ZZP belasting berekenen in seconds. Estimate your netto inkomen, effective tax rate, and monthly savings as a self-employed freelancer in the Netherlands. Now includes a 2026 / 2027 (proposed) toggle.
Estimates only. This is a simplified model based on Dutch tax rates. Your actual liability depends on your personal situation, other income sources, and deductions. Always consult a Dutch tax advisor (belastingadviseur) — especially as an expat. Verify figures with Belastingdienst.nl.
| Last updated: 16 September 2026 — added 2027 proposed rules
Rules to use:
2026: zelfstandigenaftrek €1,200, startersaftrek €2,123. Confirmed in the Belastingplan 2027, but not yet law — parliament still needs to pass it, expected Nov–Dec 2026.
1
Income & Expenses
Tip for mixed income: Toggle employee income if you already have a job. Then enter your salary to estimate the extra tax caused by your ZZP side work on top of that income.
2
Your Tax Estimate
Net ZZP Profit After Extra Tax
€52,835
Effective tax rate29.4%
Extra tax owed€17,665
Tax credits−€8,587
Set aside monthly
€758
Transfer this to a separate savings account every month to avoid surprises at tax time.
Detailed Breakdown
How Dutch ZZP taxation works
As a ZZP you pay income tax on your profit — not your revenue. Several deductions and exemptions reduce your taxable amount before you reach the tax brackets.
1
Revenue minus expenses = profit
Only your profit (winst) is taxed. Deduct all legitimate business costs: equipment, software, office, travel, professional services.
2
Zelfstandigenaftrek (€1,200 → €900)
€1,200 in 2026 for entrepreneurs who work ≥ 1,225 hours/year, dropping to €900 in 2027 (confirmed). Starting entrepreneurs get an extra startersaftrek on top — €2,123 in 2026, but only a token €10 in 2027, with full abolition from 2028.
3
MKB exemption (12.7%)
12.7% of your remaining profit is tax-free. This exemption exists to acknowledge the extra risk of running your own business.
4
Tax credits reduce your bill
The general tax credit (algemene heffingskorting) and labor credit (arbeidskorting) are subtracted directly from your tax owed.
2026 tax brackets (Box 1): 35.75% up to €38,883 · 37.56% from €38,883–€78,426 · 49.5% above €78,426. 2027 (proposed): 36.23% up to €39,247 · 38.16% from €39,247–€78,426 · 49.5% above €78,426. These rates include social security (volksverzekeringen). They apply to your taxable profit after deductions and the MKB exemption — not your gross revenue.
Dutch Freelance Tax Guide for Expats
A practical overview of the Dutch tax system for ZZP workers coming from abroad.
What is a ZZP?
ZZP stands for Zelfstandige Zonder Personeel (Self-employed Without Personnel) — the Dutch term for a sole proprietor or freelancer. As a ZZP you run your own business without employees, which makes you responsible for your own taxes, insurance, and financial planning.
The Box System
The Netherlands taxes income in "boxes". Your ZZP profit falls into Box 1 (Work and Home). The 2026 rates are 35.75% up to €38,883, 37.56% up to €78,426, and 49.5% above that. A proposed 2027 change (not yet law) raises these to 36.23% / 38.16% / 49.5%, with the bracket thresholds also shifting slightly — deductions and credits bring your effective rate well below the headline figures either way.
Self-Employed Deduction (Zelfstandigenaftrek)
A deduction of €1,200 (2026), dropping to €900 in 2027 (confirmed), that reduces your taxable profit. You qualify if you work at least 1,225 hours per year in your business and your profit exceeds €11,200. Keep a simple hour log in case of audit. This deduction has been falling each year (€2,470 in 2025) as the government shifts to direct support via the AHK.
Starting entrepreneurs can additionally claim the startersaftrek — €2,123 on top, in up to 3 of their first 5 profitable years. Correction: this isn't being scrapped in one step in 2027 as first reported — it drops to a token €10 in 2027, with full abolition only from 1 January 2028.
SME Profit Exemption (MKB-winstvrijstelling)
After the self-employed deduction, 12.7% of your remaining profit is exempt from tax. This applies automatically — no paperwork needed. Confirmed unchanged for 2027.
Everyone with income receives this. In 2026 the maximum is €3,115, phasing out gradually above €29,736.
Labor Tax Credit (Arbeidskorting)
An additional credit for working people including the self-employed. Maxes out at €5,685 in 2026, rising to a confirmed €5,929 in 2027 — though the full 2027 phase-in/phase-out schedule (the exact income breakpoints) wasn't published as of 16 September 2026, so this calculator applies the 2026 schedule for both years as a simplified estimate.
