Free Netherlands ZZP Tax Calculator 2027 — Proposed Rates
Published: 12 November 2026 · Updated: 12 November 2026
Enter your freelance revenue and expenses to estimate your 2027 Dutch income tax as a ZZP'er — using the rates in the government's 2027 Tax Plan. Read the warning first: these are proposed rates, not yet law. Parliament votes in December 2026, and the Belastingdienst publishes the final tables after that.
On €60,000 revenue with €6,000 of expenses, a 2027 ZZP'er keeps about €38,956 — tax of roughly €15,044. That is about €302 more tax than the same profit cost in 2026: the first-bracket rate rises to a proposed 36.23%, and the zelfstandigenaftrek falls to €900. The starter's deduction effectively disappears — €10, down from €2,123. All 2027 figures below are proposals from the Belastingplan 2027 (15 September 2026) and can still change.
Researched by MixKhazana Team · Last updated 12 November 2026 · Data: Belastingplan 2027 (Prinsjesdag, 15 September 2026) — proposed Box 1 rates 36.23%/38.16%/49.50%; KVK / Belastingdienst — zelfstandigenaftrek €900 (2027), MKB-winstvrijstelling 12.7%
How to use
- Enter your annual revenue in euros — total invoiced turnover, excluding VAT.
- Enter your business expenses — equipment, travel, insurance, software.
- Say whether you meet the 1,225-hour rule (urencriterium) and whether you are a starter in your first three years.
- Click Calculate My ZZP Tax to see your taxable profit, proposed Box 1 tax and what you keep.
How it works
Dutch freelance tax runs in four steps. First, profit = revenue minus business expenses. Second, the entrepreneur's deductions: the zelfstandigenaftrek (self-employed deduction) of €900 in 2027 — down from €1,200 in 2026 and €2,470 in 2025, a phase-down already written into law — if you meet the 1,225-hours-a-year urencriterium, plus the startersaftrek for new businesses, which collapses from €2,123 to just €10 in 2027 and disappears entirely in 2028. Third, the MKB-winstvrijstelling (SME profit exemption): 12.7% of what remains is tax-free, unchanged for 2027, with no hours criterion. Fourth, Box 1 tax on what is left, softened by the general tax credit (up to a proposed €3,154 in 2027). The Dutch salary after-tax calculator shows the same Box 1 rates for employees, and the Dutch VAT calculator covers the 21% btw on your invoices.
The 2027 rates are the story of this page — and the warning on it. The Belastingplan 2027, presented on Prinsjesdag (15 September 2026), proposes a first-bracket rate of 36.23% up to €39,247 (2026: 35.75% up to €38,883), a second-bracket rate of 38.16% up to €78,426 (2026: 37.56%), and an unchanged top rate of 49.50% above €78,426. The government indexes the brackets for only 48% of inflation — the difference is called the vrijheidsbijdrage ("freedom contribution") and helps pay for defence. But on 29 September the cabinet changed its purchasing-power package and proposed that the top rate start at €80,578 instead of €78,426, with possibly lower first- and second-bracket rates. Parliament still has to vote, usually final in mid-December, and the Belastingdienst publishes the final withholding tables after that. This calculator uses the 15 September proposal and says so on every result — re-run it in January against the final tables.
Two more 2027 changes matter for freelancers. The 30% ruling for incoming expats drops to a maximum of 27% in 2027, with the salary threshold rising to a proposed €52,521. And the general tax credit rises to a proposed maximum of €3,154 (2026: €3,115) while the arbeidskorting (work tax credit) rises to a proposed maximum of €5,929 (2026: €5,685) — this calculator models the general credit in simplified form and leaves the arbeidskorting out, because its 2027 kink points follow the minimum wage set in November 2026 and were still estimates at publication. VAT is separate: most ZZP'ers charge 21% btw and file quarterly, unless annual turnover stays under €20,000, where the small-business scheme (KOR) lets you skip VAT returns.
