ZZP Tax Reserve Calculator
Calculate how much tax to reserve as a Dutch freelancer. Get a recommended percentage and monthly amount based on your expected profit.
Tax year 2026 · reviewed June 2026
Last reviewed: Tax year 2026, reviewed in June 2026Official sources: Belastingdienst - income taxRead our methodology
Frequently asked questions
Quickly find answers to common questions
How much should I reserve for taxes as a ZZP?+
A common rule of thumb is to reserve 30-40% of your profit for taxes. The exact percentage depends on your income, deductions, and other earnings. This calculator gives a tailored recommendation with a safety margin.
Are zelfstandigenaftrek and MKB-winstvrijstelling included?+
Yes. The calculation includes zelfstandigenaftrek, startersaftrek (if applicable), and the MKB-winstvrijstelling. These reduce your taxable profit and lower your effective tax rate.
What about health insurance (ZVW)?+
For self-employed, the ZVW contribution is included in the calculation. It is added to your total expected tax burden.
Can I see a conservative vs optimistic range?+
Yes. We show conservative (+5%) and optimistic (-5%) bands around the recommended percentage so you can plan for volatility or growth.
How do quarterly payments fit in?+
We also show a quarterly reserve amount so you can align with provisional tax payments (voorlopige aanslag) or save each quarter.
What happens if I reserve too little?+
If you reserve too little, you may face a large tax bill at year-end. The Belastingdienst may also charge interest on late payments. It's often safer to reserve slightly more and get a refund than to end up short.
Should I use a separate business account for tax reserves?+
Yes, it's strongly recommended to keep your tax reserves in a separate savings account. This helps prevent accidentally spending money meant for taxes and can earn interest.
When do I pay income tax as a ZZP?+
As a ZZP'er, you usually file your tax return between March and May of the following year. You may receive a provisional assessment (voorlopige aanslag) earlier requiring monthly payments.
Still have questions?