You know what you charge per hour or how much turnover comes in this year. But what is eventually left of it in your private account? If you want to calculate your income as a zzp’er (a self-employed person without staff) for the first time, you soon notice it works differently from employment. There is no employer withholding tax, and you pay afterwards, on your profit. With a few fixed steps you can still get a long way.
In this article you can read the difference between gross and net as a zzp’er and how to calculate your income tax, with worked examples based on the 2026 amounts. After that: the tax credits, what you still need to set aside, your hourly rate, the ‘salary’ of a zzp’er, online calculators and keeping tax money apart.
Key points:
- Calculating your net income as a zzp’er starts with your profit: turnover minus business costs. The VAT you charge is not income.
- The entrepreneur deductions and the SME profit exemption come off that profit; in 2026 the exemption is 12.7% of the profit after entrepreneur deductions.
- On what remains you pay income tax in box 1: in 2026 35.75% up to and including €38,883 and 37.56% above that up to €78,426, if you are 66 or younger.
- Tax credits, such as the general tax credit and the labour tax credit, reduce the amount you pay.
- As an entrepreneur you have no Sickness Benefits Act, WW or WIA benefit, so you set aside money for illness and pension yourself.
Gross and net as a zzp’er: what is the difference?
In employment, the difference between gross and net is simple: your employer withholds payroll tax and contributions, and what remains lands in your account. According to the KVK (Dutch Chamber of Commerce), the employer also withholds the contributions for employee insurance from your salary. As a zzp’er it works differently. Freelancer or zzp’er is not a legal form; according to Ondernemersplein, the government’s portal for entrepreneurs, many zzp’ers choose the eenmanszaak (sole proprietorship). You pay income tax on the profit of your eenmanszaak, the KVK writes, and you usually also deal with VAT.
So for a zzp’er, ‘gross’ is not your turnover. Start with your turnover excluding VAT: the VAT you charge, you pass on to the Belastingdienst (Dutch Tax Administration). If your turnover stays at or below €20,000 per calendar year, you can join the small businesses scheme (KOR) by signing up for it; you then charge no VAT. Deduct your business costs from your turnover, and you have your profit. Income tax is calculated only on that profit.
If you put a zzp’er’s gross and net next to a salary in employment, compare like with like. If you compare freelancing with employment only on the hourly rate, you miss that, according to the KVK, as a zzp’er you have to arrange something yourself in case you become ill, unemployed or unable to work.
VAT and the small businesses scheme
The KOR sounds attractive, but it has two sides. According to the Belastingdienst, you can use the scheme if you are an entrepreneur, your business is established in the Netherlands and your turnover is no more than €20,000 per calendar year. You then charge your customers no VAT and file no VAT return. On the other hand, you cannot reclaim VAT on your costs and investments either. For your income calculation this means: without the KOR you calculate with your turnover excluding VAT, with the KOR your turnover is the amount your customers pay, and your costs include VAT.
How to calculate income tax as a zzp’er
When calculating income tax as a zzp’er, you work from top to bottom. If the Belastingdienst considers you an entrepreneur for income tax, the schemes for entrepreneurs apply. This is how you calculate the tax with the 2026 amounts:
Turnover excluding VAT, minus your business costs. That is your business profit.
If you meet the hours criterion and have not reached state pension age at the start of 2026, it is €1,200.
Were you not an entrepreneur in 1 or more of the 5 preceding years? And did you apply the self-employed deduction no more than 2 times in that period? Then €2,123 is added.
In 2026, 12.7% of the profit after entrepreneur deductions is exempt.
If you are 66 or younger, you pay 35.75% in 2026 up to and including €38,883. Above that it is 37.56% up to and including €78,426, and 49.50% on the rest.
The general tax credit and the labour tax credit still come off the calculated tax.
According to the Belastingdienst, the first bracket also includes the national insurance contributions: 8.10% is income tax and 27.65% contributions, together 35.75%. If you are 67 or older, or reach state pension age in 2026, different percentages apply in the first bracket.
