Self-employed tax 2026 — income tax, VAT, self-employed deduction, SME exemption
As self-employed: box 1 IB on profit, quarterly VAT, self-employed deduction (€2,470 in 2026, declining), SME profit exemption 12.5%, starter's credit. We combine.
ZZP tax: (1) Profit return in box 1 IB; (2) Self-employed deduction 2026 €2,470 (phased down from €7,030 in 2019 to €1,200 in 2027); (3) SME profit exemption — 12.5% of profit (after self-employed deduction) exempt; (4) Starter's credit — 3 years within 5 of starting, +€2,123 extra; (5) Investment deduction (KIA) — for items > €2,500; (6) Quarterly VAT, small-entrepreneur scheme (KOR) threshold €20,000 turnover/yr; (7) Provisional assessment — estimate your income; revision via amendment form; (8) Pension build — fiscal old-age reserve (FOR) up to 9.44% profit; (9) Disability insurance — premium deductible business cost. Stricter VAR/DBA enforcement since 2023 — false self-employment leads to payroll tax claim. Unexpectedly high ZZP assessment: object within 6 weeks; check all deductions applied (often missed: KIA, SME exemption). For SME audit: see energy-saving duty in EnergieCheck if > 50,000 kWh.