Freelancer Tax in Netherlands
Calculate your net income as a freelancer or self-employed worker in Netherlands for 2026.
Freelancer tax system in Netherlands
Self-employed workers in the Netherlands (ZZP'ers, zelfstandigen zonder personeel) pay income tax through Box 1 at combined rates of 36.97% and 49.50%, which include national insurance premiums. ZZP'ers benefit from the zelfstandigenaftrek (self-employed deduction) of €3,750 and the MKB-winstvrijstelling (SME profit exemption) of 13.31% on qualifying profit. Mandatory health insurance (Zorgverzekeringswet) costs around €140-160/month and is paid separately.
- •Box 1 tax: combined 36.97% up to €38,441, then 49.50% above (includes volksverzekeringen)
- •Zelfstandigenaftrek: €3,750 self-employed tax deduction (requires 1,225+ hours/year)
- •MKB-winstvrijstelling: 13.31% of qualifying profit is exempt from tax
- •ZVW: mandatory health insurance ~€140-160/month, plus income-dependent contribution (5.32%)
- •No mandatory pension: freelancers choose their own retirement savings
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