Also watch the limits of the deductions. According to the Belastingdienst, the self-employed deduction is not higher than your profit before entrepreneur deductions, unless you are entitled to the starter’s deduction. If you have already reached state pension age at the start of the year, the self-employed deduction is half. And if you share in the profit of another business as a co-entitled party (medegerechtigde), you get no SME profit exemption on that profit. If part of your profit falls in the top bracket, the self-employed deduction and the SME profit exemption are worth less there: according to the Belastingdienst, the 2026 benefit of both is calculated at a rate of 37.56%. Both examples stay under that threshold.
Worked example 2026: €50,000 profit
An example makes it concrete. Say you are 40, you meet the hours criterion, you are no longer entitled to the starter’s deduction and this is your only income. Your profit after costs is €50,000. With the 2026 rates, you can calculate your income tax as a zzp’er like this:
| Step | Amount |
|---|---|
| Business profit | €50,000 |
| Minus self-employed deduction | €1,200 |
| Profit after entrepreneur deductions | €48,800 |
| Minus SME profit exemption (12.7%) | €6,197.60 |
| Taxable profit | €42,602.40 |
| Box 1: 35.75% on €38,883 | €13,900.67 |
| Box 1: 37.56% on the rest (€3,719.40) | €1,397.01 |
| Tax before tax credits | €15,297.68 |
| Minus general tax credit | €2,291.81 |
| Tax before labour tax credit | €13,005.87 |
How much tax do you pay as a zzp’er in this example? After the general tax credit, €13,005.87 remains, and the labour tax credit still comes off that. It depends on your age and your income from work; we do not calculate it here. The example is simplified: other deductions, income from other sources and the income-related contribution under the Health Insurance Act (Zvw) are not included. Your actual assessment can therefore turn out differently.
Tax credits that lower the tax
When it comes to how much tax zzp’ers pay, the tax credits weigh heavily. The Belastingdienst table puts the general tax credit in 2026 at €3,115 for an aggregate income up to and including €29,736. Above that, 6.398% of the part above €29,736 is deducted, and from €78,427 the credit is zero. Because this is your only income in the example, your aggregate income equals the taxable profit. The credit is then €3,115 minus €823.19, so €2,291.81.
The labour tax credit depends on your age and your income from work, the Belastingdienst says. The amounts per income band are in the 2026 labour tax credit table; from an income from work of €132,921 the credit is zero. If you reach state pension age in 2026, different amounts apply for both credits.
Worked example with the starter’s deduction
A second example, for a starter. You are 30, you meet the hours criterion, you are entitled to the starter’s deduction and this is your only income. Your profit is €30,000.
| Step | Amount |
|---|---|
| Business profit | €30,000 |
| Minus self-employed and starter’s deduction | €3,323 |
| Minus SME profit exemption (12.7% of €26,677) | €3,387.98 |
| Taxable profit | €23,289.02 |
| Box 1: 35.75% | €8,325.82 |
| Minus general tax credit | €3,115 |
| Tax before labour tax credit | €5,210.82 |
Because the taxable profit stays below €29,736, you get the full general tax credit here. In this example too, the labour tax credit still comes off. This example is simplified too: the Zvw contribution and other deductions are not included.
In summary: the entrepreneur deductions and the SME profit exemption come off your profit first. On the rest you pay box 1 tax, and the tax credits come off that again.
From net to disposable: what you still need to arrange
Even after tax, your net income as a zzp’er is not yet entirely free to spend. As an entrepreneur, according to Ondernemersplein, you have no right to a Sickness Benefits Act (Ziektewet), WW or WIA benefit, and Ondernemersplein recommends taking out disability insurance yourself. You can arrange a supplementary pension yourself; the state pension (AOW) is, according to Ondernemersplein, a minimum income. If you are pregnant, you can apply to UWV for a pregnancy benefit of at least 16 weeks; conditions apply. If you want to calculate your net income as a zzp’er down to the amount you can really spend, take into account:
What remains then is your net disposable income. Because the assessment only comes later, it helps to set the tax money aside directly with every payment, so you do not accidentally live off it.
