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Freelance (ZZP) net income calculator 2026

Your hourly rate is not your income. This calculator takes off business costs, the 2026 deductions for entrepreneurs, income tax and the Zvw contribution you pay yourself, and shows what an employee on the same gross would take home.

Estimated net income, per month

€4,779

€57,349 for the year from €90,000 invoiced. Tax and Zvw take 33% of your profit.

Revenue€90,000

€75 × 1,200 hours

Business costs− €5,000
Profit€85,000
Zelfstandigenaftrek− €1,200
MKB-winstvrijstelling− €10,643

12.7% of the profit left after the deductions above.

Taxable profit€73,157
Income tax and national insurance€27,559
General tax credit− €337
Labour tax credit− €3,120

Calculated on profit before the deductions.

Tax to pay€24,103
Zvw contribution€3,548

4.85% of taxable profit up to €79,409. Comes as a separate assessment.

Net income€57,349

An employee on €90,000 gross

Takes home €58,312 a year, holiday allowance included: €963 more than you as a freelancer. The employer also pays the Zvw, pension and sick pay, and the employee has paid leave; you cover those yourself.

An estimate for a sole trader below state pension age, using the 2026 rules, with no other income, pension saving or tax partner. VAT is not income: it goes to the Belastingdienst.

Checked against official sources on

How a freelancer’s income is taxed

  1. Start with profit: everything you invoice, excluding VAT, minus business costs.
  2. With 1,225 hours or more on the business, take off the zelfstandigenaftrek of €1,200. Starters add the startersaftrek of €2,123.
  3. Take 12.7% off what is left: the MKB-winstvrijstelling. Everyone gets this, hours or not.
  4. Box 1 income tax applies to the rest, with the general and labour tax credits. Above €78,426 the deductions save tax at 37.56% instead of 49.5%.
  5. The Zvw contribution of 4.85% is charged on the taxable profit, up to €79,409.

Compare with a job on our net salary calculator. An employee also gets employer pension contributions, paid holidays and sick pay, so a freelance rate needs to be well above the salary divided by hours to come out even.

ZZP is not a free choice

Since 1 January 2025 the Belastingdienst enforces the rules on false self-employment (schijnzelfstandigheid) again, under the Wet DBA. Whether you are self-employed or an employee depends on the real working relationship, not on what you or the client prefer. If you work under the client’s direction, as part of their team, without business risk, you are probably an employee, whatever the contract says. The client then owes payroll taxes, which is why many clients now check this before they hire a freelancer.

Starting as a freelancer

  • Register with the KVK. Make an appointment or start online; a sole trader (eenmanszaak) costs a one-off €85.15. The KVK passes your details to the Belastingdienst, which sends your VAT number. Only use kvk.nl itself: paid “registration services” charge for what is a short form.
  • Decide on VAT or the KOR. Normally you charge 21% VAT (or 9% or 0% for some work) and file a return every quarter, even in a quarter with no income. With turnover under €20,000 a year you can join the small business scheme (KOR): no VAT on your invoices and no returns, but no VAT back on your costs either. The moment you go over €20,000, you leave the KOR and cannot rejoin until the year after next.
  • Log in with DigiD. As a sole trader you file VAT returns in Mijn Belastingdienst Zakelijk with your own DigiD. You do not need to buy eHerkenning for that; it is optional, and only some other government services ask for it.
  • Keep books from day one. You must keep invoices and receipts for 7 years and track your hours for the hours criterion. A business bank account keeps things separate. Bookkeeping software can send invoices, match bank payments and prepare the VAT return: Jortt, Moneybird and SnelStart are common options. We may earn a fee if you sign up through these links; it never changes the numbers here.
  • Set money aside. Keep the VAT apart, since it is not yours, and reserve part of every invoice for income tax and Zvw. A provisional assessment spreads the payments over the year.

Pension and disability cover. As a freelancer nobody builds a pension for you, and there is no sick pay. You can save for a pension with tax relief (lijfrente, based on your jaarruimte) and buy disability insurance (AOV), or join a broodfonds. A mandatory basic disability insurance for the self-employed is planned but not in force yet. Get independent advice before you sign up for either.

Questions people ask

Can I choose to work as a ZZP instead of as an employee?

Not freely. Whether you are self-employed depends on how the work is actually done: who decides how and when you work, whether you are part of the client’s organisation, whether you carry business risk, and how you are paid. A contract that says “freelance” does not change that. Since 1 January 2025 the Belastingdienst enforces this fully, and a client can be charged payroll taxes after the fact.

What is the 1,225-hour criterion?

You need at least 1,225 hours a year on your business to get the zelfstandigenaftrek and startersaftrek. All business hours count, not just billable ones. If you also have a job, more than half of your working time must go to the business, unless you were not self-employed in one of the last five years.

Can I freelance next to my job?

Yes, if your contract allows it. You register with the KVK and pay income tax on the profit. You probably will not meet the hours criterion, so you get the 12.7% MKB-winstvrijstelling but no zelfstandigenaftrek. Your profit is added on top of your salary, so it is taxed at your highest rate.

Do I pay the Zvw contribution as a freelancer?

Yes. Employers pay it for employees, but as a ZZP you pay 4.85% of your taxable profit up to €79,409 yourself. It comes as a separate assessment after your tax return, so set money aside. It is on top of your health insurance premium.

When do I pay income tax?

After the year, with your tax return. You can ask for a provisional assessment (voorlopige aanslag) and pay monthly during the year, which avoids one large bill. Many freelancers keep 30 to 40% of every invoice, excluding VAT, aside.

What changes in 2027?

The zelfstandigenaftrek drops to €900, and the cabinet plans to end the startersaftrek. 2026 is likely the last year to use it. We update this calculator when the 2027 figures are final.

Sources, checked 10 October 2026