Gross to Net Calculator 2026: What's Left as a Freelancer?
2026 brings major changes for freelancers: the self-employed deduction drops by 51% from € 2,470 to € 1,200. Read the full overview of all 2026 tax changes for freelancers. What does this mean for your net income? In this article, we calculate the complete journey from gross to net with the new tax rules, compare with 2025, and show you exactly how much you'll retain.
Important Changes 2026!
- Self-employed deduction: € 2,470 → € 1,200 (-51%)
- New tax brackets: rates changed
- Higher tax credits (small compensation)
- Result: Most freelancers pay MORE tax in 2026
Looking for the 2025 calculations? Read our 2025 gross to net guide.
The Big Difference: Revenue ≠Income ≠Net
As an employee it's simple: gross salary minus payroll tax = net. As a freelancer you go through more steps:
- Revenue (what you invoice)
- Profit (revenue minus costs)
- Taxable income (profit minus deductions)
- Net income (what you actually retain)
Let's take this journey step by step with the new 2026 numbers.
What Changes in 2026? The Complete Overview
1. Tax Brackets 2026 (NEW)
| Bracket | Income | Rate 2026 | Rate 2025 |
|---|---|---|---|
| 1 | Up to € 38,883 | 35.70% | 35.82% |
| 2 | € 38,883 - € 79,137 | 37.56% | 37.48% |
| 3 | From € 79,137 | 49.50% | 49.50% |
2. Tax Credits 2026 (Increased)
| Credit | 2026 | 2025 | Change |
|---|---|---|---|
| General tax credit (max) | € 3,115 | € 3,068 | +€ 47 |
| Labor tax credit (max) | € 5,685 | € 5,532 | +€ 153 |
3. Deductions 2026 (Major Changes!)
| Deduction | 2026 | 2025 | Change |
|---|---|---|---|
| Self-employed deduction | € 1,200 | € 2,470 | -€ 1,270 (-51%) |
| Starter deduction | € 2,123 | € 2,123 | € 0 |
| SME profit exemption | 12.7% | 12.7% | - |
The reduction in the self-employed deduction has the most far-reaching consequences for your wallet.
The Big Impact:
The € 1,270 reduction in self-employed deduction means € 500-600 EXTRA tax for most freelancers. And in 2027 it drops further to € 900!
The Complete Calculation: From Invoice to Bank Account
Step 1: From Revenue to Profit
Your invoiced amounts are your starting point, but first your business costs are deducted.
Typical cost items for freelancers:
- Office costs (10-15% of revenue)
- Travel costs (5-10%)
- Software and tools (3-5%)
- Marketing and acquisition (5-10%)
- Insurance (2-3%)
- Administration and accountant (3-5%)
Rule of thumb: On average, freelancers have 20-30% business costs.
Step 2: From Profit to Taxable Income (2026 Rules)
Here's where the changes hit: the deductions for 2026!
The most important deductions 2026:
- Self-employed deduction: € 1,200 (was € 2,470 in 2025!)
- Starter deduction: € 2,123 (unchanged)
- SME profit exemption: 12.7% of remaining profit
- Investment deduction: up to 28% of investments
Step 3: From Taxable Income to Net
Now we apply the tax brackets 2026. Use our tax calculator to quickly calculate your personal situation with the new rates.
