How much a Dutch freelancer (zzp'er) should set aside for tax depends mostly on the profit: a small share on a low profit, much more on a high one. The tax credits go down as you earn more, and above a limit a higher rate applies.
How much at which profit?
Income tax and Zvw contribution together, in 2026, with the hours criterion and without the starter deduction:
| Profit per year | Tax and Zvw | Share of profit | Net per month |
|---|---|---|---|
| €20,000 | €796 | 4% | €1,600 |
| €30,000 | €1,712 | 5.7% | €2,357 |
| €40,000 | €5,326 | 13.3% | €2,890 |
| €50,000 | €9,674 | 19.3% | €3,360 |
| €60,000 | €14,586 | 24.3% | €3,785 |
| €80,000 | €24,598 | 30.7% | €4,617 |
| €100,000 | €35,977 | 36% | €5,335 |
This is without other income, a partner or other deductions, and below the state pension age. Profit is your turnover minus your business costs, without VAT.
What is in it?
- Income tax on your profit in box 1, minus the tax credits.
- Income-related Zvw contribution: 4.85% of your taxable profit, up to a profit of €79,409. You get a separate assessment for it.
- VAT is not part of it. The VAT you charge your clients is not yours: you pay it over with each VAT return. Keep it apart from the money for income tax.
Which deductions lower it?
- Self-employed deduction (zelfstandigenaftrek): €1,200, if you work at least 1,225 hours a year in your business.
- Starter deduction (startersaftrek): €2,123 extra, at most three times in your first five years.
- SME profit exemption (mkb-winstvrijstelling): 12.7% of your profit after the entrepreneur deductions is exempt, also without the hours criterion.
These deductions save tax at no more than the second bracket rate, even if you are in the top bracket.
How do you pay it?
You can ask the Belastingdienst for a provisional assessment (voorlopige aanslag) for the current year, based on the profit you expect. You pay it in equal monthly instalments; the full amount has to be paid by 31 December. That way you do not pay a large amount at once the next year, sometimes for two years together. If your profit changes, you can change the provisional assessment.
Enter your own profit in the calculator for your amount, also per month.