Pick the tool you need. Calculate your 2026 tax, see whether a car is cheaper on the business or privately, or check whether a BV beats your sole proprietorship.
Calculate your income tax as a freelancer
Enter your expected income and see instantly how much to set aside for the Dutch Tax Authority.
Without filling anything in
What does a freelancer pay in 2026 at each profit level?
This table is calculated with the same engine as the tool above, for a freelancer who meets the hours criterion and qualifies for the SME profit exemption. No starter's allowance, no deductible premiums. Amounts rounded to whole euros.
| Profit | Taxable income | Income tax | Zvw contribution | Total | Of your profit | Net left |
|---|---|---|---|---|---|---|
| €20,000 | €16,412 | €0 | €796 | €796 | 4% | €19,204 |
| €30,000 | €25,142 | €492 | €1,219 | €1,711 | 5.7% | €28,289 |
| €40,000 | €33,872 | €3,682 | €1,642 | €5,324 | 13.3% | €34,676 |
| €50,000 | €42,602 | €7,607 | €2,066 | €9,673 | 19.3% | €40,327 |
| €65,000 | €55,697 | €14,339 | €2,701 | €17,040 | 26.2% | €47,960 |
| €80,000 | €68,792 | €21,258 | €3,336 | €24,594 | 30.7% | €55,406 |
| €100,000 | €86,252 | €32,125 | €3,851 | €35,976 | 36% | €64,024 |
What this table shows
Up to roughly € 30,000 in profit you pay little. The general tax credit and the labour credit are still almost fully in place there and cancel out nearly all income tax; what remains is mostly the Zvw contribution. At € 20,000 profit you pay € 796; at € 30,000 you pay € 1,711.
Above that it turns quickly. Between € 30,000 and € 50,000 the charge rises from € 1,711 to € 9,673, because both credits start to taper while you also pay ordinary tax. The marginal burden in that range is therefore higher than the 35.75 percent bracket rate suggests.
The Zvw contribution runs up to a maximum of € 3,851. Above a contribution income of around € 79,400 you pay no more.
The self-employed deduction is € 1,200 in 2026 and largely disappears after that. In 2025 it was still € 2,470. That difference costs a few hundred euros in tax at every profit level in this table.
How much should you set aside?
A rule of thumb that works for most freelancers: set aside 30 percent of your profit. The table shows that this is comfortably enough up to about € 80,000 in profit, and leaves money over at lower profits. Keep it in a separate account, and don't pay your quarterly VAT out of it: that is a different pot.
What this calculation assumes
- Tax year 2026, and you have not yet reached state pension age.
- You are an entrepreneur for income tax with a sole trader business or partnership, not a BV.
- Income from your business only. If you also have a salary, use the employment plus freelance tab.
- No box 2 or box 3, no mortgage interest relief, no splitting with a partner and no personal deductions.
- No benefits. Your profit does affect your entitlement to healthcare and rent benefit; that sits outside this calculation.
What the tool does not cover
The result is a good estimate for your reserve, not a tax return. Situations it does not cover: a tax partner to split deductions with, offsetting losses from earlier years, the reinvestment reserve, multiple businesses, or a year in which you start or stop. In those cases the actual assessment is often hundreds of euros off.
