Self-employed tax 2026 — income tax, VAT, self-employed deduction, SME exemption
DIRECT ANSWER
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.
Reviewed by FFCheck-redactie · Last reviewed 2026-05-28
ZZP tax:
- Profit return in box 1 IB
- Self-employed deduction 2026 €2,470 (phased down from €7,030 in 2019 to €1,200 in 2027)
- SME profit exemption12.5% of profit (after self-employed deduction) exempt
- Starter's credit3 years within 5 of starting, +€2,123 extra
- Investment deduction (KIA)for items > €2,500
- Quarterly VAT, small-entrepreneur scheme (KOR) threshold €20,000 turnover/yr
- Provisional assessmentestimate your income; revision via amendment form
- Pension buildfiscal old-age reserve (FOR) up to 9.44% profit
- Disability insurancepremium 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.