Question 1

How much tax does a ZZP'er (freelancer) pay in the Netherlands?

Accepted Answer

A ZZP'er pays Box 1 income tax on profit after deductions such as the zelfstandigenaftrek, starters' deduction and MKB-winstvrijstelling, plus BTW (VAT) on sales.

Question 2

What is the self-employed deduction (zelfstandigenaftrek) in 2026?

Accepted Answer

The zelfstandigenaftrek is being phased down; in 2026 it is €1,200, available if you meet the 1,225-hour criterion (urencriterium).

Question 3

When do I pay BTW as a freelancer?

Accepted Answer

BTW (VAT) is typically filed and paid quarterly. The standard rate is 21%, with a 9% reduced rate for some goods/services; the KOR scheme can exempt small businesses.

ZZP / Freelance Tax Calculator