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From business profit to what remains.
Get a first estimate for your Dutch sole proprietorship.
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How it worksStep 1
ZZP tax calculator: from profit to what you keep per month.
Net per month
€ 3,143.54
- Profit from your business
- € 45,000.00
- Self-employed deduction (zelfstandigenaftrek)
- − € 1,200.00
- Starter deduction (startersaftrek)
- € 0.00
- SME profit exemption (12.7%)
- − € 5,562.60
- Taxable profit
- € 38,237.40
- Salary from employment
- € 0.00
- Taxable income in box 1
- € 38,237.00
- Bracket 1: 35.75% on € 38,237.00
- € 13,669.00
- Bracket 2: 37.56% on € 0.00
- € 0.00
- Bracket 3: 49.50% on € 0.00
- € 0.00
- Add-back on deductions above € 78,426 (11.94%)
- € 0.00
- General tax credit (algemene heffingskorting)
- − € 2,572.00
- Elderly tax credit (ouderenkorting)
- € 0.00
- Labour tax credit (arbeidskorting)
- − € 5,674.00
- Income tax on profit and salary
- € 5,423.00
- Payroll tax already withheld (estimate)
- € 0.00
- Income tax on the profit
- € 5,423.00
- Zvw health care contribution (4.85%)
- € 1,854.49
- Total to pay
- € 7,277.49
- Set aside per quarter
- € 1,819.37
- Net per year
- € 37,722.51
- Effective rate
- 16.2%
- Marginal rate
- 42.9%
Of the next € 1,000.00 in profit you keep about € 570.65. Indication for 2026, without box 2 and 3, benefits (toeslagen) and mortgage interest relief.
Step 2
Freelance hourly rate: what to charge for the net income you want.
Works back from net to profit, adds your costs and divides by your billable hours. Hours criterion, starter deduction, AOW and salary are taken from step 1.
Hourly rate you need, excluding VAT
€ 39.60
- Billable hours per year
- 1,472
- Turnover per year (excluding VAT)
- € 58,291.20
- Business costs
- − € 5,000.00
- Profit you need
- € 53,291.20
- Net per year
- € 42,003.66
- Net per month
- € 3,500.31
- Hourly rate including 21% VAT
- € 47.92
The VAT on your invoice is not income: you pay it to the Belastingdienst every quarter. See how the Dutch VAT return works.
Understand the result
Profit is not the same as take-home income.
- Profit
- Applicable deductions
- Tax and contributions
- Net estimate
Check your inputs. The estimate does not replace your full tax return.
Back to the tool ↑Who is this calculation for?
This worksheet estimates income tax for a sole trader. It does not calculate corporation tax for a BV.
Which details do I need?
Start with annual profit and complete the additional fields requested by the worksheet. Check the selected tax year too.
Is this my final tax return?
No. This is an estimate based on your input. Your full return may require more information and adjustments.