How is this calculated?
The same calculation core as the Peil app, with the 2026 rates. We work through your position step by step — because you never pay the bracket rate on your whole profit.
- Fiscal profit = your revenue − your business costs.
- − Entrepreneur deductions. If you meet the urencriterium of 1,225 hours, we subtract the zelfstandigenaftrek (self-employment deduction) of €1,200, plus the €2,123 startersaftrek in your first years.
- − MKB-winstvrijstelling (12.70%) — the small-business profit exemption, applied to the profit after the entrepreneur deductions.
- − AOV and pension (if applicable) — personal deductions, subtracted from your income after the MKB profit exemption.
- Taxable income in box 1. On that we calculate income tax and national insurance (35.75% up to €38,883, 37.56% up to €78,426, 49.50% above), after which the tax credits reduce the final tax.
- + ZVW contribution of 4.85% on your taxable profit (up to €79,409).
2026 tax figures
| Item | 2026 |
|---|---|
| Zelfstandigenaftrek (self-employment deduction) | €1,200 |
| Startersaftrek (starter deduction, first years) | €2,123 |
| MKB-winstvrijstelling (profit exemption) | 12.70% |
| Box 1 — bracket 1 (up to €38,883) | 35.75% |
| Box 1 — bracket 2 (up to €78,426) | 37.56% |
| Box 1 — bracket 3 (above) | 49.50% |
| ZVW contribution (up to €79,409) | 4.85% |
Sources: Belastingdienst — zelfstandigenaftrek 2026, MKB-winstvrijstelling 2026 and KVK — tax rates 2026 (all in Dutch — official sources).
Frequently asked questions
How much tax does a freelancer pay in the Netherlands in 2026?
There is no flat percentage. Dutch income tax (box 1) has three brackets in 2026: 35.75% up to €38,883, 37.56% up to €78,426 and 49.50% above that. But you never pay the bracket rate on your whole profit: first the zelfstandigenaftrek (self-employment deduction, €1,200) and the MKB-winstvrijstelling (small-business profit exemption, 12.70%) come off, and then tax credits reduce the tax itself. Depending on your profit, deductions and credits, the total — income tax, national insurance and the 4.85% ZVW healthcare contribution combined — lands between roughly 4% and 30% of revenue for many freelancers; at high incomes it climbs further.
Do Dutch freelancers pay tax on revenue or on profit?
On profit, not on revenue. First you subtract your business costs from your revenue; that is your fiscal profit. Then the entrepreneur deductions (zelfstandigenaftrek, plus the startersaftrek in your first years) and the MKB-winstvrijstelling come off. Only what remains — your taxable income — is subject to income tax and the ZVW contribution.
How much should I set aside for tax as a freelancer in the Netherlands?
That depends on your profit: the higher your income, the larger the share that goes to the Belastingdienst. This tool calculates what share of your revenue to reserve for tax — at a low profit it is often less than 15%, at a high profit it can run towards 30% or more.
Do the Dutch self-employment deductions apply to expats?
Yes. The zelfstandigenaftrek and MKB-winstvrijstelling are not tied to nationality — any registered ZZP'er qualifies. The zelfstandigenaftrek does require meeting the urencriterium: at least 1,225 hours per calendar year spent on your business, including unbillable work such as admin and acquisition. If you hold the 30%-ruling in employment, note that it does not apply to ZZP profit — freelance income is taxed under the normal rules calculated here.
Does the ZVW contribution count too?
Yes. On top of income tax and national insurance, self-employed professionals pay an income-dependent healthcare contribution (ZVW) of 4.85% on taxable profit in 2026, up to an income ceiling of €79,409. It is separate from the monthly premium you pay your health insurer and is easy to overlook — which is why it is included here.
Want to go deeper? All 2026 tax figures · What is your Net Effective Rate? · How much should you set aside? · Net effective hourly rate calculator · Tax reserve in Peil