Your numbers
What you invoice in a year, before VAT.
Software, insurance, workspace, bookkeeper.
Set aside
That's €12,110 in tax (income tax, national insurance and ZVW) on €60,000 revenue.
Indicative — not tax advice. Calculated with the 2026 rates, using the same calculation core as the Peil app. Income-dependent tax credits are included; an AOV policy must pay out periodically to be deductible.
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).
This is one snapshot. Your tax moves all year.
Peil tracks your tax throughout the year. After every invoice, expense or payment your reserve adjusts automatically — so your provisional assessment holds no surprises.
See what you're really reserving this yearFrequently 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