Expat Money Guide

ZZP / Freelance Net Income & Tax Calculator

Turn your hourly rate into net monthly income as a Dutch ZZP'er: zelfstandigenaftrek, startersaftrek, 12.7% MKB profit exemption, Box 1 tax, Zvw contribution and VAT reserve.

Last reviewed: 7 October 2026 Methodology: Based on official Belastingdienst rules Confirmed rules: 2026 tax brackets & rates

Billable hours this year: 1.408

Annual revenue

€ 119.680

Excluding VAT

Total tax & Zvw

−€ 41.227

Effective rate 35.6%

Net per month

€ 6.204

€ 74.453 per year

VAT to set aside / quarter

€ 6.283

21% BTW collected, not your money

Revenue to net income

Revenue (ex. VAT)€ 119.680
Business expenses−€ 4.000
Profit (winst)€ 115.680
Zelfstandigenaftrek−€ 1.200
Startersaftrek−€ 0
MKB-winstvrijstelling (12.7%)−€ 14.539
Taxable income (Box 1)€ 99.941
Income tax after credits−€ 37.237
Zvw contribution (5.26%)−€ 3.990
Net annual income€ 74.453
Urencriterium

The 1,225-hour rule

Spend at least 1,225 hours per calendar year on your business to unlock the zelfstandigenaftrek and startersaftrek.

Non-billable time counts too: acquisition, admin, bookkeeping, training and travel. Keep a dated hour log — the Belastingdienst can ask for it.

The threshold is not pro-rated if you start mid-year.

Deductions

ZZP deductions in 2026

Zelfstandigenaftrek has been phased down to roughly €1,200 — a fraction of the €7,280 it once was.

Startersaftrek adds €2,123 in three of your first five years as an entrepreneur.

The MKB-winstvrijstelling then exempts 12.7% of the remaining profit, and it applies even without the hour criterion.

Zvw & VAT

Zvw contribution & BTW

On top of income tax you pay a 5.26% Zvw healthcare contribution on profit, capped at around €75,860 of income. This is separate from your monthly health insurance premium.

You charge 21% VAT and file quarterly. It never belongs to you — park it in a separate account as soon as invoices are paid.

Next Steps & Related Resources

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Next calculatorDutch Income Tax CalculatorCompare freelancing with employment. Read the guideDutch Health Insurance GuideCover you arrange yourself as a ZZP'er. Compare providersHigh-Yield Savings AccountsWhere to hold your VAT and tax buffer.

Frequently asked questions

What activities count toward the 1,225-hour Urencriterium?
All hours reasonably spent on your business count, not only billable client work: acquisition and networking, quotes and invoicing, bookkeeping and tax filings, professional training, website and marketing work, and travel to clients. Hours worked for an employer in a parallel job do not count, and if you spend more time in paid employment than in your business you may fail the additional 'grootste deel van de tijd' test in your first years.
What is the difference between a voorlopige aanslag and the final assessment?
A voorlopige aanslag is a provisional assessment: you estimate your annual profit and pay income tax in monthly instalments through the year, which avoids one large bill. After you file your annual return, the Belastingdienst issues the final assessment and settles the difference — refunding you if you overpaid or charging the shortfall, potentially with interest (belastingrente) if you underestimated significantly.
Do I need to register with the KVK to work as a freelancer?
Structural independent economic activity generally requires registration in the KVK Handelsregister. Registration does not automatically make you an entrepreneur for income tax: the Belastingdienst assesses factors such as independence, clients and business risk. Enforcement concerning schijnzelfstandigheid resumed from 2025, so check current KVK and Belastingdienst guidance for your working arrangement and the current registration fee.
Should I use the KOR small business VAT scheme?
The Kleineondernemersregeling exempts you from charging and filing VAT when your turnover stays under €20,000 per year. It simplifies admin and helps if your clients are private individuals who cannot reclaim VAT. But you also lose the right to deduct VAT on your own purchases, and you must stay in the scheme for three years. For B2B freelancers with normal turnover, KOR is usually not worthwhile.

Official primary sources

Belastingdienst.nl Rijksoverheid.nl SVB.nl

Calculator tax, benefit and pension parameters are based on relevant official publications. Market rates and personal entitlements can differ. Calculations are indicative estimates, not official assessments or financial or tax advice.

Related calculators

Related guides

Indicative only. Your final assessment depends on deductible investments, pension premiums, partner income and any employment income alongside your freelance work.

Found something that looks incorrect?

Tax rules, rates and regulations can change. If you spot an inaccurate figure, calculation, assumption or missing option — or have a suggestion for additional options or calculator features — please let us know.