ZZP Tax Calculator
Estimate your net profit as a freelancer in the Netherlands. Includes specific ZZP deductions like MKB and startersaftrek. Updated for 2026.
Your ZZP Income Projection
Financial Flow
Detailed Breakdown
| Annual Revenue (excl. VAT) | €80.000 |
| Business Expenses | -€5.000 |
| Gross Profit (Winst voor belastingen) | €75.000 |
| Entrepreneur Deductions (Ondernemersaftrek) | |
| Self-Employed Deduction (Zelfstandigenaftrek) | -€1.200 |
| Profit After Deductions | €73.800 |
| SME Profit Exemption (MKB-winstvrijstelling) | -€9.373 |
| Taxable Profit (Box 1 Income) | €64.427 |
| Taxes & Contributions | |
| Box 1 Income Tax (Gross) | €23.495 |
| General Tax Credit (Algemene Heffingskorting) | -€896 |
| Labour Tax Credit (Arbeidskorting) | -€3.849 |
| Net Income Tax (Inkomstenbelasting) | €18.751 |
| Zvw Healthcare Contribution (Inkomensafhankelijke bijdrage) | €3.926 |
| Total Taxes to Pay | €22.677 |
| Final Net Profit | €52.323 |
What This Calculator Does
This tool estimates your net take-home profit as a Dutch freelancer (ZZP'er) after income tax, healthcare contributions, and entrepreneur deductions. It's designed for self-employed professionals who want to understand their tax position, compare freelancing to employment, or plan quarterly tax payments.
Key inputs: gross profit (revenue minus business expenses), tax year, and whether you qualify for the 1,225 hour criterion, starter's deduction, or other entrepreneur benefits.
What's included: Box 1 progressive income tax, Zvw healthcare contribution (5.32% in 2026), zelfstandigenaftrek (€1,200 in 2026), optional startersaftrek (€2,123), and MKB profit exemption (12.7% in 2026). Tax credits are applied where relevant.
What's excluded: VAT (BTW), business expenses (you should deduct those before entering profit), pension contributions, and other Box 2/3 income. This estimates your personal income tax on freelance profit only.
Learn more: Read our guides on 30% ruling vs ZZP comparison and social security premiums.
Frequently Asked Questions for ZZP'ers
What is the 1,225 hour criterion (urencriterium)?
To qualify for Dutch entrepreneur tax deductions (like the zelfstandigenaftrek), you must prove you spent at least 1,225 hours working for your own business during the calendar year. This includes direct billable client hours, as well as administration, marketing, and travel.
What is the Zelfstandigenaftrek (Self-Employed Deduction)?
The zelfstandigenaftrek is a fixed amount you can deduct from your gross profit if you meet the 1,225 hour criterion. For 2026, this deduction is set at €1,200 (down from €2,470 in 2025 as the government phases it out).
What is the Startersaftrek (Starter's Deduction)?
If you are starting a new business, you may be eligible to apply an additional deduction of €2,123. You can apply the startersaftrek a maximum of three times during the first five years of your business. You must also meet the 1,225 hour criterion to claim it.
What is the MKB-winstvrijstelling (SME Profit Exemption)?
After applying the entrepreneur's deductions (zelfstandigenaftrek and startersaftrek), you deduct the SME profit exemption. For 2026, you can deduct 12.7% (down from 13.31% in 2025) of the remaining profit before applying Box 1 taxes.
Do freelancers (ZZP) pay Social Security?
Yes. Freelancers pay Box 1 income tax which automatically includes the national social security premiums (AOW, Anw, Wlz) in the first bracket. Additionally, ZZP'ers must pay the income-dependent healthcare contribution (Zvw), which is 5.32% in 2026 (capped at the maximum income limit).
Disclaimer: The calculations provided by DutchExpatTax.com are for informational purposes only and do not constitute tax, legal, or financial advice. While we strive for accuracy using data from the Belastingdienst (Dutch Tax Authority), individual circumstances may vary. Always consult a qualified tax advisor for personalized advice. Last updated: March 2026.