Tax
Tax Changes ZZP 2026: Self-Employed Deduction Halved + Brackets 35.75% / 37.56% / 49.50%
| Change | 2025 | 2026 |
|---|---|---|
| Self-employed deduction | €2,470 | €1,200 |
| Starter deduction | €2,123 | €2,123 |
| SME profit exemption | 12,7% | 12,7% |
| Box 1 Bracket 1 (rate) | 35,82% | 35,75% |
| Box 1 Bracket 1 (limit) | €38,441 | €38,883 |
| Box 1 Bracket 2 (rate) | 37,48% | 37,56% |
| Box 1 Bracket 2 (limit) | €76,817 | €78,426 |
| Box 1 Bracket 3 (rate) | 49,50% | 49,50% |
| Zvw rate (freelancer) | 5,26% | 4,85% |
| Zvw max contribution income | €75,864 | €79,409 |
| DGA customary salary | €56,000 | €58,000 |
| Box 3 tax-free capital | €57,684 | €59,357 |
| Accommodation VAT | 9% | 21% |
| Cash payment limit | none | €3,000 |
| NHG mortgage limit | €450,000 | €470,000 |
2026 brings significant tax changes for Dutch freelancers. The self-employed deduction is nearly halved, tax brackets are shifting, and Box 3 rules are changing. In this article, you'll find everything you need to know to prepare yourself financially.
Quick Overview: Key Changes 2026
Self-employed deduction
Tax bracket 1
Tax bracket 2
Box 3 tax-free capital
SME profit exemption
Starter deduction
Income Tax Rates (Box 1) 2026
The income tax rates in Box 1 are slightly adjusted for 2026. The first bracket sees a small decrease, while the second bracket increases slightly. See our gross to net calculator 2026 to calculate the exact impact on your take-home pay.
| Bracket | Taxable Income | 2025 | 2026 | Change |
|---|---|---|---|---|
| Bracket 1 | Up to €38,883 | 35,82% | 35,75% | -0,12% |
| Bracket 2 | €38.883 - €78.426 | 37,48% | 37,56% | +0,08% |
| Bracket 3 | Above €78,426 | 49,50% | 49,50% | = |
There's an important detail about the inflation adjustment this year.
Self-Employed Deduction 2026: Major Change!
The self-employed deduction is being further reduced as part of the government's plan to reduce the tax differences between entrepreneurs and employees. This is the biggest change for freelancers in 2026.
Self-Employed Deduction Development
What Does This Mean in Practice?
Example Calculation
Freelancer with €50,000 profit
2025:
Self-employed deduction: € 2.470
Tax benefit (37.48%): € 925
2026:
Self-employed deduction: € 1.200
Tax benefit (37.56%): € 451
→ You pay approximately €474 MORE tax in 2026!
This drop in deduction directly translates to a higher tax bill. But there are ways to prepare.
Other Entrepreneurial Deductions 2026
Starter Deduction in 2026: Unchanged — but Cabinet Plans to Abolish in 2027
Good news for starting entrepreneurs in 2026: the starter deduction remains €2,123. You can use this up to 3 times in the first 5 years of your business, on top of the self-employed deduction. Read our complete guide to the starter and self-employed deduction for all conditions and tips.
SME Profit Exemption: Unchanged
The SME profit exemption stays at 12.7% of your profit (after deducting the self-employed and starter deduction). This exemption ensures that 12.7% of your remaining profit is tax-free. See our complete deductions overview for all available deductions.
| Deduction | 2025 | 2026 | Change |
|---|---|---|---|
| Self-employed deduction | € 2.470 | € 1.200 | -€ 1.270 |
| Starter deduction | € 2.123 | € 2.123 | = |
| SME profit exemption | 12,7% | 12,7% | = |
Tax Credits 2026
Tax credits reduce your tax payable directly. Good news: both the general tax credit and the employment tax credit are slightly increasing in 2026.
| Tax Credit | 2025 (max) | 2026 (max) | Change |
|---|---|---|---|
| General tax credit | € 3.068 | € 3.115 | +€ 47 |
| Employment tax credit | € 5.599 | € 5.685 | +€ 86 |
Box 3 Changes 2026 (Capital)
If you have savings or investments, there are important changes in Box 3. The government originally proposed to lower the tax-free capital and increase the fictitious return, but parliament rejected this. Instead, the tax-free capital increases slightly and the fictitious return stays the same as 2025.
| Component | 2025 | 2026 | Change |
|---|---|---|---|
| Tax-free capital | € 57.684 | € 59.357 | +€ 1.673 |
| Tax-free (partners) | € 115.368 | € 118.714 | +€ 3.346 |
| Tax rate | 36% | 36% | = |
| Fictitious return investments | 6,00% | 6,00% | = |
Example: €100,000 in investments
2025:
Capital: € 100.000
Tax-free: -€ 57.684
Taxable: € 42.316
Fict. return (6%): € 2.539
Tax (36%): € 914
2026:
Capital: € 100.000
Tax-free: -€ 59.357
Taxable: € 40.643
Fict. return (6%): € 2.439
Tax (36%): € 878
→ You pay €36 LESS Box 3 tax in 2026!
