Published: 23 October 2026 · Updated: 24 October 2026
Dutch freelancer tax on €60,000 of revenue: after the €1,200 zelfstandigenaftrek, the 12.7% MKB profit exemption and the general tax credit, you keep about €39,259 of your first €54,000 of profit. Enter your own numbers below and see your 2026 estimate in seconds.
A Dutch ZZP'er keeps far more than an employee on the same gross. The 2026 playbook: €1,200 zelfstandigenaftrek off profit, then 12.7% of what remains is tax-free (MKB-winstvrijstelling), then Box 1 rates (35.75%–49.50%) on what's left, softened by the general tax credit. Run your own revenue and expenses through the calculator below.
Researched by MixKhazana Team · Last updated 24 October 2026 · Data: Belastingdienst / KVK 2026 tax tables
A ZZP'er (zelfstandige zonder personeel — a freelancer without staff) is taxed in Box 1 on net business profit: revenue minus allowable expenses. But Dutch freelancers get three deductions that employees never see. First, the zelfstandigenaftrek: a flat €1,200 in 2026 (down from €2,470 in 2025, falling to €900 in 2027) taken straight off profit — but only if you spend at least 1,225 hours a year on the business. Second, the MKB-winstvrijstelling: 12.7% of whatever profit remains after the entrepreneur deductions is simply tax-free — no hours test needed. Starters get a third layer, the startersaftrek of €2,123 in 2026.
What remains is taxed at the 2026 Box 1 rates: 35.75% up to €38,883, 37.56% up to €79,137, and 49.50% above. The first bracket looks steep because it bundles roughly 27.65% of social contributions (AOW, Wlz, Anw) with income tax — freelancers pay the same bundle as employees. The general tax credit (algemene heffingskorting, max €3,115 in 2026) then reduces the bill, phasing out as profit rises. This calculator models all of it in the standard way the KVK examples do.
Daan, a freelance developer in Amsterdam, invoices €60,000 in 2026 and has €6,000 of expenses. He works full-time for his business (urencriterium met) and started 5 years ago (no starter deduction):
Notice the headline rate (35.75%) never tells the full story: the effective tax on his €54,000 of profit is only about 27.3%, because the deductions eat the base first. Try the widget with your own figures — and if you're an employee instead, the European net salary calculator shows the other side of the same system.
| Figure | 2026 value |
|---|---|
| Zelfstandigenaftrek | €1,200 |
| Startersaftrek | €2,123 |
| MKB-winstvrijstelling | 12.7% |
| Box 1 bracket 1 | 35.75% to €38,883 |
| Box 1 bracket 2 | 37.56% to €79,137 |
| Box 1 bracket 3 | 49.50% above €79,137 |
| General tax credit (max) | €3,115 |
A Dutch ZZP freelancer pays Box 1 income tax of 35.75% to 49.50% on taxable profit, but the zelfstandigenaftrek (€1,200 in 2026), the 12.7% MKB profit exemption and tax credits cut that sharply. On a €60,000 revenue with €6,000 of expenses, the total effective bill lands around €14,741 — about 24.6% of revenue. Enter your own figures in the calculator above for a personal estimate.
The zelfstandigenaftrek (self-employed deduction) is €1,200 in 2026 — less than half the 2025 figure of €2,470. It is deducted from your business profit before tax and drops to €900 in 2027. You qualify if you work at least 1,225 hours per year in your business (the urencriterium).
The MKB-winstvrijstelling (SME profit exemption) exempts 12.7% of your profit from tax in 2026, calculated AFTER the zelfstandigenaftrek and other entrepreneur deductions. So on €52,800 of profit after the deduction, €6,705.60 is tax-free and only €46,094.40 is taxed. It applies to all entrepreneurs, with no hours criterion.
The urencriterium is the Dutch Tax and Customs Administration's 1,225-hours-per-year rule: you must spend at least 1,225 hours on your business to claim the zelfstandigenaftrek and the startersaftrek. That averages about 24 hours a week. It does not apply to the MKB-winstvrijstelling, which every entrepreneur gets.
The startersaftrek is an extra €2,123 deduction in 2026 for entrepreneurs in their first three years of business, on top of the zelfstandigenaftrek. You qualify if you did not run a business in at least one of the five preceding years and have not used the zelfstandigenaftrek more than twice in that period.
Usually yes: most ZZP freelancers charge 21% VAT (btw) on invoices and file quarterly VAT returns. If your annual turnover stays under €20,000, the small businesses scheme (KOR) lets you skip VAT returns entirely — a separate choice from income tax, which still applies.
The Box 1 rates and brackets come from the Dutch Tax and Customs Administration (Belastingdienst) and the Chamber of Commerce (KVK) 2026 rate tables: 35.75% up to €38,883, 37.56% up to €79,137, and 49.50% above. The €1,200 zelfstandigenaftrek, €2,123 startersaftrek and 12.7% MKB-winstvrijstelling are the published 2026 Belastingdienst figures.