Tax
Dutch ZZP Tax Rates 2026: Official Scorecard with Sources
One reference page with every tax rate that affects you as a Dutch freelancer in 2026. Every number links directly to the official Belastingdienst page so you can verify it yourself. Last verified 18 April 2026.
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 € 38,883 | 35.75% |
| 2 | € 38,883 – € 78,426 | 37.56% |
| 3 | Above € 78,426 | 49.50% |
For someone at AOW age (born after 1 Jan 1946), the bracket 1 rate is 17.85% instead of 35.75%; 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 | € 3.115 | € 1.556 |
| Phase-out start | € 29.736 | € 29.736 |
| Phase-out end (zero) | € 78.426 | € 78.426 |
| Phase-out rate | 6,398% | 3,195% |
§Belastingdienst — Algemene heffingskorting 2026
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 € 11,965 | 8,324% × arbeidsinkomen |
| € 11.965 – € 25.845 | € 996 + 31.009% × (income − € 11,965) |
| € 25.845 – € 45.592 | € 5,300 + 1.950% × (income − € 25,845) |
| € 45.592 – € 132.920 | € 5,685 − 6.510% × (income − € 45,592) |
| Above € 132,920 | € 0 |
Maximum credit: € 5,685 (non-AOW) / € 2,840 (AOW).
§Belastingdienst — Tabel arbeidskorting 2026
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 |
|---|---|
| 2025 | € 2.470 |
| 2026 | € 1.200 |
| 2027 | € 900 |
§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 |
|---|---|
| 2026 | 12,7% |
| 2025 | 12,7% |
§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) | € 78.426 |
| Adjustment percentage | 11,94% |
§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 | 2026 | 2025 |
|---|---|---|
| Rate (self-employed) | 4,85% | 5,26% |
| Maximum contribution income | € 79.409 | € 75.864 |
| Maximum contribution per year | ≈ € 3.851 | ≈ € 3.990 |
The 2026 rate dropped meaningfully (5.26% → 4.85%) but the cap rose, so the absolute maximum contribution actually fell slightly.
§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 2026?
For people not yet at AOW age in 2026: bracket 1 is 35.75% up to €38,883, bracket 2 is 37.56% from €38,883 to €78,426, and bracket 3 is 49.50% above €78,426.
How much is the self-employed deduction in 2026?
The zelfstandigenaftrek in 2026 is €1,200 if you meet the 1,225-hour criterion. That is a 51% drop from €2,470 in 2025, and the deduction is being phased down further to €900 in 2027.
What is the maximum arbeidskorting in 2026?
The maximum arbeidskorting in 2026 is €5,685 (€2,840 for AOW age) and is reached at a work income of €45,592. Above that the credit phases out at 6.510% per euro and reaches zero at €132,920.
How much Zvw contribution does a ZZP pay in 2026?
In 2026 the income-dependent Zvw contribution for self-employed people is 4.85% (down from 5.26% in 2025), with a maximum contribution income of €79,409 — so the maximum Zvw assessment is approximately €3,851 per year.
When does the deduction rate cap (tariefsaanpassing) apply in 2026?
In 2026 the tariefsaanpassing kicks in when your income exceeds €78,426. Deductions like the zelfstandigenaftrek then only reduce your tax at the 37.56% bracket-2 rate; the difference vs. 49.50% is clawed back at 11.94%.
Related deep-dives
- All 2026 tax changes for freelancers — what's different vs. 2025 and why.
- Gross-to-net for freelancers in 2026 — worked example using these rates.
- Self-employed and starter deduction explained — when you qualify and how to claim.
- Same scorecard for 2025 — useful when finalising last year's return.