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Netherlands Tax
ZZP Tax Calculator 30% Ruling Calculator Salary After Tax Box 3 Wealth Tax
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2026 official figures
Zelfstandigenaftrek €1.200
MKB vrijstelling 12,70%
Zvw 4,85% included
Box 1 correct bracket engine
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Netherlands ZZP Tax Calculator
2025, 2026 & 2027 Preview

Estimate your take-home pay as a Dutch freelancer for 2025 and 2026 using the active tax engine, with a preview for 2027. Includes income tax, zelfstandigenaftrek, startersaftrek, MKB winstvrijstelling, and Zvw contribution.

Tax Year
💻
Your ZZP Tax Estimate
Revenue & Costs
€
Total invoiced revenue excluding VAT for the year.
€
Deductible business expenses: equipment, software, office, travel, insurance, accountant fees.
hrs
Required for the urencriterium. Must be ≥1.225 hours for zelfstandigenaftrek and startersaftrek.
Deductions & Status
Starter's Deduction (Startersaftrek)
Only if ≥1.225 hrs and in first 3 years as ZZP
Vehicle from Business (Bedrijfsauto)
V1: structural input only, bijtelling not modelled
Fiscal Partner (Fiscaal Partner)
Recorded for future expansion — no current tax effect
Age & Optional
age
AOW-age taxpayers may face different rates and credit interactions. This tool uses a simplified AOW-age model and should be treated as indicative only.
€
Reduces taxable income if entered. Enter annual amount.
€
Any other deductible Box 1 items not already listed above.
2027 preview only. These figures are directional and not filing-ready.
⚠️ Hours entered are below 1.225. Zelfstandigenaftrek and startersaftrek are not applied — urencriterium not met.
Estimated Annual Net Income
—
after tax, deductions & Zvw
vs gross revenue
—
Monthly Net
—
per month
Effective Tax Rate
—
incl. Zvw
Tax Burden
—
of gross revenue
Taxable Income
—
Box 1 base
Zvw Contribution
—
4,85% capped €79.409
Implied Hourly Net
—
based on hours entered
Step-by-Step Profit & Tax Breakdown
Scenario Comparison
Conservative
—
no entrepreneur deductions
Standard (Your Scenario)
—
eligible deductions applied
Illustrative Optimised
—
example with extra deductions
With vs Without Entrepreneur Deductions
✕ Without Deductions
Gross revenue—
Costs—
Taxable income—
Income tax—
Zvw—
Net income—
✓ With Deductions
Gross revenue—
Total deductions—
Taxable income—
Income tax—
Zvw—
Net income—
2025 vs 2026 Comparison
2025
—
estimated net
2026
—
estimated net
Difference
—
Net Income vs Gross Revenue
Illustrative optimised
Standard
Conservative
5-Year Projection (3% annual revenue growth, costs scale proportionally)
YearRevenueCostsTaxable TaxZvwNet IncomeCumulative
Entered Data Summary
Important: This is an indicative estimate only. No rights can be derived from this calculation. This models income tax only — not VAT filing or KOR treatment. Pension, accountant costs, municipality taxes, and personal circumstances may materially affect your actual outcome. Always verify with a tax adviser or accountant.
✦ Cal, AI Explanation
Cal is reviewing your ZZP tax scenario...
💬 Ask Cal about your ZZP taxes
Cal
Your ZZP estimate is ready. Ask me about the urencriterium, zelfstandigenaftrek, MKB vrijstelling, Zvw, or how to reduce your tax burden.

🇳🇱 ZZP Key Figures

Zelfstandigenaftrek: €1.200 (was €2.470 in 2025). Requires ≥1.225 hours.
Startersaftrek: €2.123 extra on top of zelfstandigenaftrek. First 3 years only.
MKB winstvrijstelling: 12,70% of profit after deductions. Always applies.
Zvw contribution: 4,85% of profit, capped at €79.409.
KOR: if revenue < €20.000, you may be VAT-exempt. This calculator models income tax only.
2026 Box 1 first bracket: 35,75% up to €38.883.

