Calculator
What do you keep as a freelancer?
Turnover and costs in, tax and net per month out — at 2026 rates and with the same calculation as in the software.
| Profit (turnover minus costs) | €45,000 |
|---|---|
| Self-employed deduction (zelfstandigenaftrek) | − €1,200 |
| Starter's deduction (startersaftrek) | €0 |
| SME profit exemption (12.7%) | − €5,563 |
| Taxable profit | €38,237 |
| Income tax before tax credits | €13,670 |
| General tax credit and labour tax credit | − €8,113 |
| Income tax | €5,557 |
| Zvw contribution (4.85%) | €1,855 |
| Tax and Zvw together | €7,412 |
| Net left per year | €37,588 |
| Net left per month | €3,132 |
| Set aside per month | €618 |
Try free for 90 daysIn the software this screen keeps the numbers up to date all year from your own books · no payment method needed
In short
As a freelancer in the Netherlands you pay income tax and a Zvw contribution on your profit in 2026, after the self-employed deduction (€1,200, if you meet the hours criterion of 1,225 hours) and the 12.7% SME profit exemption. With €50,000 turnover and €5,000 costs your profit is €45,000; on that you pay about €5,557 income tax (after the general tax credit and the labour tax credit) and €1,855 Zvw contribution. You keep about €37,588, or €3,132 a month, and set aside about €618 a month. That is before your health insurance premium, pension and disability insurance, and VAT is not included: it is never yours.
Dutch tax rates 2026 for freelancers in one table
These are the rates and deductions the calculator above uses: the box 1 brackets, the entrepreneur's deduction, the SME profit exemption, the two tax credits and the Zvw contribution, as the Dutch Belastingdienst sets them for 2026.
| Box 1, first bracket: taxable income up to €38,883 | 35.75% |
|---|---|
| Box 1, second bracket: €38,883 to €78,426 | 37.56% |
| Box 1, third bracket: above €78,426 | 49.5% |
| Zelfstandigenaftrek, self-employed deduction (only with the urencriterium: 1,225 hours) | €1,200 |
| Startersaftrek, starter's deduction (on top of the zelfstandigenaftrek, at most three times in the first five years) | €2,123 |
| Mkb-winstvrijstelling, SME profit exemption (of the profit after the entrepreneur's deduction) | 12.7% |
| Algemene heffingskorting (general tax credit) | at most €3,115; above €29,736 it drops by 6.398% of every extra euro of income |
| Arbeidskorting (labour tax credit) | at most €5,685; above €45,592 it drops by 6.51% of every extra euro of income |
| Income-related Zvw contribution | 4.85% of your income, up to a contribution income of €79,409 |
How the calculator works
It follows the order of the tax return. First the self-employed deduction and, if you are a starter, the €2,123 starter's deduction come off your profit — both only if you meet the hours criterion. Of what remains, 12.7% is exempt as the SME profit exemption. The rest is your taxable profit, taxed in the box 1 brackets: 35.75% up to €38,883, 37.56% up to €78,426 and 49.50% above that.
The general tax credit (at most €3,115) and the labour tax credit (at most €5,685) are deducted from that tax; both shrink as you earn more. The 4.85% Zvw contribution comes on top, on your taxable profit up to €79,409. What you keep of your profit after tax and Zvw is what the calculator calls net.
What is not included
VAT is not included: you collect it for the Dutch tax office (Belastingdienst) and pay it over, usually per quarter. Nor are your health insurance premium, your pension or disability insurance — you pay those out of your net. If you also have a salary, a fiscal partner, an owner-occupied home or assets in box 3, your real assessment will differ; the calculator assumes profit is your only income.
Because the tax credits phase out, the tax grows faster than your profit. So don't set aside a fixed percentage of your turnover; recalculate now and then with your actual numbers.
Kept up to date all year in the software
In booxx the same calculation sits under Reports, as the IB & Zvw reservation screen. The difference: there the profit comes from your own books, so all you fill in is whether you meet the hours criterion and whether you are a starter. If you pick part of the year, the screen projects the profit to a full year and shows the share that belongs to the months that have passed.
The software works in Dutch, English, Polish, Hungarian and Romanian, and you can try it for 90 days without a payment method.
Try free for 90 days90 days free · no payment method needed · cancel monthly afterwards
Updated October 2, 2026. General explanation of the Dutch rules, not tax advice — for your own situation, decide together with your accountant or the Dutch Tax Administration.
Frequently asked questions
How much net do I keep from €45,000 profit as a freelancer in the Netherlands?
In 2026 about €37,588 a year, €3,132 a month, if you meet the hours criterion, are not a starter and have no other income. You then pay about €5,557 income tax and €1,855 Zvw contribution. Health insurance premium, pension and disability insurance still come off that.
What if I don't meet the hours criterion?
Then you get neither the self-employed deduction nor the starter's deduction. You do keep the 12.7% SME profit exemption. At €45,000 profit you then pay about €479 more in tax and Zvw together in 2026.
Is this net the same as a salary?
No. An employee receives net pay after pension contributions and with disability cover through the employer. As a freelancer you arrange and pay those yourself out of this net amount, as well as the nominal premium of your health insurance.
Does the calculator use the 2026 rates?
Yes: the box 1 brackets, the €1,200 self-employed deduction, the €2,123 starter's deduction, the 12.7% SME profit exemption, the general tax credit, the labour tax credit and the 4.85% Zvw contribution up to €79,409 — the same table as in the software, updated as soon as the Dutch tax office (Belastingdienst) publishes the rates for a new year.