A ZZP’er with €80,000 turnover and €15,000 costs earns €65,000 profit and keeps about €48,000 net in 2026 after income tax and the Zvw contribution. That is roughly 21% of each invoice to set aside, thanks to the SME profit exemption of 12.7%, even though the self-employed deduction has dropped to €1,200.
How does ZZP tax work in the Netherlands?
A ZZP’er (zelfstandige zonder personeel) running a sole proprietorship does not have wage tax withheld. Instead you file an income tax return, and your profit is taxed in box 1 together with any other income. The brackets are the same as for employees: 35.75% up to €38,883, 37.56% to €78,426 and 49.5% above. You also pay the income-related Zvw contribution to the Belastingdienst, which is 4.85% in 2026 over contribution income up to €79,409. BTW (VAT) is separate. You collect it for the tax office and it is not part of your income.
What can you deduct as a freelancer in 2026?
Three facilities lower the taxable profit, and they have changed a lot recently:
- Zelfstandigenaftrek (self-employed deduction): €1,200 in 2026, down from €2,470 in 2025. You need to meet the 1,225-hour criterion. The government is phasing it down further in the coming years.
- Startersaftrek: an extra €2,123 in your first three years, available in a maximum of three of the first five years. It is only available on top of the self-employed deduction.
- MKB-winstvrijstelling: 12.7% of the profit after the entrepreneur deductions is exempt. You don’t need to meet an hours test to get it.
You may also deduct premiums for pension annuities within your allowance, which is what the pension field above does.
Net income for a ZZP’er: an example
Take €80,000 turnover and €15,000 costs, so €65,000 profit. Subtract the €1,200 self-employed deduction and you are at €63,800. The SME exemption removes €8,103, leaving about €55,700 taxable. Income tax on that is roughly €18,800 before credits, and the labour tax credit cuts about €4,400 off. After a Zvw contribution of around €2,700, you end up near €48,000 net, or about €4,000 a month. Everything the calculator shows follows this logic, so you can change one number at a time and see which lever matters.
ZZP versus employee: gross rate comparison
A frequent mistake is comparing a freelance day rate with an employee salary one-to-one. As a freelancer you also pay for your own health insurance, disability cover, pension, holiday and sick days, and you carry the risk of gaps between clients. A rough rule is that a ZZP’er needs to earn 25% to 40% more than an employee’s gross salary for the same living standard. The Netherlands salary calculator lets you put the employee side next to this result. If you also invoice customers, the BTW calculator sorts out the 21% and 9% rates on your invoices, and the incassokosten calculator shows what you may charge for chasing late payers.
Limits of this estimate
The tool assumes an eenmanszaak with no employees, no partner effects, no other income, no investment deduction (KIA) and no fiscal allocations to a partner. If your business is a BV, you pay yourself a salary and the calculation is different, starting with the salary calculator.
How to use this calculator
- Enter your annual turnover excluding BTW and your deductible business costs.
- Tick the 1,225-hour box if you work at least that many hours in the business, since it unlocks the self-employed deduction.
- Tick the starter box if you are in one of your first three years as a business owner.
- Use the 'set aside from each invoice' percentage as the share to park in a tax account.
Key figures at a glance
| Self-employed deduction 2026 | €1,200 (€2,470 in 2025) |
|---|---|
| Starter deduction | €2,123 (first 3 of 5 years) |
| SME profit exemption | 12.7% |
| Zvw contribution | 4.85% up to €79,409 |
| Hours criterion | 1,225 hours a year |
| Box 1 rates | 35.75% / 37.56% / 49.50% |
Frequently asked questions
On €65,000 profit the combined income tax and Zvw is roughly 26% of profit, about 21% of turnover when costs are €15,000. The exact figure depends on deductions, other income and your household situation.
To claim the self-employed and starter deductions you must spend at least 1,225 hours a year on your business, and more than half of your working time on it if you have other work.
No. BTW you charge is passed on to the Belastingdienst, minus the BTW you paid on business purchases. Only turnover excluding BTW counts for income tax.
It is being reduced in steps by law, from €2,470 in 2025 to €1,200 in 2026, with further cuts planned in later years.
It can be worth it at higher profits, but a BV adds salary rules, corporate tax, an accountant and the director’s minimum salary. Ask an accountant once profits regularly exceed about €100,000.