Related Calculators

30% Ruling Calculator→ Salary After Tax→ Box 3 Wealth Tax→ Freelance Rate Calculator→

Related Guides

ZZP Tax in the Netherlands→ The Dutch 30% Ruling→ How Box 3 Wealth Tax Works→

How ZZP Tax Works in the Netherlands

As a ZZP freelancer (eenmanszaak or sole proprietor), your business profit is treated as personal income in Box 1. Unlike employed workers, you can reduce your taxable profit using entrepreneur deductions before applying Box 1 income tax rates.

The Calculation Flow

Revenue − Business Costs = Accounting Profit
− Zelfstandigenaftrek (if ≥1.225 hrs) = €1.200
− Startersaftrek (if eligible) = €2.123
− Other Box 1 deductions
= Profit after entrepreneur deductions
× MKB winstvrijstelling reduction (12,70%)
− Pension contribution (if entered)
= Taxable Income (cannot go below zero)
Apply Box 1 tax brackets → gross tax
− Algemene heffingskorting
− Arbeidskorting
= Income Tax Due
+ Zvw contribution (4,85% of profit, max €79.409)
= Total Tax & Contributions
Net Income = Profit − Income Tax − Zvw
Note: net income is calculated on accounting profit (revenue minus costs) minus total tax and Zvw, not on taxable income.

The Urencriterium

You must spend at least 1.225 hours per year on your business to qualify for the zelfstandigenaftrek and startersaftrek. These hours include all business activities — not just billable client hours. If you are also employed, additional rules apply regarding the majority-time test.

MKB Winstvrijstelling

The MKB winstvrijstelling always applies to ZZP freelancers — you do not need to meet the urencriterium for this. It reduces your taxable profit by 12,70% of the profit remaining after entrepreneur deductions. This is one of the most significant automatic tax advantages of operating as a ZZP.

Illustrative Net Income by Revenue Level — 2026

Based on the 2026 tax engine in this calculator, assuming ≥1.225 hours, standard entrepreneur deductions, no pension contribution, and costs at 15% of revenue.

Gross RevenueCosts (15%)Taxable IncomeEst. Net IncomeKeep %
€40.000€6.000€25.800approx. €29.000~72%
€60.000€9.000€41.700approx. €41.000~68%
€80.000€12.000€56.900approx. €52.500~66%
€100.000€15.000€72.000approx. €63.000~63%
€150.000€22.500€109.800approx. €89.000~59%

These are broad illustrations. Use the calculator above for your specific figures.

Frequently Asked Questions

What counts as ZZP taxable profit?+
Your taxable profit starts with gross revenue minus deductible business costs. From that accounting profit you subtract entrepreneur deductions (zelfstandigenaftrek, startersaftrek) if you meet the hours criterion. Then the MKB winstvrijstelling reduces the remaining profit by 12,70%. Any pension contribution or other Box 1 deductions reduce the taxable base further. The result is your taxable income for Box 1.
What is the urencriterium and why does 1.225 hours matter?+
The urencriterium (hours criterion) requires you to spend at least 1.225 hours per year on your business to qualify for the zelfstandigenaftrek and startersaftrek. All business hours count — including administration, marketing, and client acquisition — not just billable hours. If you do not meet the threshold, these two deductions do not apply, though the MKB winstvrijstelling still does.
What is the zelfstandigenaftrek in 2026?+
The zelfstandigenaftrek in 2026 is €1.200. This is a fixed deduction from your accounting profit, reducing taxable income. It was €2.470 in 2025 and will drop further to €900 in 2027. The Dutch government has been phasing it down annually since 2023. You must meet the urencriterium (at least 1.225 hours) to claim it.
What is the MKB winstvrijstelling?+
The MKB winstvrijstelling (SME profit exemption) lets you deduct 12,70% of your profit after entrepreneur deductions from your taxable income. Unlike the zelfstandigenaftrek, you do not need to meet the urencriterium for this exemption — it automatically applies to all ZZP freelancers and sole proprietors. It is one of the most valuable structural tax advantages of operating as a ZZP rather than as an employee.
What is the KOR and when does it matter?+
The KOR (Kleineondernemersregeling) is the small business VAT scheme. If your annual revenue is below €20.000, you can apply to be exempt from charging VAT to clients and from filing VAT returns. This calculator models income tax only — not VAT treatment. The KOR affects your invoicing and VAT administration but does not directly change your income tax calculation. Consult a bookkeeper if you are near the €20.000 threshold.