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Free tool · KOR 2026

Does the KOR pay off for you?

With €15,000 turnover, 70% of it from consumers, and €2,000 in costs, the KOR saves about €1,785 a year. With only business clients it would cost €420 a year.

Enter your turnover, who your clients are and what you spend. You see what the small business scheme would gain or cost you in a year, and whether you stay under the €20,000 limit.

VAT rate on your work
The KOR saves you about€1,785 a yearTurnover counted for the limit: €17,205 of €20,000.
VAT you keep from consumers
€2,205
VAT you no longer reclaim on costs
− €420
Difference per year
€1,785

Returns you no longer file: 4 a year.

Reclaimed VAT on equipment in the past four years? You may have to repay part of it when you join (herziening); below €500 a year, nothing is repaid.

The KOR in figures

Turnover limit€20,000 a year, excl. VAT
To start on 1 January 2027Apply by 3 December 2026
LeavingAny quarter, 4 weeks ahead
Rejoining after leavingFrom 1 January of the year after next
EU-KOR limit€100,000 across the EU

How it is worked out

  1. Without the KOR you add VAT to every invoice, pay it to the Belastingdienst and reclaim the VAT on your costs.
  2. With the KOR, consumers can pay the same price, but no part of it is VAT: you keep it.
  3. Business clients reclaim VAT anyway, so for them, and for you, nothing changes on those invoices.
  4. You lose the VAT you reclaim on your costs, and VAT on services from abroad becomes a cost.
  5. The limit counts your turnover as you charge it in the KOR, so with unchanged prices the VAT part of consumer prices counts too.

It assumes your turnover last year was also under €20,000, and it leaves out herziening and the EU-KOR. The guide explains both.

To start on 1 January 2027, the Belastingdienst must receive your application by 3 December 2026.

Read the full KOR guide →Freelancer net income calculator →

Sources

Let Netto watch the limit

Netto sends your invoices without VAT and with the exemption line while you are in the KOR, and warns you before you reach €20,000.

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