ZZP tax in the Netherlands
Self-employed professionals (ZZP'ers) in the Netherlands pay income tax in Box 1 and usually charge BTW (VAT). Here are the 2025 headline figures.
The headline figures (2025/26)
- Box 1 income tax (2025): 35.82% up to €38,441, 37.48% up to €76,817, and 49.5% above.
- Deductions reduce taxable profit: the self-employed deduction (zelfstandigenaftrek €2,470, with the 1,225-hour criterion), starter's deduction, and the 12.7% MKB profit exemption.
- BTW (VAT) is 21%; small businesses under €20,000 turnover can opt into the KOR to skip charging VAT.
Quick tax estimate
A general self-employed estimate — pick your region below. Your exact the Netherlands figures are listed above.
A dedicated the Netherlands calculator is on the way — this gives a general estimate. Use the accurate the Netherlands rates above for your filing.
Estimates use latest published figures (US 2025 brackets & 15.3% SE tax, UK Self Assessment bands + Class 4 NI, Canada federal + CPP, Germany §32a 2026 income tax + est. social & 19% VAT, GCC VAT rates). Simplified estimate for planning only — not tax advice.
the Netherlands freelancer tax — FAQ
How much tax does a ZZP pay in the Netherlands?
Box 1 income tax runs from 35.82% to 49.5% in 2025, but the zelfstandigenaftrek and 12.7% MKB exemption cut your taxable profit first. Most ZZP'ers also charge 21% BTW.
What is the KOR small-business scheme?
If your turnover is under €20,000 you can join the KOR and stop charging/filing BTW — though you then cannot reclaim VAT on purchases.
Figures are 2025/26 headline guidance for the self-employed, verified against official sources — not tax advice. Check current rules or an accountant for your situation.