Dutch freelancer (ZZP) tax calculator

Enter your profit and see your take-home income and how much to set aside for income tax and the Zvw contribution. With the self-employed deduction, starter deduction and SME profit exemption.

Profit

€

Turnover minus business costs, excluding VAT.

Amount is per

year month

Tax year

2025 2026

Then you get the self-employed deduction. Hours spent on admin and finding clients count too. Starting entrepreneur Not an entrepreneur in at least one of the five years before, and the self-employed deduction used at most twice in those years. You then also get the starter deduction. State pension age reached at the start of the year Lower rate in the first bracket, the elderly tax credit, and half the self-employed deduction.

Net per month

€ 0

Yearly calculation

Tax and Zvw as a share of your profit

Tax and Zvw on every extra euro of profit

How we calculate

From your profit we first subtract the self-employed deduction and, if you are starting out, the starter deduction. Of what is left, a fixed percentage is exempt: the SME profit exemption (see the table). The rest is your taxable profit.

On the taxable profit we apply income tax and national insurance contributions in three brackets. If your income reaches the top bracket, the deductions save tax at no more than the second bracket rate. Then the general tax credit and the labour tax credit are subtracted. The labour tax credit depends on your profit before the deductions.

As an entrepreneur you pay the Zvw contribution yourself, on your taxable profit up to a maximum. It comes as a separate assessment.

This is an estimate for a freelancer without other income. Wages from a job, a partner, your own home, box 3, investment deductions or losses from earlier years change the result. VAT is not part of this calculation. This is not personal tax advice.