Freelancer (ZZP) tax in the Netherlands 2026: the complete guide
As a freelancer (ZZP'er) in the Netherlands you pay tax on your profit, not your revenue. And thanks to deductions, you often keep more than you expect. This guide explains, in plain English, which tax you pay in 2026, which benefits exist, and how much you keep.
It's an overview. Want to go deeper on a topic? Each section links to a full article.
Which tax does a freelancer pay?
Two things matter most:
- Income tax — on your profit from the business (box 1).
- VAT (btw) — which you charge clients and pass on to the tax office. VAT is not a tax on your income; you are only the "pass-through". See how it works in our VAT guide.
You also pay a small healthcare contribution (Zvw). The tax office collects that separately.
From revenue to profit
You start with your revenue (everything you invoice, excluding VAT). Your business costs come off. What remains is your profit. You only pay tax on that profit — so tracking your costs well pays off.
The deductions that help you
Before you pay tax, you may subtract a few things from your profit:
- Self-employed deduction — € 1,200 in 2026, if you meet the hours rule (1,225 hours). Starters get € 2,123 extra. Read all about it in The self-employed deduction in 2026.
- SME profit exemption — 12.7% of what remains is exempt.
Want them all in one place? See the complete overview of freelancer tax deductions in 2026.
Only on the amount that then remains — your taxable income — do you pay income tax.
The 2026 tax brackets
| Taxable income | 2026 rate |
|---|---|
| Up to € 38,883 | 35.75% |
| € 38,883 – € 78,426 | 37.56% |
| Above € 78,426 | 49.50% |
Tax credits (the general tax credit and the labour tax credit) are then subtracted from the calculated tax. They often raise your net figure a lot.
How much do you keep?
That depends on your profit and your deductions. Our detailed explainer Net income as a freelancer in 2026 has a full worked example: on € 60,000 revenue with € 10,000 costs, you keep roughly € 40,613 net.
Want to see it for your own numbers? Use the free calculator below. And set money aside in time: read how much to set aside for tax.
When the time comes, we explain step by step how to file your income tax return. Working here as an expat? The common question about the 30% ruling for freelancers may help.
Keep it tidy with BoekBrug
Tax only gets easy when your admin is correct. In BoekBrug your revenue, costs and VAT are added up per quarter automatically. So you know where you stand all year, and your return is as good as done.
Important
This guide is an estimate and general explanation, not tax advice. Rates can change. For your situation, check the Belastingdienst or your bookkeeper.