Tax
How Much Tax Should I Save as a Freelancer in 2026? [Increased Tax Burden!]
Tax reserves are one of the most crucial financial pillars for every freelancer. In 2026, the rules change drastically — read on to learn exactly what this means for your wallet.
As a Dutch freelancer (ZZP'er), you don't get a payslip showing how much tax has already been withheld. You need to smartly save for taxes yourself. But with the massive reduction in self-employed deduction in 2026, this is more important than ever. In this article you'll find an updated calculator, specific percentages per income level, and smart monthly saving strategies for 2026. Keep track of your income and expenses with an accounting app, so you know exactly how much to set aside each month for taxes.
What Changes in 2026?
Before we dive into the calculations, it's crucial to understand what changes in 2026. The government is drastically reducing tax benefits for freelancers:
| Deduction | 2025 | 2026 | Change |
|---|---|---|---|
| Self-employed deduction | € 2,470 | € 1,200 | -51% (€ 1,270 less!) |
| Starter deduction | € 2,123 | € 2,123 | Unchanged |
| SME profit exemption | 12.7% | 12.7% | Unchanged |
Result: For most freelancers, the tax burden increases by €450-€600 per year!
The New Golden Rule for 2026: Start With 35-45%
Due to the reduced self-employed deduction, the rule of thumb changes in 2026: set aside 35-45% of your revenue for taxes as standard. This is significantly more than the 30-40% that applied in 2025. This percentage includes:
- Income tax (the largest part)
- Income-dependent contribution Health Insurance Act (4.85% in 2026)
- Extra buffer for the reduced deduction
- Potential additional assessments or setbacks
Tax Calculator for Dutch Freelancers 2026
Step 1: Calculate Your Profit
Revenue (what you invoice) - Business expenses = Profit before deductions
Step 2: Apply Entrepreneur Deductions (2026 Numbers!)
If you meet the 1,225-hour criterion you can claim the self-employed and starter deduction:
Profit before deductions - Self-employed deduction (€ 1,200 in 2026) ⚠️ REDUCED! - Possible starter deduction (€ 2,123) - Possible investment deduction = Profit after entrepreneur deductions
Step 3: Calculate SME Profit Exemption
Profit after entrepreneur deductions - SME profit exemption (12.7% in 2026) = Taxable income from business
Step 4: Calculate the Tax (2026 Tax Brackets)
With the new tax brackets for 2026:
| Bracket | Income | Rate | Max Tax |
|---|---|---|---|
| 1 | Up to € 38,883 | 35.75% | Max € 13,881 |
| 2 | € 38,883 - € 78,426 | 37.56% | Max € 14,852 |
| 3 | From € 78,426 | 49.50% | 49.50% over excess |
Step 5: Subtract Tax Credits (2026 Amounts)
| Tax Credit | Maximum 2026 |
|---|---|
| General tax credit | € 3,115 |
| Labor tax credit | € 5,685 |
Concrete Examples 2026: How Much to Save?
Example 1: Starting Freelancer (€ 30,000 revenue)
Sarah just started as a freelance graphic designer in 2026:
Revenue: € 30,000 Expenses (20%): € 6,000 Profit: € 24,000 After deductions (2026): - Self-employed deduction: € 1,200 (was € 2,470 in 2025!) - Starter deduction: € 2,123 - SME profit exemption: € 2,613 Taxable: € 18,064 Income tax: € 6,449 - General tax credit: € 3,115 - Labor tax credit: € 5,685 To pay: € 0 (you even get € 2,351 back!) Plus Health Insurance Act: € 950 Total to pay: € 0 Still save: 20% for safety (more than 15% in 2025!)
Example 2: Experienced Freelancer (€ 60,000 revenue)
Mark has been working as a freelance IT consultant for 4 years (no starter deduction anymore):
Revenue: € 60,000 Expenses (25%): € 15,000 Profit: € 45,000 After deductions (2026): - Self-employed deduction: € 1,200 (was € 2,470 in 2025!) - SME profit exemption: € 5,562 Taxable: € 38,238 Income tax: € 13,626 - Tax credits: € 8,800 Net tax: € 4,826 Plus Health Insurance Act: € 2,006 Total to pay: € 6,832 (15.2% of profit) COMPARISON WITH 2025: 2025 total: € 6,200 2026 total: € 6,832 INCREASE: € 632 per year!