Worked example
Take a real 2027 ZZP'er: €60,000 revenue, €6,000 expenses, 1,225+ hours, not a starter:
- Profit: €60,000 − €6,000 = €54,000
- Zelfstandigenaftrek: − €900 → €53,100
- MKB-winstvrijstelling (12.7%): − €6,743.70 → taxable profit €46,356.30
- Box 1 tax (proposed): 36.23% × €39,247 + 38.16% × €7,109.30 = €16,932.10
- General tax credit (simplified): − €1,888.50 → tax due €15,043.59
- You keep: €38,956.41/year — €3,246.37/month (27.9% effective rate on profit)
The same profit in 2026 cost €14,741.31 in tax and kept €39,258.69 — so the 2027 proposals cost this freelancer about €302 more a year. A starter in 2027 saves almost nothing extra: the €10 startersaftrek cuts the bill by roughly €4. Try your own figures in the widget above.
The 2027 ZZP numbers at a glance
| Box 1 bracket 1 (proposed) | 36.23% up to €39,247 |
| Box 1 bracket 2 (proposed) | 38.16% up to €78,426 |
| Box 1 top rate | 49.50% above €78,426 |
| Zelfstandigenaftrek 2027 (law) | €900 (2026: €1,200) |
| Startersaftrek 2027 (proposed) | €10 (2026: €2,123) |
| MKB-winstvrijstelling | 12.7% (unchanged) |
| General tax credit max (proposed) | €3,154 (2026: €3,115) |
Sources: Belastingplan 2027 (Prinsjesdag, 15 September 2026); Deloitte, Dutch Tax Budget 2027 — rates and tax credits; KVK, Prinsjesdag 2026 tax plans for eenmanszaken; Belastingdienst / Ondernemersplein — zelfstandigenaftrek and MKB-winstvrijstelling 2027.
Frequently asked questions
What are the Dutch income tax rates for 2027?
The Belastingplan 2027 proposes, for people below state pension age: 36.23% on taxable income up to €39,247, 38.16% up to €78,426, and 49.50% above that. These are proposals presented on Prinsjesdag (15 September 2026) — Parliament had not passed them at publication, and a 29 September cabinet proposal may still change the top threshold to €80,578. The Belastingdienst publishes the final tables in December 2026.
What is the zelfstandigenaftrek in 2027?
The zelfstandigenaftrek (self-employed deduction) is €900 in 2027, down from €1,200 in 2026 and €2,470 in 2025. Unlike the tax rates, this phase-down is already law. You qualify if you work at least 1,225 hours a year in your business (the urencriterium). It is deducted from your business profit before tax.
What happens to the startersaftrek in 2027?
The startersaftrek collapses from €2,123 in 2026 to just €10 in 2027, and disappears completely in 2028, with no transitional arrangement. For a new ZZP'er it is effectively gone — on a €54,000 profit it saves roughly €4 of tax. You qualify in your first three years of business if you meet the urencriterium and the other starter conditions.
How does the MKB-winstvrijstelling work in 2027?
The MKB-winstvrijstelling (SME profit exemption) exempts 12.7% of your profit from tax in 2027, unchanged from 2026, calculated AFTER the zelfstandigenaftrek and other entrepreneur deductions. So on €53,100 of profit after the deduction, €6,743.70 is tax-free and only €46,356.30 is taxed. It applies to all entrepreneurs, with no hours criterion.
What is the urencriterium and do I meet it?
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.
Do ZZP freelancers pay VAT in the Netherlands?
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.
What official sources are the 2027 Dutch figures based on?
The proposed Box 1 rates and thresholds come from the Belastingplan 2027 presented on Prinsjesdag, 15 September 2026, as summarised by Deloitte and the Chamber of Commerce (KVK). The €900 zelfstandigenaftrek, the €10 startersaftrek and the 12.7% MKB-winstvrijstelling are the published 2027 figures from the Belastingdienst and Ondernemersplein. The general tax credit maximum of €3,154 is the proposed figure from the 2027 fiscal key table.