Tax
Dutch ZZP Tax Rates 2025: Official Scorecard with Sources
One reference page with every tax rate that affects you as a Dutch freelancer in 2025. Useful when finalising last year's return or comparing to 2026. Every number links directly to the official Belastingdienst page so you can verify it yourself.
Box 1: Income tax brackets
The rate you pay on profit from your business and salaried income. Three brackets, progressive. The figures below are for people not yet at AOW age.
| Bracket | Income | Rate |
|---|---|---|
| 1 | Up to € 38,441 | 35.82% |
| 2 | € 38,441 – € 76,817 | 37.48% |
| 3 | Above € 76,817 | 49.50% |
For someone at AOW age (born after 1 Jan 1946), the bracket 1 rate is 17.92% instead of 35.82%; brackets 2 and 3 are unchanged.
§Belastingdienst — Box 1: tarieven en schijven
General tax credit (algemene heffingskorting)
A flat reduction on your income tax for every taxpayer. The full amount applies up to a "phase-out start"; above that it shrinks linearly to zero at the "phase-out end".
| Parameter | Non-AOW | AOW |
|---|---|---|
| Maximum credit | € 3.068 | € 1.536 |
| Phase-out start | € 28.406 | € 28.406 |
| Phase-out end (zero) | € 76.817 | € 76.817 |
| Phase-out rate | 6,337% | 3,170% |
§Belastingdienst — Algemene heffingskorting 2025
Work tax credit (arbeidskorting)
A tax credit on your work income (salary + business profit before deductions). It rises with income, peaks, then phases out for higher earners. Numbers below are for non-AOW age.
| Income range | Calculation |
|---|---|
| Up to € 12,169 | 8,053% × arbeidsinkomen |
| € 12.169 – € 26.288 | € 980 + 30.030% × (income − € 12,169) |
| € 26.288 – € 43.071 | € 5,220 + 2.258% × (income − € 26,288) |
| € 43.071 – € 129.078 | € 5,599 − 6.510% × (income − € 43,071) |
| Above € 129,078 | € 0 |
Maximum credit: € 5,599 (non-AOW) / € 2,802 (AOW).
§Belastingdienst — Tabel arbeidskorting 2025
Self-employed deduction (zelfstandigenaftrek)
A fixed deduction from your business profit if you meet the 1,225-hour criterion. Being phased down each year toward € 900 in 2027.
| Year | Amount |
|---|---|
| 2024 | € 3.750 |
| 2025 | € 2.470 |
| 2026 | € 1.200 |
§Belastingdienst — Zelfstandigenaftrek
Starter deduction (startersaftrek)
Extra deduction on top of the self-employed deduction. You can claim it up to 3 times in your first 5 years as an entrepreneur.
| Parameter | Amount |
|---|---|
| Standard amount | € 2.123 |
| AOW age | € 1.062 |
§Belastingdienst — Startersaftrek
SME profit exemption (MKB-winstvrijstelling)
A percentage exemption on your profit after the entrepreneur deductions. Applied automatically — you don't need to opt in.
| Year | Percentage |
|---|---|
| 2025 | 12,7% |
| 2024 | 13,31% |
§Belastingdienst — MKB-winstvrijstelling
Deduction rate cap for high incomes
If your income exceeds the top-bracket threshold, deductions like the self-employed deduction don't reduce your tax at the full 49.50% — only at the bracket-2 rate. The "tariefsaanpassing" claws back the difference.
| Parameter | Value |
|---|---|
| Threshold (income) | € 76.817 |
| Adjustment percentage | 12,02% |
§Belastingdienst — Tariefsaanpassing aftrekposten
Income-dependent Health Insurance Act contribution (Zvw)
On top of income tax you pay an income-dependent health insurance contribution. As a freelancer this is billed via a separate Zvw assessment, capped at a maximum income.
| Parameter | 2025 | 2026 |
|---|---|---|
| Rate (self-employed) | 5,26% | 4,85% |
| Maximum contribution income | € 75.864 | € 79.409 |
| Maximum contribution per year | ≈ € 3.990 | ≈ € 3.851 |
§Belastingdienst — Percentages bijdrage Zvw
Use these numbers in practice
Reading the rates is half the work. The other half is plugging your own revenue, costs and AOW status into a calculator that uses every rate on this page.
Frequently Asked Questions
What are the Box 1 income tax brackets for ZZP in 2025?
For people not yet at AOW age in 2025: bracket 1 is 35.82% up to €38,441, bracket 2 is 37.48% from €38,441 to €76,817, and bracket 3 is 49.50% above €76,817.
How much is the self-employed deduction in 2025?
The zelfstandigenaftrek in 2025 is €2,470 if you meet the 1,225-hour criterion. The deduction is being phased down each year and drops to €1,200 in 2026 and €900 in 2027.
What is the maximum arbeidskorting in 2025?
The maximum arbeidskorting in 2025 is €5,599 (€2,802 for AOW age) and is reached at a work income of €43,071. Above that the credit phases out at 6.510% per euro and reaches zero at €129,078.
How much Zvw contribution does a ZZP pay in 2025?
In 2025 the income-dependent Zvw contribution for self-employed people is 5.26%, with a maximum contribution income of €75,864 — so the maximum Zvw assessment is approximately €3,990 per year.
When does the deduction rate cap (tariefsaanpassing) apply in 2025?
In 2025 the tariefsaanpassing kicks in when your income exceeds €76,817. Deductions like the zelfstandigenaftrek then only reduce your tax at the 37.48% bracket-2 rate; the difference vs. 49.50% is clawed back at 12.02%.
Related deep-dives
- Gross-to-net for freelancers in 2025 — worked example using these rates.
- Hourly rate calculation for 2025 — tax-aware rate setting.
- Self-employed and starter deduction explained — when you qualify and how to claim.
- Same scorecard for 2026 — see what changed.