Plus: 5.26% income-dependent contribution <a href="https://zzpdaily.nl/hoeveel-belasting-betalen-zzp/" className="text-orange-400 underline">Health Insurance Act</a>
Minus: Tax credits (general + labor credit)
Real-World Examples 2026: 5 Freelancers Calculated
Example 1: The Starting Freelancer
Sarah, Content Creator, 1st year
Monthly revenue: € 2,500 Yearly revenue: € 30,000 Business costs (25%): € 7,500 Profit: € 22,500 Deductions 2026: - Self-employed deduction: € 1,200 (was € 2,470!) - Starter deduction: € 2,123 - SME profit exemption: € 2,444 Taxable income: € 16,733 Income tax: € 5,975 - General tax credit: € 3,115 - Labor tax credit: € 5,685 Tax: € 0 (gets € 2,825 back!) Health Insurance Act: € 880 Net per year: € 21,620 Net per month: € 1,802 Effective net percentage: 72% COMPARISON 2025: € 21,678 → LOSS € 58/year
Example 2: The Experienced Consultant
Mark, IT Consultant, 4th year
Hourly rate: € 85 Hours per week: 32 Yearly revenue: € 130,560 Business costs (20%): € 26,112 Profit: € 104,448 Deductions 2026: - Self-employed deduction: € 1,200 (was € 2,470!) - SME profit exemption: € 13,112 - KIA on € 8,000 laptop/tools: € 2,240 Taxable income: € 87,896 Income tax: - Bracket 1: € 13,878 - Bracket 2: € 18,413 - Bracket 3: € 4,331 Total: € 36,622 - Tax credits: € 5,685 Net tax: € 30,937 Health Insurance Act: € 4,623 Net per year: € 68,888 Net per month: € 5,741 Effective net percentage: 53% COMPARISON 2025: € 72,335 → LOSS € 3,447/year!
The difference compared to 2025 is significant, especially at higher income levels.
See the impact?
Mark loses € 3,447 per year due to the reduced self-employed deduction. That's almost € 300 per month less!
Example 3: The Digital Nomad
Lisa, UX Designer, works 6 months per year
Project rate: € 8,000/month 6 months work: € 48,000 Business costs (30%): € 14,400 Profit: € 33,600 Deductions 2026: - Self-employed deduction: € 1,200 - SME profit exemption: € 4,114 Taxable income: € 28,286 Tax after credits: € 3,449 Health Insurance Act: € 1,488 Net per year: € 28,663 Net per work month: € 4,777 Effective net percentage: 60% COMPARISON 2025: € 29,324 → LOSS € 661/year
Example 4: The Specialist
Robert, Interim CFO
Day rate: € 1,200 100 days per year: € 120,000 Business costs (15%): € 18,000 Profit: € 102,000 Deductions 2026: - Self-employed deduction: € 1,200 - SME profit exemption: € 12,782 - Pension annuity: € 15,000 Taxable income: € 73,018 Tax after credits: € 21,567 Health Insurance Act: € 3,841 Net per year: € 76,592 Net per month: € 6,383 Effective net percentage: 64% COMPARISON 2025: € 79,985 → LOSS € 3,393/year
Example 5: The Part-time Freelancer
Emma, Graphic Designer, 2 days freelance + 3 days employment
Freelance revenue: € 24,000 Employment salary: € 30,000 gross Freelance profit after costs: € 18,000 Freelance deductions 2026: - Self-employed deduction: € 1,200 - SME profit exemption: € 2,133 Freelance taxable: € 14,667 Total taxable: € 44,667 (Note: payroll tax already paid on salary!) Extra tax freelance: € 3,189 Extra HIAct: € 772 Net from freelance: € 14,039 Net from employment: € 24,500 Total net: € 38,539 Effective net: 71% of gross COMPARISON 2025: € 39,330 → LOSS € 791/year
Comparison Table: 2026 vs 2025
| Yearly Revenue | Net 2025 | Net 2026 | Difference |
|---|---|---|---|
| € 30,000 | € 21,678 | € 21,620 | -€ 58 |
| € 50,000 | € 33,200 | € 32,400 | -€ 800 |
| € 75,000 | € 47,800 | € 46,500 | -€ 1,300 |
| € 100,000 | € 60,800 | € 58,900 | -€ 1,900 |
| € 130,000 | € 72,335 | € 68,888 | -€ 3,447 |
The ZZP Calculator 2026: Calculate Yourself
Quick Formula 2026:
Revenue × 0.75 (25% costs) = Profit Profit - € 1,200 (self-employed deduction 2026!) × 0.873 (12.7% SME profit exemption) = Taxable income Taxable income × 0.62 (avg. 38% tax + HIAct) + € 8,800 (avg. tax credits 2026) = Net income
Online Tools:
- Berekenhet.nl - Comprehensive freelancer calculator
- MKB Servicedesk Calculator - With 2026 rates
- Belastingdienst Tool - Official calculator
10 Tips to Minimize the 2026 Impact
1. Maximize Your Cost Deduction
With lower deductions, every cost item counts more. Track ALL business expenses meticulously.
