You are viewing a guide with rates and examples for 2025.
Learn the 2025 ZZP deduction rules in English, including zelfstandigenaftrek €2,470, startersaftrek €2,123, the 1,225-hour rule, MKB-winstvrijstelling, and how much tax to reserve.
See exactly how much tax you owe as a freelancer, including all deductions.
Start calculation2025-12-12
Belastbaar editorial team
Self-employed Deduction
€2,470
Requires 1,225+ hours/year
The zelfstandigenaftrek is the primary tax benefit for Dutch self-employed individuals. In 2025, the zelfstandigenaftrek amount is €2,470, reducing your taxable profit directly.
The deduction has been decreasing significantly and will continue to decline:
Keep detailed records of your working hours. The Tax Authority can request evidence during an audit.
See exactly how much tax you owe as a freelancer, including all deductions.
Start calculationWorking 1,225+ hours/year as self-employed entitles you to the €2,470 zelfstandigenaftrek.
Starter Deduction
€2,123
First 3 years, max 3x in 5 years
New entrepreneurs can claim an additional startersaftrek (starter deduction) in 2025 on top of the zelfstandigenaftrek. The startersaftrek amount is €2,123 (often written as 2,123).
Combined Benefit: In your first 3 years, you can deduct €4,593 from your profit. This significantly reduces your tax burden as you build your business.
Note: The years don't need to be consecutive. If you don't meet the hours requirement one year, that year doesn't count toward your 3 starter years.
As a new entrepreneur in your first 3 years, you get an EXTRA €2,470 deduction on top of zelfstandigenaftrek!
SME Profit Exemption
12.7%
Of profit after deductions
The MKB-winstvrijstelling exempts 12.7% of your profit from taxation in 2025. This applies after other deductions.
How it works: 1. Calculate your profit 2. Subtract zelfstandigenaftrek (€2,470) 3. Subtract startersaftrek if applicable (€2,123) 4. From the remaining amount, 12.7% is tax-free
Example (2025): Starting with profit, subtract €2,470 for zelfstandigenaftrek. The MKB exemption of 12.7% is then applied to the remaining profit, making a portion tax-free. Use our ZZP calculator for exact calculations based on your situation.
This exemption applies automatically and has no hours requirement, making it valuable even for part-time entrepreneurs.
ZZP with €60,000 profit
After applying other deductions, 12.7% of remaining profit is tax-free under the MKB-winstvrijstelling.
The KOR (Kleine Ondernemersregeling) is a VAT exemption for small businesses with annual turnover below €20,000.
Register your business at the Chamber of Commerce (Kamer van Koophandel).
1-2 days
The Tax Authority automatically assigns you a VAT number after KVK registration.
1-2 weeks
Verify your annual turnover stays below €20,000 to qualify for the small business scheme.
1 day
Submit your KOR application via the Tax Authority portal. Takes effect next quarter.
5 min
With low turnover, you can opt for the KOR scheme and NOT charge VAT to clients. Simpler administration!
You can deduct home office costs if you have a dedicated workspace that meets specific requirements.
If you meet the requirements, you can deduct:
Tip: Even if you don't meet strict requirements, equipment used for work is still deductible. A desk, chair, monitor, and computer can be written off even without a dedicated room.
To deduct a portion of rent/mortgage as business expense, your home office needs a SEPARATE ENTRANCE and be used primarily for business.
Travel costs for business are deductible, but rules differ based on the type of transport.
Business Vehicle: If you drive more than 500 km/year for private use, you may need to add "bijtelling" (private use addition) unless you can prove limited private use.
Maintain a trip log with:
Claim [[commute.employerRateValue]] per kilometer for all business travel. This covers fuel, maintenance, and depreciation.
As your income grows, converting to a BV (besloten vennootschap) may become advantageous.
Use our ZZP calculator to compare scenarios and determine your break-even point.
Best when profit is below €100,000 and you value flexibility. Lower administrative burden, direct access to profits.
Recommended for most freelancers
Consider when profit exceeds €100,000-150,000 consistently. Benefits: lower corporate tax, asset protection, retained earnings.
Consult a tax advisor
Warning: Working mainly for one client with strict hours may be considered fake self-employment. Risk of back taxes and penalties.
Evaluate your working relationship
With high profit, a BV structure might save taxes. BV profits are taxed at 19% (up to €200k) vs your marginal rate of ~49.5%.
Warning: False Self-Employment
The Dutch Tax Authority is increasingly scrutinizing "schijnzelfstandigheid" - situations where ZZP'ers are effectively employees.
The government is implementing new legislation (DBA system) to clarify the distinction. Stay informed about changes.
Working as ZZP but actually an employee (schijnzelfstandigheid) carries serious tax and legal risks for both you and your client.
The zelfstandigenaftrek 2025 amount is €2,470. You qualify if you work at least 1,225 hours per year in your business.
Yes. The zelfstandigenaftrek 2025 amount is €2,470 if you meet the entrepreneur conditions, including the 1,225-hour requirement. New entrepreneurs may also be able to add the €2,123 startersaftrek.
The startersaftrek 2025 amount is €2,123. New entrepreneurs can claim this on top of the zelfstandigenaftrek for their first 3 years of business within the past 5 years, provided they meet the 1,225 hour requirement. Combined with the zelfstandigenaftrek (€2,470), first-year ZZP deductions total €4,593.