The 30% Ruling for Expats
Important Note
The 30% ruling is designed for expat employees recruited from abroad — it typically does NOT apply to ZZP income. If you have mixed income (employed + ZZP), consult a tax advisor. This calculator includes it for reference only.
What Counts as Business Expenses?
Office: Rent, utilities, internet (dedicated workspace only)
Professional services: Accountant, legal, tax advisor
Travel: Business-related (not commuting to a regular workplace)
Education: Courses directly related to your work
Insurance: Professional liability (beroepsaansprakelijkheid)
Marketing: Website, ads, business cards
Keep all receipts and invoices. The Belastingdienst may request proof during an audit.
VAT (BTW) Considerations
If your annual revenue exceeds €20,000, you must register for VAT (BTW). You charge 21% (or 9% for certain services) on invoices, reclaim VAT on expenses, and file quarterly returns. The VAT you collect is not your income — it belongs to the government.
Pro Tips
Hire an accountant in your first year — their fee is deductible and saves you more than it costs
Separate bank account for business transactions — makes bookkeeping and audits far simpler
Log your hours — needed to prove the 1,225-hour criterion for zelfstandigenaftrek
Plan for pension — as ZZP you don't automatically build up occupational pension
Get disability insurance — you have no sick pay or WIA coverage as ZZP
Register with the Dutch Chamber of Commerce (KVK) — online or in person. You receive a KVK number; the KVK notifies the tax office automatically. Registration takes about 10–15 minutes and costs around €50. If your revenue will exceed €20,000, also register for VAT (BTW) with the Belastingdienst.
Confirmed in the Belastingplan 2027 (Prinsjesdag, 15 September 2026): the zelfstandigenaftrek drops from €1,200 to €900, and the startersaftrek drops from €2,123 to a token €10 — full abolition follows in 2028, not a one-step removal in 2027 as first reported. The Box 1 tax brackets also change to 36.23% / 38.16% / 49.50%. The MKB-winstvrijstelling stays at 12.7%. None of this is law yet — parliament votes through October and November 2026. Use the year toggle above the calculator to compare both scenarios side by side.
Yes — this is common in the Netherlands. Both incomes are reported in your annual tax return and combined in Box 1. Be aware that combined income may push you into a higher bracket, and you may not qualify for zelfstandigenaftrek if you work fewer than 1,225 hours on your ZZP business. Also check your employment contract for non-compete clauses.
Gross revenue (omzet) is all money your business receives from clients. Profit (winst) is what remains after subtracting business expenses. Only your profit is taxed — after further deductions (zelfstandigenaftrek, MKB exemption).
Unlike employees, ZZP workers do not pay separate social security premiums. You still build up AOW (state pension) through income tax. However you do not build up unemployment benefits, WIA disability coverage, or employer-paid sick pay — so arranging private disability insurance and pension savings is strongly recommended.
The calculator shows a monthly savings amount. Open a dedicated savings account and transfer this amount every time you receive payment from a client. A rough rule of thumb is 25–35% of your net invoiced amount (excluding VAT), adjusted upward for higher incomes. Add a 5–10% buffer for safety.
The Belastingdienst can offer a payment plan if you can't pay immediately. You'll be charged interest on late payments (currently around 4% annually). Contact them before the deadline if you foresee problems — they are generally willing to negotiate. Prevention is better: use the monthly savings amount from the calculator.
Yes, if you have a dedicated workspace used exclusively for business. You can typically deduct the proportional share of rent, utilities, and internet based on square metres (e.g. 15m² office in a 100m² home = 15% deductible). Keep documentation of the setup and measurements.
To qualify for the zelfstandigenaftrek you must spend at least 1,225 hours per year on your business. This includes client work, administration, marketing, and directly relevant professional development. It does not include time spent in other jobs. Keep a simple log — you don't submit it with your return but need it for audits.
Keep all records for 7 years: client invoices, expense receipts, bank statements, VAT administration, hour logs, and client contracts. Use accounting software to digitise everything, scan paper receipts immediately (they fade), and maintain separate business and personal bank accounts.
Yes. For Dutch tax purposes, convert all income to euros using the exchange rate on the invoice date (or payment date). Keep records of rates used. Currency exchange fees count as business expenses. For EU clients, the VAT reverse-charge mechanism may apply — consult an accountant for cross-border work.
In your first year: strongly recommended to hire a specialist in ZZP and expat taxation. They'll set up your bookkeeping, identify deductions, and ensure VAT compliance. Cost: €500–1,500/year — tax-deductible. From year two, simpler situations may be manageable with Dutch ZZP accounting software (Moneybird, Exact, InformerOnline).