These are the exact parameters Peil's calculation engine — and the free calculators — use for the 2026 tax year. Source: the Dutch government's Fiscale Sleuteltabel 2026 and the Belastingdienst tables (links at the bottom). Last verified: July 2026; this page is updated every January.
Entrepreneur deductions (ondernemersaftrek)
| Item | 2024 | 2025 | 2026 | 2027 (legislated) |
|---|---|---|---|---|
| Zelfstandigenaftrek (self-employment deduction) | €3,750 | €2,470 | €1,200 | €900 |
| Startersaftrek (starter deduction, extra) | €2,123 | €2,123 | €2,123 | €2,123 |
- The zelfstandigenaftrek is being phased out by law: it peaked at €7,280 (2012–2019) and has stepped down annually since 2020 towards €900 in 2027.
- Both deductions require the urencriterium (1,225 hours). The MKB profit exemption does not.
- Startersaftrek: claimable at most 3 times in the first 5 years, in years you also qualify for the zelfstandigenaftrek.
- Neither deduction is tied to nationality — any registered ZZP'er who meets the conditions qualifies.
MKB-winstvrijstelling (small-business profit exemption)
- 12.70% of profit after the entrepreneur deductions.
- No urencriterium required — every income-tax entrepreneur gets it.
Income tax box 1 (tax + national insurance, below state-pension age)
| Bracket | Income | Combined rate |
|---|---|---|
| 1 | up to €38,883 | 35.75% |
| 2 | €38,883 – €78,426 | 37.56% |
| 3 | above €78,426 | 49.50% |
Tax credits 2026 (maxima): general tax credit (algemene heffingskorting) €3,115, labour tax credit (arbeidskorting) max €5,685. Both are income-dependent and phase out — they reduce the final tax bill; they are not flat deductions.
ZVW healthcare contribution
- Self-employed rate 2026: 4.85% of taxable profit — the income-dependent contribution, separate from the monthly premium you pay your health insurer.
- Maximum contribution base: €79,409 → maximum contribution ≈ €3,851.
Urencriterium (hours criterion)
- 1,225 hours per calendar year spent on your business — not only billable hours.
- Counts: billable work plus acquisition, admin, proposals, travel to clients, professional development and building your own website.
- Starters with a disability benefit: lowered to 800 hours.
- Gateway to: the zelfstandigenaftrek, startersaftrek and meewerkaftrek.
KOR (small-business VAT scheme)
- Turnover ceiling: €20,000 per calendar year.
- Opt-in: no VAT on your invoices and no VAT returns — but also no input-VAT reclaim. A trade-off, not a free win.
- B2B with significant input VAT → usually not worth it. B2C or few costs → often is.
The calculation order (where it usually goes wrong)
The chain is set by law, and each step's position determines what it is worth:
- Profit (revenue − business costs)
- − entrepreneur deductions (zelfstandigenaftrek + startersaftrek)
- − MKB profit exemption (12.70% of what then remains)
- − AOV (disability insurance) and pension premiums (personal deductions, after the profit exemption — not business costs)
- = taxable income → box 1 rates
- − tax credits
- + ZVW contribution (4.85% of taxable profit)
Run this chain live for your own revenue: the free Dutch freelance tax calculator.
Mandatory disability insurance (Wet BAZ) — status
The mandatory basic disability insurance for the self-employed is in legislation, not yet in force. The intended start date has shifted repeatedly (towards 2028–2030), and premiums and dates remain provisional. For tax purposes an AOV premium is a personal deduction (income-provision expenses), not a business cost — and only deductible if the policy pays out periodically.
Legal presumption of employment (the €38/hour line)
Since 1 July 2026 (legislative proposal 36.783): a freelance rate of €38 per hour or lower (reference date 1 January 2026, indexed to the minimum wage) creates a legal presumption of an employment contract, with a reversed burden of proof — the client must show there is no employment relationship. The presumption is purely rate-based; the substantive self-employment test (authority, embedding, multiple clients) is a separate assessment. This is labour law, not a tax rule.
Sources
- Belastingdienst — zelfstandigenaftrek 2026 (Dutch)
- Belastingdienst — MKB-winstvrijstelling 2026 (Dutch)
- KVK — tax rates 2026 (Dutch)
- Belastingdienst — small-business VAT scheme (Dutch)
- Eerste Kamer — proposal 36.783 (presumption of employment) (Dutch)
Indicative — not tax advice; always check your own situation against your (provisional) assessment. Calculate with these figures: tax · net effective hourly rate · tax reserve · freelance vs employment