Am I self-employed?

There is no clear definition in the law of when someone is considered to be self-employed. Hobbies are tax-free, while commercial activity is taxable.

Get help to find out whether you are self-employed

Using our wizard, you can answer up to five questions and get an indicative answer as to whether or not you are self-employed.

The wizard is intended for people who sell goods or services, blog, game (e-sport) or carry on small-scale letting.

To determine whether you are self-employed, it is necessary to consider whether your business: 

  • is carried on at your own expense and risk,
  • has a certain scope,
  • is likely to generate a profit over time, or
  • is aimed at having a particular duration.

Start-up period and deductions

Before the first year in which commercial activity is considered to be taxable, you can have a start-up period of up to five years. To be able to deduct start-up costs from previous years, you must document all the income and expenses you have had during the startup period.

Read more about the startup period and startup costs

Employee or self-employed?

In certain contexts, you must consider whether you're an employee or self-employed. This affects the way in which payments for completed assignments will be handled.


See some examples of how hobbies can become commercial activity:

Online sales and services

The internet as a marketplace can also generate income on which you must pay tax. 

Odd-jobs and services

Income from paid work is taxable. The rules concerning tax exemption for certain types of odd-jobs are intended to provide simplification for clients, and not necessarily to enable contractors to generate tax-free income.