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Nederlands
Freelancer tax

Freelancer (zzp) tax calculator 2026

Enter your expected profit. You see your income tax, your health insurance contribution (Zvw) and the share of your profit to set aside.

Updated:

  • 2026 figures
  • No cookies
  • With sources

Your details

Your business

Revenue minus costs, without VAT (btw). Before the self-employed deduction.

This is the hours criterion (urencriterium). Travel time and admin count too.

You were not self-employed in 1 or more of the previous 5 years, and you got the self-employed deduction no more than 2 times in those years.

Leave empty if you are only self-employed.

Compare with employment

Everything included, also holiday allowance.

Result: Freelancer tax

Live calculator · 2026

Your details

Expected profit in 2026
€50,000
I work at least 1,225 hours on my business
Yes
I am a starter
No
Salary from a job on the side (per year)
€0
I have reached state pension age (AOW)
No
Gross annual salary of a similar job
€50,000

Set aside from your profit

19%

That is €9,674 per year, or €806 per month.

After tax you keep €40,326 (€3,361 per month).

Where your profit goes€50,000

  • You keep€40,32681%
  • Income tax€7,60815%
  • Zvw contribution€2,0664%
Set aside per month
€806
Income tax and Zvw
Marginal rate
49.2%
Tax and Zvw on your next euro of profit
Net per month
€3,361
Profit after tax, divided by 12

Net against profit, per year
  • Net as a freelancer
  • Net as an employee with the same gross
  • Profit
  • Tax and Zvw

Profit per year

The calculation

Calculation: Freelancer tax
Profit
Profit€50,000
Self-employed deductionzelfstandigenaftrek−€1,200
SME profit exemption (12.7%)mkb-winstvrijstelling−€6,197
Taxable profit€42,603
Income tax
Tax box 1Including national insurance contributions€15,297
General tax creditalgemene heffingskorting−€2,291
Labour tax creditarbeidskorting−€5,398
Income tax€7,608
Health Insurance Act (Zvw)
Zvw contribution (4.85%)On at most €79,409€2,066
Total to set aside€9,674
  • VAT (btw) is not included. You pay VAT separately, every quarter.
  • Ask for a provisional assessment (voorlopige aanslag). Then you pay the tax every month and get no big bill afterwards.

Sources: Belastingdienst: self-employed deduction 2026, Belastingdienst: SME profit exemption 2026, Belastingdienst: hours criterion conditions, Belastingdienst: income-related Zvw contribution 2026, Belastingdienst: Zvw percentages, Belastingdienst: tax calculation 2026 (fiscal information), Belastingdienst: tax credits 2026 (fiscal information), Rijksoverheid: key tax figures 2026 (pdf). See also methodology and sources.

Compare

Put your result next to other choices. Everything updates as you type.

Freelancer, employee or DGA?

Net per year, with a gross salary of €50,000 and a profit of €50,000.

  • Freelancer (zzp)€40,326After income tax and Zvw contributionHighest net
  • Employee€39,141Without holiday allowance and without pension contribution
  • DGA with your own bvNot calculatedThis needs the corporate income tax (vennootschapsbelasting) and the customary salary (gebruikelijk loon). These figures are not in this calculator yet.

Freelancing pays more net: €1,185 per year

This difference is not the whole story. As a freelancer you pay yourself for things an employer arranges:

  • No pension through an employer. You build up your own pension.
  • No insurance for illness or disability. Disability insurance (AOV) or a broodfonds costs money.
  • No holiday allowance and no paid holidays.
  • No pay when you are ill. An employee gets (part of) their salary for up to two years of illness.
  • No unemployment benefit (WW) when your clients stop.
  • An employer pays contributions on top of the gross salary, such as the 6.1% employer Zvw levy.

What if you earn more?

+€2,545 net per year

Of €5,000 extra profit you keep 51%. Set aside €2,455 more.

Scenario A against B

Save your current inputs as scenario A. Then change anything: you see A and B side by side.

How does it work?

First the self-employed deduction and, if you qualify, the start-up deduction (startersaftrek) come off your profit. Then the 12.7% SME profit exemption comes off. You pay box 1 income tax on the rest, minus the tax credits.

On top of that you pay the income-related health insurance contribution (Zvw) of 4.85%. Employees do not pay this themselves: their employer pays the employer levy.

Frequently asked questions

How much tax do I pay as a freelancer (zzp)?

It depends on your profit. If you meet the hours criterion and have no other income, in 2026 you pay about 6% on €30,000 profit, 19% on €50,000 profit, 31% on €80,000 profit. That is income tax plus the Zvw contribution.

How much is the self-employed deduction in 2026?

€1,200. If you have reached state pension age at the start of the year, it is €600. Starters get an extra €2,123 start-up deduction (startersaftrek).

What is the hours criterion (urencriterium)?

You work at least 1,225 hours a year on your business. Then you qualify for the self-employed deduction and the start-up deduction (startersaftrek). Keep a record of your hours: the Belastingdienst can ask for it.

How much is the SME profit exemption in 2026?

12.7% of your profit after the entrepreneur's deductions. You get the SME profit exemption (mkb-winstvrijstelling) even if you do not meet the hours criterion.

How much Zvw contribution do I pay as a freelancer?

4.85% of your taxable profit, on at most €79,409. If you also have a salary, it counts towards that maximum.

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