Other Important Changes 2026
VAT on Accommodation
From January 1, 2026, VAT on overnight stays increases from 9% to 21%. This affects entrepreneurs in hospitality, but also freelancers who frequently stay overnight for work. Read our VAT return guide for more details on filing your VAT.
Cash Payment Ban Above €3,000
From 2026, cash payments above €3,000 are prohibited. This is important if you work with clients who want to pay cash for larger amounts.
WBSO Increase
The WBSO (Research & Development tax credit) budget increases from €1.6 billion to €1.8 billion. Good news for innovative freelancers investing in R&D.
Looking Ahead to 2027
Two distinct things are happening for 2027. The further reduction of the zelfstandigenaftrek to €900 is already adopted law (the legislated phase-out from earlier Belastingplannen). On top of that, on 20 April 2026 the cabinet announced an additional funding package ("Acties Weerbaarheid Energieschok", commonly called the Maatregelenpakket Midden-Oosten) that proposes abolishing the starter deduction from 2027 — this is still a wetsvoorstel awaiting Tweede Kamer / Eerste Kamer approval.
| Item | 2026 | 2027 | Status |
|---|---|---|---|
| Self-employed deduction | €1,200 | €900 | Adopted law (legislated phase-out) |
| Starter deduction | €2,123 | €0 (proposed) | Cabinet plan 20 April 2026 — wetsvoorstel pending |
| Total starters | €3,323 | €900 | If both pass |
The same 20 April 2026 package also proposed: a higher onbelaste reiskostenvergoeding of €0.25/km with retroactive effect for all of 2026, and a temporarily lower MRB for vans. The originally proposed KIA (kleinschaligheidsinvesteringsaftrek) reduction was rolled back via Tweede Kamer motion 36933-30 (Flach, Eerdmans, Bikker, Brekelmans), adopted 22 April 2026 with 116 voor / 34 tegen — politically binding, though it still requires the cabinet to update the wetsvoorstel. Sources: Rijksoverheid, Kamerbrief "Acties Weerbaarheid Energieschok" 20 April 2026; Tweede Kamer stemmingsuitslag 22 April 2026; our full article on the starter and self-employed deduction.
Frequently Asked Questions
Will I pay more or less tax in 2026?
For most freelancers: MORE tax. The decrease in self-employed deduction (€1,270 less) outweighs the slightly higher tax credits and lower first bracket rate.
Does the hour requirement change?
No, the hour requirement stays at 1,225 hours per year. You still need to meet this to qualify for the self-employed deduction and starter deduction.
What happens to the self-employed and starter deduction after 2026?
In 2027, the self-employed deduction will be further reduced to €900. On 20 April 2026 the cabinet additionally announced that the starter deduction (€2,123) will be abolished from 1 January 2027 with no transitional rule — pending parliamentary approval. Combined, a starter's deduction package drops from €3,323 in 2026 to €900 in 2027.
Are these changes definitive?
The Tax Plan 2026 has been submitted to Parliament but still needs to be approved by both the House of Representatives and the Senate. Changes are still possible.
Action Plan: How to Prepare
Discuss with your accountant:
- Review your expected profit for 2025 and 2026
- Discuss whether there are optimization options for your situation
- Calculate your expected tax burden for 2026 and consider adjusting your rates with our hourly rate calculator
Practical tips for 2026:
- Set aside more for taxes (the lower deduction means more tax) — see our 2026 tax savings guide for exact percentages
- Keep good hour records (still required for hour requirement)
- Be aware of the cash payment ban above €3,000
Want to see exactly how these changes affect your net income?
Conclusion
2026 brings significant tax changes that will impact most freelancers financially. The nearly halved self-employed deduction is the biggest blow, but higher tax credits provide some compensation. Prepare yourself well by making calculations with the new rates and consider consulting your accountant for optimization strategies.
Key Takeaways:
- Self-employed deduction drops from €2,470 to €1,200
- Box 1 rates change slightly (bracket 1 down, bracket 2 up)
- Box 3 becomes slightly cheaper (higher tax-free allowance, same fictitious return)
- Starter deduction and SME profit exemption remain unchanged
- In total: most freelancers pay more tax in 2026
- Check our 2026 tax calendar for all important deadlines