Calculating your hourly rate as a zzp’er
If you want to calculate your hourly rate as a zzp’er, you reverse the sum. You start with what you want to keep net and calculate back to what you need to charge per hour. To get there, add up four building blocks:
Divide that total by your billable hours: the hours you can actually invoice to clients. Administration, acquisition and holidays do not count, so the number of billable hours is lower than the number of hours you work. Calculating your rate per project works the same way: estimate the hours and add the costs.
Calculating a zzp salary or wage
A zzp’er with an eenmanszaak has no salary. If you want to calculate a zzp salary, you are really looking at the profit: what you withdraw privately comes out of that profit, and the tax is on the profit, not on what you withdraw. You can transfer a fixed amount to yourself every month, but for tax purposes the whole year counts.
If you want to calculate a zzp wage to compare it with a job, work out your net disposable income as above and put it next to the net salary in employment. Do not forget that in employment you are insured through your employer for things like illness and unemployment; as a zzp’er you arrange that yourself.
Using a zzp calculator
Search online for ‘zzp inkomen berekenen’ (calculating zzp income) and you will find many calculators. A zzp calculator gives a quick impression, but the result is only as good as the assumptions behind it. With any tool, check:
Two tools can give a different amount for the same profit. One may include the labour tax credit and the other not, or a tool may still use the amounts of a previous year. That matters more than you might think: according to the Belastingdienst, the SME profit exemption was still 13.31% in 2024, and in 2025 and 2026 it is 12.7%. So compare the result with your own calculation using the steps above, and keep the assumptions so you can update them next year.
Good to know: according to Ondernemersplein, you get the SME profit exemption if the Belastingdienst considers you an entrepreneur for income tax. For the self-employed deduction you must also meet the hours criterion.
Setting aside tax with a business account
Do you need a separate account as a zzp’er? Vivid’s site puts it this way: “No. The law doesn’t require a business account, but it brings clear benefits.” With a separate account you see more quickly what your turnover is, what goes out in costs and how much is set aside for tax. As an eenmanszaak, your Vivid account is in your own name. With Vivid’s business account for freelancers:
Even on a free plan, individual services can incur costs, for example extra cards, withdrawals above certain exempt amounts or premium features from higher plans.
Vivid in short: a business account for zzp’ers with sub-accounts to set tax money apart, invoicing and export files for your bookkeeping.
Tax money apart from day one
Open a business account with a Dutch IBAN and sub-accounts online for your eenmanszaak.
Frequently asked questions
How do you calculate your net income as a zzp’er?
Take your turnover excluding VAT and deduct your business costs to get your profit. The entrepreneur deductions and the SME profit exemption come off that. On the rest you pay box 1 tax, reduced by the tax credits.
How much tax do you pay as a zzp’er?
That depends on your profit and your deductions. If you are 66 or younger, the box 1 rate in 2026 is 35.75% up to and including €38,883. Above that it is 37.56% up to and including €78,426 and 49.50% on the rest, before tax credits.
What is the difference between gross and net for a zzp’er?
Gross is your profit: turnover excluding VAT minus costs. Net is what remains after income tax, and disposable is what remains after your reserves.
How much self-employed deduction do you get in 2026?
€1,200, if you are an entrepreneur, meet the hours criterion and have not reached state pension age at the start of the year. As a starter, a starter’s deduction of €2,123 can be added.
Does VAT count as income?
No. The VAT you charge, you pass on to the Belastingdienst. So calculate with your turnover excluding VAT. If you use the small businesses scheme, you charge no VAT, but you also cannot reclaim VAT on your costs.
How do you calculate your hourly rate?
Add up your desired net income, the tax, your business costs and your reserves for disability and pension. Divide that by the number of hours you can actually invoice, so without administration, acquisition and holidays.
How much should you set aside for tax?
That depends on your profit. Work out your expected tax with the steps in this article and set that share of every payment aside, for example in a sub-account.
This article provides general information and is not tax advice. The worked examples are simplified. The 2026 amounts come from the Belastingdienst and may change; the worked examples are our own calculation with them. Vivid’s payment services are provided by Vivid Money S.A., an electronic money institution authorised and regulated by the Commission de Surveillance du Secteur Financier (CSSF) in Luxembourg; its Dutch branch is registered with De Nederlandsche Bank (DNB) as an electronic money institution.