Most ZZP tax savings come from (1) deducting business expenses correctly, (2) applying entrepreneur deductions if you qualify (zelfstandigenaftrek + startersaftrek), (3) the automatic MKB-winstvrijstelling, and (4) smart VAT choices such as KOR when it fits your situation. Combine this with good bookkeeping and realistic tax reservations. Use our ZZP calculator to estimate your tax and the impact of deductions for your situation.
In most cases you register a one-person business (eenmanszaak) at KVK, after which you’ll receive a VAT number (BTW-id) from the Dutch Tax Administration. Then set up bookkeeping (invoices + expenses), check whether you qualify for the small business VAT scheme (KOR), and keep track of your hours if you want to claim entrepreneur deductions. Your income tax is based on taxable profit (revenue minus deductible costs).
Taxable income (belastbaar inkomen) is the part of your income that Dutch taxes are calculated on, after applying deductions and exemptions. It’s split across “boxes”: Box 1 (salary/profit from business and home), Box 2 (substantial interest/dividends), and Box 3 (savings/investments). For a ZZP, taxable income in Box 1 usually starts from your taxable profit: revenue minus deductible business expenses and entrepreneur deductions.
There isn’t one separate “self-employed tax”. As a ZZP you generally pay income tax in Box 1 on your taxable profit, plus the income-related healthcare contribution (Zvw). VAT (BTW) is separate: you collect it from customers and pay/claim it via VAT returns (unless you use the KOR). The exact amount depends on profit, deductions, and your personal situation—use our ZZP calculator for an estimate.
The zelfstandigenaftrek (self-employed deduction) is €2,470 in 2025, available if you work at least 1,225 hours per year in your business. The startersaftrek (startup deduction) is an additional €2,123 available to new entrepreneurs in their first 3 years of business. Both deductions reduce your taxable profit, and you can claim them together if you qualify.
“Fiscal zelfstandigenaftrek” usually refers to the same thing as the zelfstandigenaftrek: a fixed entrepreneur deduction you subtract from your profit if you meet the requirements (including 1,225 hours). In 2025, the zelfstandigenaftrek amount is €2,470.
In simple terms, you subtract the zelfstandigenaftrek from your profit (winst uit onderneming) before calculating Box 1 income tax. After entrepreneur deductions, the MKB-winstvrijstelling is applied on the remaining profit. Your final taxable profit is then taxed in the income tax brackets.
You can claim the zelfstandigenaftrek once per tax year, as long as you qualify in that year (including the 1,225-hour criterion). If you qualify again next year, you can claim it again for that year.
If your profit is too low to use the full zelfstandigenaftrek, the unused part (niet-gerealiseerde zelfstandigenaftrek) can be carried forward and offset against profits in the next 9 years, as long as you qualify for zelfstandigenaftrek again in the year you offset it (including the 1,225-hour criterion).
To qualify for the zelfstandigenaftrek, you generally need to meet the urencriterium: at least 1,225 hours per year spent on your business (including administrative work and acquisition).
“Niet-benutte” and “niet-gerealiseerde” zelfstandigenaftrek refer to the same concept: the part of the zelfstandigenaftrek you could not use because your profit was too low. This unused amount can be carried forward (typically up to 9 years) and offset against future profits if you qualify again in the year you offset it.
The MKB-winstvrijstelling (SME profit exemption) is 12.7% of your profit after deductions. This is applied automatically and reduces your taxable profit.
The KOR (Kleine Ondernemersregeling) exempts you from VAT if your annual turnover is below €20,000. You cannot charge VAT but also don't need to file VAT returns.
The zelfstandigenaftrek has been declining: €3,750 in 2024, €2,470 in 2025, and expected to be further reduced in 2026. Use the year selector to compare exact amounts.
ZZP tax depends on your profit after deductions. The first €38,441 is taxed at 35.82%, then 37.48% up to €76,817, and 49.5% above that. Use our ZZP calculator for your personal calculation.
In practice, most people become self-employed by registering their business with the KVK (Dutch Chamber of Commerce). You will typically receive a VAT number (BTW) from the Belastingdienst, set up bookkeeping (invoices, expenses, VAT returns), and check whether you qualify as an entrepreneur for income tax (for example: meeting the 1,225-hour criterion for certain deductions).
Taxable income is the income that remains after applying the rules for your tax box. For self-employed people (Box 1), it usually starts with profit (revenue minus business costs), then subtracts eligible deductions (e.g. zelfstandigenaftrek, startersaftrek) and applies the MKB-winstvrijstelling. The remaining amount is taxed in the income tax brackets.
There is no separate “self-employed tax”. Most ZZP’ers pay Dutch income tax (Box 1) on their taxable profit, plus the income-related healthcare contribution (Zvw). If you are VAT-registered, you may also need to file VAT (BTW) returns unless you use the KOR scheme. In 2025, income tax starts at 35.82% up to €38,441, then 37.48% up to €76,817, and 49.5% above that.
Tax information for self-employed and entrepreneurs
Business registration and entrepreneur information
Disclaimer: This guide is intended for general informational purposes and does not constitute personal tax advice. Please consult a tax advisor for advice about your specific situation.
