Dutch freelancer (zzp): how much tax to set aside in 2026
How much should Dutch freelancers set aside for income tax and the Zvw contribution in 2026? A worked example on €50,000 profit plus rules of thumb.
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Freelancer (zzp) tax calculator 2026
How much tax should you set aside as a freelancer?
As a freelancer (zzp'er), nobody withholds tax from what you earn. You pay income tax and the income-related Zvw (Health Insurance Act) contribution afterwards, or through a provisional assessment. VAT is a separate pot: you collect it on behalf of the Belastingdienst and it is never yours.
What counts in 2026
- Self-employed deduction of €1,200, plus a possible start-up deduction (startersaftrek) of €2,123, if you meet the hours criterion (see self-employed-deduction-2026).
- SME profit exemption (mkb-winstvrijstelling): 12.7% of profit after the entrepreneur's allowance.
- Box 1 rates: 35.75% up to and including €38,883, 37.56% up to and including €78,426, 49.50% above that (see tax-brackets-2026).
- Tax credits: the general tax credit and the labour tax credit (see tax-credits-2026).
- Zvw contribution for entrepreneurs: 4.85% of your contribution income, up to a maximum of €79,409.
Worked example: €50,000 profit
Say you are not a starter, you meet the hours criterion, and you have no other income and no deductions.
- Profit: €50,000
- Less self-employed deduction of €1,200: €48,800
- Less SME profit exemption of 12.7%: €6,197.60
- Taxable profit: €42,602.40
- Box 1: €38,883 × 35.75% + €3,719.40 × 37.56% = €15,297.68
- Less general tax credit: €3,115 − 6.398% × (€42,602.40 − €29,736) = €2,291.80
- Less labour tax credit: €5,300 + 1.950% × (€42,602.40 − €25,845) = €5,626.77
- Income tax: about €7,379
- Zvw contribution: 4.85% × €42,602.40 = about €2,066
- Total: about €9,445, or roughly 19% of your profit
Here we assume your Zvw contribution income equals your taxable profit. Check this for your own situation.
Rules of thumb
- With a profit of around €50,000, set aside about 20 to 25% for income tax and Zvw. A buffer above the calculated amount covers surprises.
- At higher profits the percentage rises, because the tax credits phase out and bracket 3 kicks in.
- Keep VAT separate, in its own bank account.
- Request a provisional assessment (voorlopige aanslag) or adjust it. You then pay in monthly instalments and avoid a big bill afterwards.
- Also have a job? Your profit then sits on top of your salary in a higher bracket, so you need to reserve a larger percentage.
Disclaimer
This guide is for information only and is not tax advice. Amounts are rounded and assume a simplified situation. Not sure how this applies to you? Check with the Dutch Tax Administration (Belastingdienst) or a tax adviser.
This text was written with the help of AI and checked by a human against the sources listed (reference date 17 October 2026).
Sources
- Belastingdienst, Box 1: uitleg en tarieven: https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/prive/inkomstenbelasting/heffingskortingen_boxen_tarieven/boxen_en_tarieven/box_1/box_1
- Belastingdienst, Zelfstandigenaftrek 2026: https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/inkomstenbelasting/veranderingen-inkomstenbelasting-2026/ondernemersaftrek-2026/zelfstandigenaftrek-2026
- Belastingdienst, Mkb-winstvrijstelling: https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/inkomstenbelasting/inkomstenbelasting_voor_ondernemers/mkb_winstvrijstelling
- Belastingdienst, Toelichting 2026, Heffingskortingen: https://www.belastingdienst.nl/wps/wcm/connect/fisin/fisin2026/heffingskortingen
- Belastingdienst, Percentages inkomensafhankelijke bijdrage Zvw: https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/prive/werk_en_inkomen/zorgverzekeringswet/veranderingen-bijdrage-zvw/percentages-zvw
- Belastingdienst, Toelichting 2026, Inkomensafhankelijke bijdrage Zvw: https://www.belastingdienst.nl/wps/wcm/connect/fisin/fisin2026/inkomensafhankelijke_bijdrage_zorgverzekeringswet