For example, use a <a href="https://zzp-pulse.nl/" className="text-orange-400 underline">digital accounting app</a> to accurately track all your business expenses – every deduction counts extra now.
2. Invest Strategically
Plan investments above € 2,901 for maximum <a href="https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/inkomstenbelasting/veranderingen-inkomstenbelasting-2025/investeringsaftrek-2025/kleinschaligheidsinvesteringsaftrek-2025" className="text-orange-400 underline">KIA deduction</a>. This helps offset the loss of self-employed deduction.
3. Maximize Your Pension Space
Pension contributions are still fully deductible. With € 10,000 premium you save € 3,750+ in tax directly.
4. Consider Raising Your Rates
To maintain the same net income, you may need to increase your revenue by 3-5%. Read our guide on calculating your freelance hourly rate for 2026 to determine your new target rate.
5. Work with a Provisional Assessment
Update your provisional assessment with 2026 numbers. Prevent getting a big hit afterwards. <a href="https://www.belastingdienst.nl/wps/wcm/connect/nl/voorlopige-aanslag/content/in-4-stappen-zelf-voorlopige-aanslag-aanvragen" className="text-orange-400 underline">Request a provisional assessment</a>.
6. Look at Total Package
Combine freelancing with employment if possible. The general tax credit and labor tax credit help cushion the blow.
7. Consider a BV for High Profit
Above € 200,000 profit, a BV becomes more attractive. Corporate tax may be lower than income tax in 2026.
8. Keep the Hours Criterion in Mind
Without 1,225 hours you lose even the reduced € 1,200 deduction. That would hurt even more!
9. Plan for 2027
Self-employed deduction drops further to € 900 in 2027. Start adjusting your business model now.
10. Build Larger Buffers
With lower net income, you need larger reserves. Our guide on how much tax to reserve in 2026 helps you calculate the right amount. Reserve extra for:
- Tax (now 35-40% instead of 30-35%)
- Pension (10-15%)
- Disability (5%)
- Illness/vacation (10%)
Realistic Net Percentages 2026 per Income Level
| Yearly Revenue | Estimated Profit | Net % of Profit | Net % of Revenue |
|---|---|---|---|
| € 30,000 | € 22,500 | 85-88% | 64-66% |
| € 50,000 | € 37,500 | 73-77% | 55-58% |
| € 75,000 | € 56,250 | 63-67% | 47-50% |
| € 100,000 | € 75,000 | 58-62% | 43-47% |
| € 150,000 | € 112,500 | 53-57% | 40-43% |
Note: These are 2-3 percentage points lower than 2025 due to reduced self-employed deduction.
Conclusion: Adapt and Plan
2026 brings financial challenges for freelancers. The halved self-employed deduction means most ZZP'ers will pay € 500-3,500 more in tax per year. But with smart planning, you can minimize the impact.
The most important takeaways 2026:
- Self-employed deduction drops to € 1,200 (-51%)
- Net = 50-66% of your revenue (2-3% lower than 2025)
- Reserve 35-40% for taxes (was 30-35%)
- Maximize cost deductions and investments
- Consider raising rates by 3-5% to maintain net income
- In 2027 it gets worse: € 900 self-employed deduction
With this knowledge you can prepare for 2026 and make informed decisions about your rates, workload and financial future. The changes are significant, but not insurmountable. Success!
Sources and Tools
- • Tax Authority - Income Tax Rates 2026
- • SME Service Desk - Freelancer Calculator
- • Berekenhet.nl - Net Income Freelancer
- • Government - Tax Changes 2026
Disclaimer: The calculations in this article are indicative and based on the rates for 2026 as known at the time of publication. For an exact calculation of your personal situation, consult a tax advisor.
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