Dutch Tax Calculator 2026
Calculate income tax and healthcare contributions as a Dutch freelancer (ZZP). Based on current 2026 tax rates. Hover over the icons for explanations.
⚠️ Important: In 2026, the self-employed deduction drops from €2,470 to €1,200 (-51%)!
Revenue & Costs
Entrepreneur Details
Detailed Calculation
Profit & Deductions
Tax & Credits
Tax to Reserve
💡 Tip: Reserve this amount monthly in a separate account to avoid surprises at tax time.
⚠️ Disclaimer: This calculator provides an indication based on 2026 tax rules. For complex situations (tax partner, home ownership, other income) results may vary. Always consult a tax advisor for your personal situation.
Keep your numbers ready for this calculation
ZZP Pulse tracks your revenue and expenses as you go: scan receipts, log hours, automatic VAT calculation, and smart reminders so you never forget a VAT deadline. Accountant-proof exports included.
Download ZZP PulseHow Does Income Tax Work for Freelancers in 2026?
As a freelancer (ZZP'er) in the Netherlands, you don't have an employer withholding taxes. You must calculate and reserve taxes yourself. The income tax system for 2026 has three brackets, and the self-employed deduction has been halved compared to 2025.
Tax Brackets 2026 (Box 1)
| Bracket | Taxable income | Rate |
|---|---|---|
| Bracket 1 | Up to €38,883 | 35,75% |
| Bracket 2 | €38,883 – €78,426 | 37,56% |
| Bracket 3 | Above €78,426 | 49,50% |
On top of income tax, you pay 4.85% healthcare contribution (Zvw) over your taxable profit (capped at €79,409).
Key Deductions for Freelancers in 2026
- •Self-employed deduction: €1,200 (was €2,470 in 2025 — 51% decrease). Requires 1,225 hours per year.
- •Starter deduction: €2,123 extra for new entrepreneurs (max 3 times in first 5 years).
- •SME profit exemption: 12.7% of profit after deductions is tax-free. Applies to all entrepreneurs.
- •Employment tax credit: Up to €5,685 (automatic).
- •General tax credit: Up to €3,115 (phases out at higher income).
Example: €60,000 Revenue as a Freelancer
Revenue: €60,000
Business costs (20%): -€12,000
Profit: €48,000
Self-employed deduction: -€1,200
MKB exemption (12.7%): -€5,944
Taxable income: €40,856
Income tax: €14,646
Tax credits: -€8,342
ZVW contribution: €2,149
Total tax: €8,453
Net income: ≈ €39,547 (€3,295/month)
Use the calculator above to calculate your exact situation. Want to understand all available deductions? Read our complete overview of all tax deductions for freelancers in 2026. Or learn how much tax to reserve each month.
If your profit is approaching €100,000, this calculator only shows the ZZP side of the picture. A BV (private limited company) taxes profit at 19% VPB on the first €200,000 instead of the 49.5% top bracket, but adds a €58,000 minimum DGA salary and ~€3,000/year of extra admin. Compare both structures in our ZZP vs BV 2026 guide.
Frequently Asked Questions
How much tax do I pay as a freelancer?
Most freelancers effectively pay 30-40% of their profit in taxes and contributions. The exact amount depends on your profit, applicable deductions, and whether you meet the 1,225 hour requirement.
What is the self-employed deduction in 2026?
The self-employed deduction in 2026 is €1,200 — a 51% drop from €2,470 in 2025. Combined with the starter deduction (€2,123), new entrepreneurs can deduct up to €3,323.
What percentage of tax do you pay as a freelancer?
The tax brackets in 2026 are: 35.75% (up to €38,883), 37.56% (€38,883-€78,426), and 49.50% (above €78,426). Plus 4.85% healthcare contribution. After all deductions and credits, the effective rate is typically 30-40%.
How do you calculate income tax as a freelancer?
Start with revenue minus costs = profit. Subtract the self-employed deduction (€1,200). Apply the MKB exemption (12.7%). Calculate tax per bracket. Subtract tax credits (arbeidskorting + heffingskorting). Add healthcare contribution (4.85%). Or simply use our calculator above.
Sources
All rates and amounts come from the official Belastingdienst pages below.