in 2027. In 2024, the maximum self-employed deduction was € 3.750, in 2025 this will be € 2.470. In 2025 the SME profit exemption will be reduced from 13,31% to 12,7%.