Rekenbox · 2026
Freelance income tax calculator Netherlands
From sole trader profit to income tax, healthcare contribution and net income.- Self-employment deduction
- €1,200.00
- Start-up deduction
- €0.00
- SME profit exemption
- €7,467.60
- Taxable profit
- €51,332.40
- Income tax on profit
- €12,093.00
- Healthcare contribution
- €2,489.60
- General tax credit
- €1,734.00
- Employment tax credit
- €4,748.00
- Quarterly tax and healthcare reserve
- €3,645.65
Assumptions, sources and version
2026 · nl-2026.1 · v2026.3
- Box 1 estimate for a full Dutch tax year. Excludes a home, boxes 2/3, partner allocation and personal deductions.
- Belastingdienst — inkomstenbelasting 2026 (2026-09-04)
- Belastingdienst — loonheffingen 2026 (2026-09-04)
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Understand your result
How this tool works
Start with profit: revenue minus business costs, not your bank balance. The tool uses your business circumstances and any employment income alongside the business. It estimates box 1 for a full Dutch tax year; a complete return can include additional items.
Self-employment deduction and SME profit exemption
Start from profit, not turnover. The 2026 self-employment deduction is €1,200 for eligible entrepreneurs below state pension age. Start-up relief is an additional deduction with separate conditions. The SME profit exemption is 12.7% of profit after entrepreneurial deductions. The model assumes you are an entrepreneur for Dutch income tax purposes.
Healthcare contribution and quarterly reserves
Freelancers may owe an income-related healthcare contribution as well as income tax. The calculation considers the contribution ceiling and employment income entered. The quarterly reserve is one quarter of estimated annual income tax and healthcare contributions. It is a budgeting amount, not an official payment schedule.
Dutch income tax calculator for freelancers
A freelance tax calculation differs from an employee payslip. Business costs first reduce turnover to profit, followed by deductions, exemption, tax and tax credits. Use the provisional-assessment calculator to account for amounts already paid.
Common questions
What percentage of tax does a ZZP freelancer pay?
There is no single percentage for everyone. Profit, business deductions, tax credits, age and other income affect the outcome. Enter your own circumstances.
Does this include my mortgage or assets?
No. A home, boxes 2 and 3, partner allocation and personal deductions are excluded. Use the result as an estimate for the circumstances covered here.
How much tax does a freelancer pay in the Netherlands?
It depends on profit, deductions, other income, tax credits and healthcare contributions. A single turnover percentage is not a reliable estimate. Enter profit after business costs.
Is the quarterly reserve the same as VAT?
No. The reserve here concerns income tax and healthcare contributions. VAT collected and remitted belongs in a separate calculation and administration.
Which details do you need?
- Annual profit
- Meet the hours criterion
- Eligible for start-up deduction
- State pension age reached on 1 January
- Annual employment income
Limits of this tool
- Box 1 estimate for a full Dutch tax year. Excludes a home, boxes 2/3, partner allocation and personal deductions.
Year: 2026 · Version 2026.3
Sources for this tool
- Belastingdienst — inkomstenbelasting 2026 · calculation source checked 2026-09-04
- Belastingdienst — loonheffingen 2026 · calculation source checked 2026-09-04
Prepared by the Rekenbox product team at Winstwaker. The listed source references and calculation version make the method traceable. Report a content error Last updated: 2026-09-06. Rekenbox is a product by Winstwaker. The tool applies a calculation model to your inputs; a result or paid report is not a personal assessment by an adviser.