ZZP Freelancer Tax Netherlands 2026
Key deductions for ZZP in 2026
ZZP workers (Zelfstandigen Zonder Personeel) are taxed on profit, not gross turnover. Two deductions reduce taxable profit before Box 1 rates apply:
| Deduction | 2026 amount | Notes |
|---|---|---|
| Zelfstandigenaftrek | €2,470 | Flat deduction for self-employed; was €6,310 in 2022, being phased to €900 by 2027 |
| Startersaftrek (first 3 years) | €2,123 | Additional deduction if you meet the hours criterion and did not use it recently |
| MKB-winstvrijstelling | 13.31% of profit after above deductions | SME profit exemption; no hours requirement |
In addition, ZZP workers pay an inkomensafhankelijke bijdrage ZVW (income-dependent ZVW health contribution) of 5.65% on profit up to €75,864. This replaces the employer ZVW contribution that salaried workers benefit from.
Worked example: €70,000 turnover
| Step | Amount |
|---|---|
| Gross turnover | €70,000 |
| Minus zelfstandigenaftrek | -€2,470 |
| Minus MKB-winstvrijstelling (13.31%) | -€8,988 |
| Taxable profit (Box 1) | €58,542 |
| Box 1 income tax | -€24,162 |
| ZVW contribution (5.65%) | -€3,955 |
| Approximate net | €41,883 |
Note: this example assumes no other deductions (mortgage, pension), no startersaftrek, and does not include VAT (BTW), which passes through separately.
Net income table by turnover
All figures assume zelfstandigenaftrek only (no startersaftrek), MKB-winstvrijstelling, and ZVW at 5.65%. Box 1 tax applies at the 2026 bracket rates.
| Turnover | Zelfst. aftrek | MKB | Box 1 tax | ZVW | Net |
|---|---|---|---|---|---|
| €30,000 | €2,470 | €3,664 | €8,823 | €1,695 | €19,482 |
| €50,000 | €2,470 | €6,326 | €15,579 | €2,825 | €31,596 |
| €70,000 | €2,470 | €8,988 | €24,162 | €3,955 | €41,883 |
| €100,000 | €2,470 | €12,981 | €37,035 | €4,286 | €58,679 |
VAT and the KOR scheme
Most ZZP workers must register for BTW (VAT) and charge 21% on services to other businesses, or 9% on certain food, books and medical services. You file a quarterly BTW return. If your annual turnover is below €20,000, you can opt into the KOR (kleineondernemersregeling) and be fully VAT-exempt, with no quarterly filings required.
Frequently asked questions
Does the zelfstandigenaftrek keep decreasing?
Yes. It was €6,310 in 2022 and is being phased down to €900 by 2027. In 2026 it stands at €2,470. The reduction is a deliberate policy to narrow the tax gap between employees and ZZP workers, who do not pay social insurance premiums (WW, WIA).
Do ZZP workers pay VAT?
Most ZZP workers must register for BTW (VAT) and charge 21% on their invoices. However, if your annual turnover stays below €20,000 you can use the KOR (kleineondernemersregeling) and be VAT-exempt, simplifying your administration considerably.
What happens if I get sick or lose work as a ZZP?
ZZP workers are not covered by the Dutch WW (unemployment benefit) or the WIA (disability benefit). You are responsible for your own income protection. Options include voluntary WIA insurance, a private disability policy (arbeidsongeschiktheidsverzekering), or an income buffer in a business savings account.
2026 parameters: zelfstandigenaftrek per art. 3.76 Wet IB 2001, MKB-winstvrijstelling 13.31% per art. 3.79a, ZVW 5.65% per Zvw art. 43. General information, not tax advice. Last updated 2026-11-04.