Tax year 2026

ZZP Tax Calculator

Estimate your net profit as a Dutch freelancer (ZZP'er), with zelfstandigenaftrek, MKB-winstvrijstelling, income tax, and the ZVW healthcare contribution all factored in.

Net profit after tax and ZVW
€45,196
Effective rate: 24,67%
Zelfstandigenaftrek− €1,200
MKB-winstvrijstelling (12.31%)− €7,238
Taxable income€51,562
Income tax€11,648
ZVW contribution (5.26%)€3,156

How ZZP tax works in the Netherlands

As a registered sole trader you pay income tax on your profit (revenue minus business expenses), not on revenue. Two key deductions reduce that profit before the Box 1 brackets apply: the fixed zelfstandigenaftrek and the percentage-based MKB-winstvrijstelling. On top of income tax, you pay an income-dependent ZVW contribution that funds the public health insurance system.

Hours criterion (urencriterium)

To claim zelfstandigenaftrek you must spend at least 1,225 hours per year on your business, and that work must represent more than half of your total working time. Keep an hours log; the Belastingdienst can ask for it during an audit.

Disclaimer

This is a simplified estimate that ignores partner deductions, specific reservering for arbeidsongeschiktheidsverzekering, and other edge cases. Talk to a tax advisor before basing decisions on it.

Frequently asked questions

What is a ZZP'er in the Netherlands?
ZZP stands for 'zelfstandige zonder personeel' (self-employed without staff). It is the Dutch term for a freelancer registered as a sole trader (eenmanszaak) at the KVK.
What is zelfstandigenaftrek?
A fixed deduction from your profit before income tax is calculated. It is being phased down by the government and is €1,200 in 2026, with a higher amount during your first three years (startersaftrek).
What is MKB-winstvrijstelling?
After the zelfstandigenaftrek, 12.31% of remaining profit is exempt from income tax. So if you have €60,000 profit, around €7,251 is tax-free under MKB.
Do I need to pay ZVW (healthcare) on my ZZP profit?
Yes. Self-employed people pay an income-dependent ZVW contribution (about 5.26% in 2026) on their profit, capped at €75,864. This is on top of your regular zorgverzekering premium.
Does this calculator include VAT (BTW)?
No. BTW is collected from your clients and remitted quarterly to the Belastingdienst. It does not affect your income tax or net profit. The KOR (small-businesses scheme) below €20,000 turnover lets you skip BTW entirely.

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