Tax for freelancers
Self-employed tax in the Netherlands: what you'll actually pay
If you're freelancing in the Netherlands, three taxes matter: income tax on profit, VAT on your invoices, and the deductions that lower your taxable profit. Here's the plain-English version — with free tools to estimate the numbers.
Quick answer
As a self-employed freelancer (zzp'er) in the Netherlands you pay income tax (inkomstenbelasting) on your profit, charge and remit VAT (BTW, usually 21%) on most services, and may qualify for deductions such as the self-employed deduction (zelfstandigenaftrek) and the SME profit exemption (MKB-winstvrijstelling) if you meet the criteria. Your effective rate depends on your profit and which deductions you qualify for — the calculators below estimate it for you.
Income tax on your profit
You're taxed on profit (revenue minus business costs and deductions), not on turnover. The Netherlands uses progressive brackets. If you qualify for entrepreneur deductions, your taxable profit — and your bill — drops noticeably.
The gross-to-net calculator estimates what you actually keep after tax and deductions.
VAT (BTW)
Most freelancers charge 21% VAT on services (some categories are 9% or 0%), file a VAT return each quarter, and can reclaim VAT on business expenses. If your VAT-taxed turnover is low, the small-business scheme (KOR) may exempt you from charging VAT.
Deductions that lower your bill
The main ones are the self-employed deduction (zelfstandigenaftrek), which requires meeting the hours criterion (1,225 hours/year), the starter's deduction in your first years, and the SME profit exemption. "Deductible" doesn't mean free — a deduction lowers taxable profit, it doesn't refund the full amount.
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Estimate what you'll actually keep
Use the free calculators — gross-to-net, hourly rate and VAT — to estimate your Dutch freelance taxes. The form labels are in Dutch, but the math is the same.
Frequently asked questions
- How much tax does a freelancer pay in the Netherlands?
- It depends on your profit and deductions. You pay progressive income tax on profit after the self-employed deduction and SME profit exemption, plus an income-dependent healthcare contribution. The gross-to-net calculator gives an estimate for your numbers.
- Do I have to charge VAT (BTW)?
- Usually yes — 21% on most services, filed quarterly. If your VAT-taxed turnover is under the threshold, the small-business scheme (KOR) can exempt you from charging VAT and filing quarterly returns.
- What is the hours criterion (urencriterium)?
- To claim the self-employed deduction you must spend at least 1,225 hours per calendar year on your business — including admin, acquisition and training, not just billable hours.
Keep reading
This is an informative explainer for internationals working in the Netherlands. It is not tax or legal advice, and not a ruling by the Dutch tax authority — only the Belastingdienst or a court can make a definitive assessment of your situation.