2026 tax changes for Dutch freelancers (zzp)
Expat guide to 2026 tax for zzp freelancers in the Netherlands: self-employed deduction, SME exemption, Zvw, brackets and tax credits, with an example.
Updated:
Freelancer (zzp) tax calculator 2026
As a zzp'er (freelancer) in the Netherlands, you pay income tax on your profit. You also pay the income-related health insurance contribution (Zvw-bijdrage). A few important amounts changed in 2026. Below you find them in one overview, with the official source for each amount.
In short
- The self-employed deduction (zelfstandigenaftrek) is €1,200 [1].
- The start-up deduction (startersaftrek) is €2,123 [1].
- The SME profit exemption (mkb-winstvrijstelling) is 12.7% [2].
- The Zvw contribution is 4.85% on income up to €79,409 [3]. In 2025 it was 5.26% on income up to €75,864.
- The general tax credit (algemene heffingskorting) is at most €3,115 and the labour tax credit (arbeidskorting) is at most €5,685 [4][5].
2025 and 2026 side by side
| Item | 2025 | 2026 |
|---|---|---|
| General tax credit, maximum | €3,068 | €3,115 |
| General tax credit, starts to go down from | €28,406 | €29,736 |
| Labour tax credit, maximum | €5,599 | €5,685 |
| Zvw contribution for zzp'ers | 5.26% | 4.85% |
| Zvw, maximum income for the contribution | €75,864 | €79,409 |
| Box 2, upper limit of the first bracket | €67,804 | €68,843 |
Sources for 2026: [3][4][5][6]. The 2025 amounts come from the Belastingdienst (the Dutch Tax Administration).
Entrepreneur's allowance (ondernemersaftrek) in 2026
Self-employed deduction
If you meet the hours criterion (urencriterium), you get a self-employed deduction of €1,200 in 2026 [1]. If you have reached the state pension age (AOW-leeftijd) at the start of the year, you get half: €600. The self-employed deduction is lower than in 2025.
Is your profit lower than €1,200? Then your self-employed deduction cannot be higher than your profit. This limit does not apply to starters.
Hours criterion
You meet the hours criterion if you work at least 1,225 hours a year on your business [7]. Hours you spend on administration, finding clients and travel also count. Keep a record of your hours, because the Belastingdienst can ask for proof.
Start-up deduction (startersaftrek)
Are you a starter, and do you meet the hours criterion? Then you get a start-up deduction of €2,123 on top of the self-employed deduction [1]. If you have reached the state pension age, it is €1,062. Read the conditions on the Belastingdienst website.
SME profit exemption
After the entrepreneur's allowance, another 12.7% comes off your profit: the SME profit exemption [2]. You also get it if you do not meet the hours criterion.
Deductions save you at most 37.56%
In 2026, the self-employed deduction, the start-up deduction, the SME profit exemption and other deductions save you tax at a rate of at most 37.56% [6]. If your income is in the highest bracket (above €78,426), you pay back the difference with the top rate of 49.50%. This is called the tax rate adjustment (tariefsaanpassing).
Box 1 tax brackets in 2026
| Taxable income | Rate below state pension age |
|---|---|
| up to €38,883 | 35.75% |
| €38,883 to €78,426 | 37.56% |
| from €78,426 | 49.50% |
Source: [4][6]. If you have reached the state pension age, the rate in the first bracket is 17.85%.
Zvw contribution
As a zzp'er, you pay the income-related Zvw contribution yourself. In 2026 it is 4.85% of your taxable profit, on up to €79,409 [3]. Do you also earn a salary from a job? Then that salary counts towards this maximum.
Worked example: €50,000 profit
Take a zzp'er with no other income who is below the state pension age. This person meets the hours criterion and is not a starter.
| Step | Amount |
|---|---|
| Profit | €50,000 |
| Self-employed deduction | − €1,200 |
| SME profit exemption (12.7% of €48,800) | − €6,197 |
| Taxable profit | €42,603 |
| Box 1 tax | €15,297 |
| General tax credit | − €2,291 |
| Labour tax credit | − €5,398 |
| Income tax | €7,608 |
| Zvw contribution (4.85%) | €2,066 |
| Total | €9,674 |
So this zzp'er needs to set aside about 19% of the profit. Work out your own situation with the freelancer tax calculator.
VAT: small business scheme
Is your turnover in the Netherlands no more than €20,000 a year? Then you can choose the small business scheme (kleineondernemersregeling, KOR) [8]. You then do not charge VAT (btw), but you also cannot reclaim VAT. Read the conditions on the Belastingdienst website.
What should you do?
- Calculate your tax for 2026 with the freelancer tax calculator.
- Change your provisional assessment (voorlopige aanslag), the advance tax bill based on your expected income, if your profit is different from what you expected. You then pay every month and do not get a large bill afterwards.
- Every month, put a fixed percentage of your turnover in a separate account.
- Keep a record of your hours for the hours criterion.
Bookkeeping
Good bookkeeping makes your tax return easier. You then see your profit every month, and how much you need to set aside.
Sources
- Belastingdienst, Self-employed deduction 2026 (in Dutch, retrieved 17 October 2026): https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/inkomstenbelasting/veranderingen-inkomstenbelasting-2026/ondernemersaftrek-2026/zelfstandigenaftrek-2026
- Belastingdienst, SME profit exemption 2026 (in Dutch, retrieved 17 October 2026): https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/inkomstenbelasting/veranderingen-inkomstenbelasting-2026/mkb-winstvrijstelling-2026
- Belastingdienst, Income-related contribution under the Health Insurance Act 2026 (in Dutch, retrieved 17 October 2026): https://www.belastingdienst.nl/wps/wcm/connect/fisin/fisin2026/inkomensafhankelijke_bijdrage_zorgverzekeringswet
- Belastingdienst, Provisional assessment: rates and tax credits (in Dutch, retrieved 17 October 2026): https://www.belastingdienst.nl/wps/wcm/connect/nl/voorlopige-aanslag/content/voorlopige-aanslag-tarieven-en-heffingskortingen
- Belastingdienst, Labour tax credit table 2026 (in Dutch, retrieved 17 October 2026): https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/prive/inkomstenbelasting/heffingskortingen_boxen_tarieven/heffingskortingen/arbeidskorting/tabel-arbeidskorting-2026
- Rijksoverheid, Key tax figures table 2026 (in Dutch, retrieved 17 October 2026): https://www.rijksoverheid.nl/site/binaries/site-content/collections/documents/2025/09/16/fiscale-sleuteltabel-2026/Fiscale-sleuteltabel-2026.pdf
- Belastingdienst, Conditions of the hours criterion (in Dutch, retrieved 17 October 2026): https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/inkomstenbelasting/inkomstenbelasting_voor_ondernemers/voorwaarden_urencriterium
- Belastingdienst, Conditions of the small business scheme (in Dutch, retrieved 17 October 2026): https://www.belastingdienst.nl/wps/wcm/connect/nl/btw/content/kor-voorwaarden