What taxes do ZZP'ers pay in Netherlands?+
ZZP'ers pay income tax on profits and may need to deal with VAT (BTW) on services. You can deduct business expenses and investments, and (if eligible) apply entrepreneur deductions and tax credits.
Do you pay tax in the Netherlands?+
In most cases, yes. If you live in the Netherlands (or earn Dutch income), you may owe Dutch taxes. For ZZP/freelancers this is usually income tax in Box 1 on your taxable profit plus the healthcare contribution (Zvw). VAT (BTW) is separate. Use this calculator to estimate your taxes based on your profit, costs and deductions.
What is taxable income for ZZP in the Netherlands?+
For a ZZP/freelancer, taxable income usually starts with profit: revenue minus deductible business costs. If you qualify, entrepreneur deductions such as zelfstandigenaftrek and startersaftrek reduce that profit, then the MKB-winstvrijstelling is applied. The remaining amount is taxed in Box 1.
How much tax do ZZP'ers pay?+
It depends on your taxable profit (revenue minus deductible costs), whether you qualify for entrepreneur deductions (like zelfstandigenaftrek and startersaftrek), the MKB-winstvrijstelling, and your tax credits. Enter your numbers above to get an estimate for 2026.
How much taxes will I pay for my business?+
For a Dutch one-person business (ZZP/eenmanszaak), the main taxes are income tax (Box 1) on taxable profit and the income-related healthcare contribution (Zvw). VAT (BTW) is typically charged to customers and reported separately. This calculator estimates your personal taxes and helps you plan your reservation amount.
How much tax should I charge?+
This usually refers to VAT (BTW). In the Netherlands many services are charged at the standard VAT rate (often 21%), but some services can fall under a reduced rate or be exempt. If you use the small business scheme (KOR) under €20,000 turnover, you don’t charge VAT (and you can’t reclaim VAT on costs).
Is labor charged sales tax?+
Often yes: labor/services are typically subject to VAT (BTW) in the Netherlands, unless an exemption applies or a reverse-charge rule is used. The exact VAT treatment depends on what you do and who your customer is. If you’re unsure, start with the standard rate (21%) and verify the correct VAT rule for your service.
How much tax do you pay on 99000?+
It depends on what the 99,000 represents (profit vs salary), your deductible costs, and whether you qualify for entrepreneur deductions and tax credits. At higher profits, a larger share is taxed in higher income tax brackets. Use this ZZP calculator and enter 99,000 profit (and your costs) to get a tailored estimate.
How much should I reserve for taxes as a ZZP'er?+
A common rule of thumb is to reserve 30-40% of your profit for taxes. The exact percentage depends on your income, deductions, and tax credits. Our calculator provides a personalized recommendation.
What is false self-employment and how do I avoid it?+
False self-employment (schijnzelfstandigheid) is when you appear self-employed but work like an employee. In practice, you reduce risk by having multiple clients, making independent choices, bearing business risk, and being organizationally independent. Rules can change by year; check current guidance for your situation.