In 2026, a ZZP’er with €60,000 turnover and €6,000 costs keeps about €3,530 a month after income tax and the Zvw contribution: 19% of the turnover goes to tax.
Enter what you earn and spend as a freelancer in the Netherlands. You see your income tax, the entrepreneur deductions, the Zvw contribution and what is left each month.
Keep back 20% of every invoice (excl. VAT) for income tax and Zvw.
VAT (BTW) is not part of your income: you add it on top of your price and pass it on to the Belastingdienst every quarter.
| Income tax up to €38,883 | 35.75% |
|---|---|
| Income tax €38,883 to €78,426 | 37.56% |
| Income tax above €78,426 | 49.50% |
| Self-employed deduction (with 1,225 hours) | €1,200 |
| Starters’ deduction | €2,123 |
| SME profit exemption | 12.70% |
| General tax credit, at most | €3,115 |
| Labour tax credit, at most | €5,685 |
| Zvw contribution, up to €79,409 of profit | 4.85% |
For 2027 the figures are not final yet. The tax plan for 2027 lowers the self-employed deduction to €900 and the starters’ deduction to €10, if parliament agrees.
€40,000 turnover, €4,000 costs, starter, 1,225 hours met
Keeps €2,753 a month (€33,031 a year)Keep back 8% of each invoice
€95,000 turnover, €5,000 costs, 1,225 hours met
Keeps €4,941 a month (€59,296 a year)Keep back 33% of each invoice
€25,000 turnover, €2,000 costs, under 1,225 hours
Keeps €1,836 a month (€22,026 a year)Keep back 4% of each invoice
In the examples above it is between 4% and 33% of turnover, for income tax and Zvw together. The calculator shows your own figure. Keep the VAT apart on top of that.
On your profit: turnover minus business costs, and then minus the entrepreneur deductions. VAT is not part of either.
An income-related contribution to Dutch health care: 4.85% of your taxable profit in 2026, up to €79,409. It comes on top of your health insurance premium, as a separate assessment.
No. Not every working hour is billable, and as a freelancer you pay your own holidays, pension, sick days and insurance. That is why freelance rates are higher than the hourly wage of the same job.
As soon as the 2027 figures are final, after parliament votes on the tax plan. Until then the calculator uses 2026.
Netto works it out from your real invoices and costs as the year goes, so you know what to keep back before the bill arrives.
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