Example 3: Top-earning Freelancer (€ 120,000 revenue)
Lisa is a successful interim manager:
Revenue: € 120,000 Expenses (20%): € 24,000 Profit: € 96,000 After deductions (2026): - Self-employed deduction: € 1,200 (was € 2,470 in 2025!) - SME profit exemption: € 12,039 Taxable: € 82,761 Income tax: - Bracket 1: € 13,881 - Bracket 2: € 15,118 - Bracket 3: € 1,794 Total: € 30,793 Minus tax credits: € 5,200 Net tax: € 25,593 Plus Health Insurance Act: € 4,353 Total to pay: € 29,946 (31.2% of profit) COMPARISON WITH 2025: 2025 total: € 29,400 2026 total: € 29,946 INCREASE: € 546 per year!
Updated Percentage Guidelines per Income Level (2026)
Based on the 2026 numbers, these are the recommended savings percentages:
| Annual Profit | Save from Revenue (2025) | Save from Revenue (2026) | Change |
|---|---|---|---|
| Up to € 20,000 | 15-20% | 20-25% | +5% more! |
| € 20,000 - € 40,000 | 20-25% | 25-30% | +5% more! |
| € 40,000 - € 70,000 | 25-30% | 30-35% | +5% more! |
| € 70,000 - € 100,000 | 30-35% | 35-40% | +5% more! |
| Above € 100,000 | 35-40% | 40-45% | +5% more! |
Monthly Saving Strategies That Work in 2026
1. The Separate Account Method (Even More Important Now!)
Open a separate savings account specifically for taxes. With the higher tax burden in 2026, this is even more crucial than before. As soon as an invoice is paid:
- Immediately transfer the UPDATED tax percentage (5% more!) to this account
- Treat this money as "not yours" - it belongs to the Tax Authority
- Set up an automatic transfer if possible
2. The Provisional Assessment Tactic (Adjusted for 2026)
Request a provisional assessment through the Dutch Tax Authority. IMPORTANT: Make sure to use the 2026 numbers, not the 2025 amounts!
- You pay automatically monthly
- No large amounts afterwards
- You can adjust the amount mid-year if your income changes
- Check our 2026 tax calendar for all important payment deadlines
3. The Updated 50/35/15 Rule for Freelancers 2026
The classic budget rule adapted for the 2026 tax reality:
- 50% for personal expenses (from your personal account)
- 35% for tax reserves (was 30% in 2025!)
- 15% for business investments and buffer
When Can You Save Less in 2026?
There are still situations where you can safely save less (though less often than in 2025):
1. Combination with Employment
Do you work part-time as an employee alongside your freelance work? Then tax has already been withheld on your salary. You can manage with 25-30% reserves on your freelance income (was 20-25% in 2025).
2. Partner with High Income
Do you have a partner with a good salary? Consider fiscal partnership. You can divide certain deductions, but be aware that the lower self-employed deduction also affects this strategy.
3. Many Investments Planned
Planning major investments? The small-scale investment deduction can still amount to up to 28% of the investment amount. This can partially offset the reduced self-employed deduction.
Practical Calculator: Your Personal Percentage for 2026
Use this updated formula for your 2026 situation:
Base percentage (see table - 5% higher than 2025!) + 5% for Health Insurance Act + 5% for buffer/unforeseen - 5% if you have many business expenses (>30%) - 5% if your partner earns = Your savings percentage for 2026
Common Pitfalls in 2026
Besides using outdated percentages, there is another common misconception that can cost you dearly.
Finally, don't forget to check your provisional assessment — this is an often overlooked action point.
Action Plan: What to Do NOW
- Calculate your new percentage: Use the table above and add 5% compared to 2025
- Adjust automatic transfers: Increase your monthly tax savings by approximately 5%
- Request new provisional assessment: Use the 2026 numbers, not 2025!
- Inform your accountant: Make sure they are aware of the changes
- Review your rates: Consider whether you need to increase your rates to offset the higher tax burden
Conclusion: Act Now to Prevent Additional Assessments
Remember: successful freelancers in 2026 adapt to the new reality. With the right savings strategy you sleep peacefully and can focus on what really matters: growing your business and serving your clients!
Sources and Further Reading
- Dutch Tax Authority - Tax Rate Table 2026
- Government - Tax Plan 2026
- All Tax Deductions for Freelancers 2026
- All Tax Changes for Freelancers 2026
- Gross to Net Calculator 2026
Disclaimer: This article contains general information and is not personal tax advice. Tax numbers are based on the Tax Plan 2026 as announced. Always consult a tax advisor for your specific situation.