Net income calculator for freelancers (zzp) in the Netherlands 2026
From profit to net under Dutch law: the calculator deducts the entrepreneur deductions and the MKB-winstvrijstelling (SME profit exemption), works out income tax with the tax credits and the Zvw (health care) contribution, and shows what to set aside each month. Free, no account, runs in your browser.
Law as of 12 November 2026. Art. 2.10, 3.6, 3.76, 3.79a, 8.10 and 8.11 Wet IB 2001; art. 43 Zvw; 2026 rates and credits from the Belastingdienst.
Your figures for 2026
Turnover minus business costs, without VAT, before the self-employed deduction and the SME profit exemption.
Not an entrepreneur in 1 or more of the 5 previous years, and the self-employed deduction used at most twice in those 5 years.
What you keep
Net per year
€ 40.325,95
- Net per month€ 3.360,50
- Set aside each month for tax and Zvw€ 806,17
From profit to taxable profit
- Self-employed deduction− € 1.200,00
- SME profit exemption 12.7%− € 6.197,60
- Taxable profit€ 42.602,40
Income tax 2026
- Box 1 at the rates€ 15.297,68
- General tax credit− € 2.291,81
- Labour tax credit− € 5.398,04
- Income tax to pay€ 7.607,83
- Zvw contribution 4.85%€ 2.066,22
Income tax and Zvw together: 19.3% of your profit.
2026 income tax below state pension age, assuming the profit is your only income. Set VAT aside separately.
How we calculate
1. Entrepreneur deductions
If you meet the urencriterium (hours test, 1,225 hours, art. 3.6 Wet IB 2001), € 1,200 zelfstandigenaftrek (self-employed deduction) comes off, and as a starter another € 2,123 startersaftrek (starter deduction) (art. 3.76 Wet IB 2001). Without the starter deduction, the self-employed deduction is never higher than your profit.
2. SME profit exemption
12.7% of the profit after the entrepreneur deductions is exempt (art. 3.79a Wet IB 2001). What remains is your taxable profit. You get this exemption without the hours test too.
3. Income tax, box 1
2026 rates below state pension (AOW) age: 35.75% up to € 38,883, 37.56% up to € 78,426, 49.50% above (art. 2.10 Wet IB 2001, national insurance included). Above € 78,426 the deduction cap applies: your deductions then save only 37.56%. Then the algemene heffingskorting (general tax credit, max. € 3,115) and the arbeidskorting (labour tax credit, max. € 5,685) come off (art. 8.10 and 8.11 Wet IB 2001).
4. Zvw contribution
4.85% income-related Zvw contribution on your taxable profit, up to € 79,409 (art. 43 Zvw). As a zzp'er you pay it through an assessment from the Belastingdienst (Dutch tax administration).
5. What you keep
Profit minus income tax minus Zvw is your net income. Income tax and Zvw divided by twelve is what you set aside each month.
What the calculator assumes
- Profit means turnover minus business costs, before the entrepreneur deductions and the SME profit exemption. VAT is not included.
- The profit is your only box 1 income and you are below state pension age. No salary, no own home, no partner or children, no box 2 or box 3.
- We work out the labour tax credit on your profit before the entrepreneur deductions and the SME profit exemption, as the Belastingdienst defines labour income for entrepreneurs.
- Tax credits are not paid out when they exceed your tax. The calculator offsets them down to zero.
- Not included: investment deduction, retirement reserve, loss relief, annuities, disability insurance premiums and tax interest. 2027 amounts follow once they are law.
Norman in the Netherlands
Norman is an AI bookkeeping app for the self-employed and companies: receipts, invoices and taxes in one app. It is live in Germany and Poland and in preparation for the Netherlands. Until then, the free tools and guides on this site help you along.
Frequently asked questions
How much do you keep from € 50,000 profit as a zzp'er?
About € 40,326 in 2026. You pay around € 7,608 income tax and € 2,066 Zvw contribution, if you meet the hours test and the profit is your only income. Set aside about € 806 a month.
How much do you keep from € 100,000 profit?
About € 64,023 in 2026. Income tax is around € 32,126, including € 1,641 from the deduction cap, and the Zvw contribution is € 3,851 because it stops at € 79,409.
From what profit do you pay income tax as a zzp'er?
In 2026 from about € 28,300 profit, if you meet the hours test and have no other income. Below that, the general tax credit and the labour tax credit cancel out the tax. You pay the Zvw contribution from the first euro of taxable profit.
What percentage should a zzp'er set aside for tax?
It depends on your profit: at € 40,000 it is about 13% of your profit in 2026, at € 60,000 about 24% and at € 100,000 about 36%, Zvw included. The calculator gives the monthly amount. Set VAT aside separately.
What if I do not meet the hours test?
Then you get no self-employed deduction and no starter deduction. The 12.7% SME profit exemption stays. Switch the hours test off in the calculator to see the difference.
Information, not tax advice. The calculator does not replace advice from a tax adviser. It stores no input and sends nothing.