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🇳🇱 Self-Employment Cost Calculator, the Netherlands
ZZP, box 1 income tax · 2026 rates
Your situation
Working at least 1,225 hours a year in the business unlocks the self-employed deduction. Keep a contemporaneous record of hours; the Belastingdienst asks for it.
An extra deduction available in three of your first five years as an entrepreneur.
What you keep
€20,938 a year, after €3,062 in contributions and tax.
Keep a contemporaneous record of your hours. The self-employed deduction is the first thing the Belastingdienst checks, and a reconstruction after the fact rarely survives.
Social contributions
The self-employed pay this directly, unlike employees whose employer pays it.
Income tax
Being scaled down year by year, and gone in all but name compared with a decade ago.
Applied against the tax rather than the income, which is why low-income self-employment is taxed lightly.
Separate from the income-related contribution: everyone buys a policy from an insurer. Zorgtoeslag may cover part of it at lower incomes.
Quarterly VAT return (BTW-aangifte)
VAT is collected from clients and passed on, so it is not your money, but the quarterly return is compulsory even when there is nothing to pay.
Before you rely on this
- You are not insured against sickness or disability as a zzp'er: private cover (AOV) or a broodfonds is a real cost most newcomers overlook.
- Enforcement against false self-employment resumed in 2025, so a single client who directs your work is a genuine risk for both sides.
- You also build up no employer pension, so retirement saving is entirely on you.
- Contribution rates and thresholds are revised at least every year, and personal circumstances (dependants, other income, regional schemes) move the number. Treat this as a planning figure, not a filing.
VAT is not included above: it is collected from your clients and passed on, so it never was your money, but the periodic return is compulsory whether or not you owe anything.
Your estimate: €1,745 a month take-home as a zzp'er. An accountant in the Netherlands usually costs less per year than a single mistimed filing, and will tell you which regime actually fits your numbers. Free quote →
What this is based on
2026 rates · Belastingdienst, ondernemers
Rules and rates change. This tool gives you an informed starting point and the legal references to check, it is not legal or tax advice, and it does not replace a professional where money or deadlines are at stake.
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