Home How much tax does a Dutch freelancer pay? 2026 example
How much tax does a Dutch freelancer pay? 2026 example
As a freelancer you pay income tax on your profit, not your turnover. Deductions come off first, then the rates apply. Here is a worked example.
From profit to taxable income
Profit is turnover minus business costs and depreciation. The entrepreneur’s allowance (such as the self-employed allowance and, if applicable, the starter’s allowance) comes off first, then the SME profit exemption. The rest is your taxable profit.
The 2026 rates
Below state pension age the box 1 rates are:
- Up to € 38,883: 35.75%
- € 38,883 to € 78,426: 37.56%
- Above € 78,426: 49.50%
Tax credits then reduce the tax: the general tax credit (up to € 3,115) and the labour tax credit (up to € 5,685). Both decrease as income rises.
Example: € 50,000 profit
A freelancer below state pension age, single, no other income, meeting the hours criterion and not a starter:
- Profit: € 50,000
- Self-employed allowance: − € 1,200, leaving € 48,800
- SME profit exemption 12.7%: − € 6,198, taxable profit € 42,602
- Box 1 tax: € 15,298
- General tax credit: − € 2,292
- Labour tax credit: − € 5,398
- Income tax: € 7,608
- Zvw contribution 4.85% of € 42,602: € 2,066
- Total: about € 9,674, roughly 19% of profit
This is simplified. A tax partner, a mortgage, other income or the starter’s allowance change the outcome.
Set enough aside
Many freelancers are surprised by the bill because nothing was withheld during the year. Request a provisional assessment to pay monthly, or reserve a fixed share of your profit each month.
Get an exact calculation
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