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Freelancer taxes

ZZP tax calculator Netherlands 2026

How freelancers are taxed in Netherlands for the 2026 tax year, built from the same data as the calculator. Every figure below comes with its assumptions and sources: treat them as indicative, not advice.

Updated for the 2026 tax year · reviewed Oct 1, 2026

How freelancer tax works in Netherlands in 2026

In the Netherlands, freelancers typically work as zzp (zelfstandige zonder personeel: sole trader without staff) through an eenmanszaak (sole proprietorship). Profit is taxed in box 1: progressive income tax plus volksverzekeringen (national insurance). The model assumes the urencriterium (1,225-hour threshold) is met so ondernemersaftrek applies.

After zelfstandigenaftrek (self-employed deduction) and startersaftrek (starter add-on in years 1-2), MKB-winstvrijstelling (SME profit exemption) reduces the base. Algemene heffingskorting (general tax credit) and arbeidskorting (earned-income credit) lower box 1 tax, then the inkomensafhankelijke bijdrage Zvw (income-related health contribution) and the average mandatory basic zorgverzekering premium are added.

Key figures from the calculator model

  • Box 1 2026 under AOW age: 35.75% to €38,883 (IB 8.10% + volksverzekeringen 27.65%), 37.56% to €78,426, 49.50% above (Belastingdienst)
  • Urencriterium (1,225 hours) assumed met so zelfstandigenaftrek applies
  • Zelfstandigenaftrek €1,200 (2026); startersaftrek €2,123 in Year 1 and Year 2 of the selector (Belastingdienst: up to 3 times in the first 5 years; Established = year 3+ without startersaftrek)
  • MKB-winstvrijstelling 12.7% of profit after ondernemersaftrek

Netherlands freelancer tax regimes

Illustrative calculation for €50,000 gross annual income.

Netherlands

Self-employed person without employees (ZZP, eenmanszaak, box 1)

Box 1 income tax and volksverzekeringen on profit after zelfstandigenaftrek, startersaftrek and MKB-winstvrijstelling, minus heffingskortingen, plus Zvw and the average basic zorgverzekering premium.

Zelfstandigenaftrek−€1,200
MKB-winstvrijstelling (12.7%)−€6,198
Algemene heffingskorting−€2,292
Arbeidskorting−€5,398
Box 1 income tax & volksverzekeringen (after heffingskortingen)€7,608
Inkomensafhankelijke bijdrage Zvw (4.85%)€2,066
Mandatory basic health insurance premium (zorgverzekering)€1,884
Total tax & contributions€11,558
Effective rate23.1%
Net income€38,442

Assumptions

  • Box 1 2026 under AOW age: 35.75% to €38,883 (IB 8.10% + volksverzekeringen 27.65%), 37.56% to €78,426, 49.50% above (Belastingdienst)
  • Urencriterium (1,225 hours) assumed met so zelfstandigenaftrek applies
  • Zelfstandigenaftrek €1,200 (2026); startersaftrek €2,123 in Year 1 and Year 2 of the selector (Belastingdienst: up to 3 times in the first 5 years; Established = year 3+ without startersaftrek)
  • MKB-winstvrijstelling 12.7% of profit after ondernemersaftrek
  • Tariefsaanpassing: ondernemersaftrek and MKB that reduce income in the 49.50% band only relieve at 37.56%
  • Algemene heffingskorting: max €3,115, phases out from €29,736 at 6.398% of verzamelinkomen (≈ box 1 taxable here); no tax-partner uitbetaling
  • Arbeidskorting on winst vóór ondernemersaftrek and MKB (Belastingdienst FISIN: arbeidsinkomen)
  • Heffingskortingen reduce box 1 tax to a floor of €0 (no negative tax / uitbetaling modelled)
  • Inkomensafhankelijke bijdrage Zvw 4.85% on winst after ondernemersaftrek and MKB, capped at bijdrage-inkomen €79,409 (Belastingdienst / Stcrt 2025, 38055)
  • Mandatory basic zorgverzekering: average nominal premium €1,884/year for 2026 (Rijksoverheid; NZa estimate in Stcrt 2025, 40022); actual premium depends on insurer
  • Eigen risico (mandatory deductible) not modelled
  • Zorgtoeslag (income-related health-care allowance) not modelled: at low incomes real net health cost may be lower
  • AOV (disability insurance) voluntary and not modelled
  • 30% ruling applies to employees, not zzp
  • VAT and KOR out of scope; box 2 / box 3 not modelled
  • Effective rate is total tax and contributions over gross revenue

Sources

Who it's for

  • Dutch tax resident ondernemer for IB (eenmanszaak / zzp) with winst uit onderneming in box 1
  • Urencriterium (1,225 hours) met for zelfstandigenaftrek / startersaftrek
  • Below AOW age for the full year (AOW-year and AOW-age rates not modelled)

What rate do I need in Netherlands?

Enter a target take-home and see the gross, day and hourly rate for Netherlands freelancer regimes.

Calculate my rate in Netherlands

Compare across countries

See how Netherlands compares with other European countries on the same income.

Compare Netherlands with other countries

Compare all 17 countries

Net take-home and effective rates for every modelled regime at €30k, €60k and €100k.

Compare all 17 countries

Frequently asked questions

How much tax does a freelancer pay in Netherlands in 2026?
It depends on the regime. For the main path modelled here: Box 1 income tax and volksverzekeringen on profit after zelfstandigenaftrek, startersaftrek and MKB-winstvrijstelling, minus heffingskortingen, plus Zvw and the average basic zorgverzekering premium. Adjust income in the calculator for a personalised 2026 estimate. Figures are indicative, not advice.
How does Self-employed person without employees (ZZP, eenmanszaak, box 1) work for freelancers in Netherlands in 2026?
Box 1 income tax and volksverzekeringen on profit after zelfstandigenaftrek, startersaftrek and MKB-winstvrijstelling, minus heffingskortingen, plus Zvw and the average basic zorgverzekering premium.
Are these Netherlands tax figures official advice?
No. They are indicative estimates for the 2026 tax year, based on published rates and the simplifying assumptions listed with each result. Confirm your situation with a qualified local tax adviser.

Other countries

This is an indicative calculator for information only, not tax advice. It models the main freelancer regime(s) with the simplifications listed above and uses dated ECB/NBU exchange rates. Verify with a local accountant before making decisions.