ZZP tax calculator 2026

That depends on your profit. On a profit of € 30,000 you pay about € 1,710 in 2026 in income tax and Zvw contribution together (5.7% of your profit). On € 60,000 that is about € 14,583 (24.3%) and on € 100,000 about € 35,973 (36.0%). The zzp tax calculator above shows step by step how that amount is built up.

For anyone who runs a business as a natural person: a zzp'er (zelfstandige zonder personeel, a self-employed person without staff), a sole trader (eenmanszaak) or a partner in a vof. They pay income tax in box 1 on the profit of the business. Do you have a BV? Then the company pays corporation tax and you pay income tax on your salary as a director. Are you an employee? Your employer withholds payroll tax; use the Dutch tax calculator for that.

The zelfstandigenaftrek (self-employed deduction) is € 1,200 in 2026. You get it if you spend at least 1,225 hours a year on your business and had not reached the state pension age (AOW) at the start of the year; with AOW it is € 600. Starters get € 2,123 startersaftrek on top, three times in their first five years. The deduction is never more than your profit, except with the starter deduction, and in 2026 the benefit counts at no more than 37.56%.

The mkb-winstvrijstelling (SME profit exemption) is an exemption of 12.7% (2026) of your profit after the entrepreneur's deductions. You do not have to apply for it and the hours criterion does not apply; every entrepreneur for income tax purposes gets it automatically in the tax return. If you make a loss, the exemption makes the loss smaller. Above € 78,426 the benefit counts at 37.56% instead of 49.50%.

The self-employed pay the same box 1 brackets as employees. In 2026: 35.75% up to € 38,883, 37.56% from € 38,883 up to € 78,426 and 49.50% above that. If you had reached the AOW age at the start of 2026, the first bracket is 17.85%. The brackets apply to your taxable income, so after the zelfstandigenaftrek and the mkb-winstvrijstelling.

There is no tax-free allowance, but thanks to the general tax credit (up to € 3,115) and the labour tax credit (up to € 5,685) you pay no income tax in 2026 up to a profit of about € 28,300. With the starter deduction that limit is around € 30,500, without the hours criterion around € 27,000. The Zvw contribution of 4.85% you do pay from the first euro of taxable profit.

Start from the net amount per month you need and work back: which profit goes with it, add your business costs and divide by your billable hours. With 32 billable hours a week, 46 working weeks and € 5,000 in costs, a net income of € 3,500 a month in 2026 needs an hourly rate of about € 40 excluding VAT. The hourly rate calculator on this page does that sum for your figures. VAT comes on top and is not income.