How many clients do you need as a freelancer?
Written by Ilias Aarrass6 min read · Published on · Last reviewed on 
In short
There is no statutory minimum of three clients: the number is one of the points weighed, alongside risk, independence, investments and how you present yourself.
- For VAT you are already in business with one client; for income tax the overall picture counts.
- With long-term work for one client at their premises and on their terms, the risk of employment grows.
- Your own rate, your own tools, real risk and active acquisition strengthen your position.
- If your assignment is treated as employment, you can lose your entrepreneur deductions for those years.
It is one of the most persistent stories among freelancers: you supposedly need at least three clients a year, or you are not in business. That rule does not exist and never was in the law. What is true: the number of clients is one of the things the tax authorities look at, and with a single client the question arises whether you are simply employed. This article explains what really counts, the difference between being in business for VAT and for income tax, and what to do if you depend on one large client.
No minimum, but an overall picture
Whether you are in business for income tax is judged on a series of points that together form the picture. Do you make a profit and is that profit structural? Do you run business risk, for example by not being paid if the work is poor? Do you set your own rate, hours and way of working? Do you invest in your business? Do you present yourself outwardly with a website, a registration and your own name? And yes: how many clients do you have.
None of those points is decisive on its own. Someone with one large client who invests, runs risk and sets their own rate can simply be in business. Someone with five clients all running through the same agency on the same terms stands less firmly than the number suggests. See also being in business for income tax and for VAT.
Why one client draws attention
If you work long term for one party, at their premises, with their equipment and on their hours, that resembles an employment contract. Since 2025 the tax authorities actively enforce the rules on false self-employment. If the assignment is treated as employment, your client faces an additional payroll tax assessment, and you can lose your entrepreneur deductions for that period. See false self-employment and the DBA act.
What matters is not the number but the relationship: is there authority, must you do the work personally and do you receive wages or payment for a result? A model agreement only helps if practice matches it, see model agreements.
| Stronger | Weaker |
|---|---|
| You set your own rate and terms | Rate and terms come from the client |
| You work with your own tools, laptop or software | Everything is supplied by the client |
| You may be replaced by a peer | You must do the work personally |
| You carry the risk of non-payment or rework | You are paid by the hour regardless of the result |
| You actively seek new clients | You have been in the same place for years |
What to do with one large client
One client providing eighty per cent of your revenue is not forbidden, but it is a risk: for tax and commercially. So work deliberately at keeping a few smaller clients alongside, even if they pay less per hour. Two or three small clients next to your big one strengthen both your case and your business.
Also take care of what you control: your own quote and confirmation of assignment, your own terms and conditions, your own liability insurance and a rate you set yourself. Record your acquisition too; those hours count towards the 1,225-hour criterion, see the self-employed deduction and the hours criterion and keeping an hours log.
Two freelancers, both with one large client
- Freelancer A: the client's fixed rate, their laptop, fixed days
- resembles employment
- Freelancer B: own rate, own equipment, works to a result
- fits being in business
- Freelancer A also has
- no other clients
- Freelancer B also has
- three small clients
Result: Both earn most of their revenue from one client, but only with B does the picture fit a business. The number of clients is not the decisive factor, but it does reinforce all the other points.
Starting with one client
Almost everyone starts with one client, often a former employer or an acquaintance. That is no problem, as long as you do not leave it that way. Use the first months to build your business: a website, a registration, your own rate, and actively looking for a second and third client. If you start from employment with your former employer, be extra careful: the same work in the same place is exactly the pattern that draws scrutiny. See part-time freelancing alongside a job.
If you do this alongside a job and it is still small, it can simply be income from other activities. That is no disaster: you pay tax on your proceeds less your costs, but you get no entrepreneur deductions. See from side income to business.
Frequently asked questions
Do I need three clients?
No, that rule does not exist. The number of clients is one of the points weighed, alongside risk, independence, investments and how you present yourself.
Can I be in business with one client?
Yes, if the rest of the picture fits: your own rate, your own tools, real risk and active acquisition. Working long term at their premises on their terms makes it harder.
Am I a VAT entrepreneur with one client?
Yes. For VAT one client is enough, as long as you work independently and regularly for payment. That test is separate from income tax.
What happens if I am treated as an employee after all?
Your client faces an additional payroll tax assessment for that period, and you can lose your entrepreneur deductions for those years. That is why clients watch this closely themselves.
Sources
- Enforcement on working relationships since 1 January 2025Belastingdienst · belastingdienst.nl
- Conditions for the hours criterionBelastingdienst · belastingdienst.nl
Sources checked on
This article provides general information based on the rules known for 2026 and does not replace personal tax advice. For your specific situation, we're happy to take a look with you.
