ZZP net profit — what do I really keep?
Revenue → net profit → spendable income. Including self-employed deduction, SME profit exemption, disability insurance, pension reserve, VAT position.
Freelance: profit → net income
Applies zelfstandigenaftrek + MKB-winstvrijstelling + brackets + tax credits. The route from gross profit to "what you actually keep".
Net per month€0estimated for 2026
Net per year€0
Tax + premiums€0
Effective rate0%
Where the gross profit lands
€0Profit waterfall
- Gross profit€0
- − Self-employed deduction€0
- − Starter deduction€0
- − MKB-winstvrijstelling (12,7%)€0
- − Income tax + premiums€0
- Net income€0
Indicative 2026 model. Does NOT include FOR (Fiscale Oudedagsreserve), VAT, lijfrente premies, or specific deductions like investeringsaftrek/kleinschaligheidsinvesteringsaftrek. Information, not advice.
In short
From revenue to spendable income for ZZP'ers: (1) Revenue minus business costs = profit. (2) With >1,225 hours as entrepreneur + entrepreneur test (3+ clients, own risk, client acquisition): right to self-employed deduction (€1,470 in 2026, phase-down to €900 in 2027) plus SME profit exemption 13.31% on profit minus self-employed deduction. (3) Taxable profit × Box 1 brackets (36.97% up to €75,518, 49.5% above) = income tax. (4) ZVW contribution 5.32% on profit (max base €71,628) — you pay this yourself via return, not via clients. (5) Tax credits: general + employment credit like employees (based on profit). (6) On top: disability insurance premium (€200-500/month, deductible), pension reserve (your own responsibility since FOR abolition 2023). 2026 rule of thumb: revenue €80,000 with €10,000 costs = profit €70,000 → net spendable ~€3,700/month. Reckon on 35-40% of gross profit for taxes + premiums + reserves. Important: set aside what the Tax Office doesn't withhold for you — otherwise May arrives and the account is empty.
You enter
- Annual revenue (excl. VAT) — Total invoiced revenue without VAT (VAT is one-on-one pass-through — not profit).
- Business costs — Everything directly needed for the business: laptop, software, business car, office, training, travel.
- Hours as entrepreneur (in 2026) — >1,225 hours is the threshold for self-employed deduction + SME exemption. Includes acquisition, admin, training.
- Disability insurance premium/yr — AOV (disability cover) — fully deductible. Usually €2,500-6,000/yr depending on age + coverage.
- Pension reserve per year — Lijfrente (annuity) or investment account. Lijfrente deduction: annual room ~13.3% of profit (after self-employed deduction), max €17,500.
You get back
- Profit before deductions — Revenue minus business costs.
- Taxable profit — After self-employed deduction + SME profit exemption. What the Tax Office taxes.
- Income tax — Taxable profit × Box 1 rates. No employer withholding — you pay via assessment.
- ZVW contribution — 5.32% on profit (max base €71,628). Out of your pocket, no deduction.
- Net spendable / month — What you keep after everything for living + saving + pension.
- Reserve for IB assessment — How much to set aside monthly for the May assessment — avoid surprises.
The math behind it
Taxable profit = Revenue − Costs − Self-employed deduction − SME exemption
Where:
• Self-employed deduction 2026 = €1,470 (provided >1,225 hours + entrepreneur test). Phase-down: €900 in 2027.
• SME profit exemption = 13.31% × (profit − self-employed deduction). No threshold or test — automatic for IB entrepreneurs.
• Income tax = taxable profit × Box 1 rates (36.97% / 49.5%).
• ZVW = 5.32% × profit (without SME exemption, max base €71,628).
• Tax credits = max €3,362 general + max €5,532 employment, phase-out like employees.
No employer withholds anything for you. You pay afterwards via IB return or monthly via provisional assessment.
Where:
• Self-employed deduction 2026 = €1,470 (provided >1,225 hours + entrepreneur test). Phase-down: €900 in 2027.
• SME profit exemption = 13.31% × (profit − self-employed deduction). No threshold or test — automatic for IB entrepreneurs.
• Income tax = taxable profit × Box 1 rates (36.97% / 49.5%).
• ZVW = 5.32% × profit (without SME exemption, max base €71,628).
• Tax credits = max €3,362 general + max €5,532 employment, phase-out like employees.
No employer withholds anything for you. You pay afterwards via IB return or monthly via provisional assessment.
Worked example
Tom: revenue €80,000, costs €10,000, 1,400 hours entrepreneur. Single, no partner, AOV €3,500/yr, lijfrente €5,000/yr.
Step 1 — Profit: €80,000 − €10,000 − €3,500 AOV − €5,000 lijfrente = €61,500.
Step 2 — Self-employed deduction: €1,470 (hour criterion met). Profit after = €60,030.
Step 3 — SME exemption: 13.31% × €60,030 = €7,990. Taxable profit = €52,040.
Step 4 — Income tax: 36.97% × €52,040 = €19,240.
Step 5 — Tax credits: general ~€1,870 + employment ~€4,870 = €6,740 back.
Step 6 — Net IB: €19,240 − €6,740 = €12,500.
Step 7 — ZVW: 5.32% × €61,500 = €3,270.
Net spendable: €61,500 (profit after AOV/lijfrente) − €12,500 IB − €3,270 ZVW = €45,730/yr = ~€3,810/month.
Reserve for May assessment: (€12,500 + €3,270) / 12 = ~€1,315/month to set aside.
Step 1 — Profit: €80,000 − €10,000 − €3,500 AOV − €5,000 lijfrente = €61,500.
Step 2 — Self-employed deduction: €1,470 (hour criterion met). Profit after = €60,030.
Step 3 — SME exemption: 13.31% × €60,030 = €7,990. Taxable profit = €52,040.
Step 4 — Income tax: 36.97% × €52,040 = €19,240.
Step 5 — Tax credits: general ~€1,870 + employment ~€4,870 = €6,740 back.
Step 6 — Net IB: €19,240 − €6,740 = €12,500.
Step 7 — ZVW: 5.32% × €61,500 = €3,270.
Net spendable: €61,500 (profit after AOV/lijfrente) − €12,500 IB − €3,270 ZVW = €45,730/yr = ~€3,810/month.
Reserve for May assessment: (€12,500 + €3,270) / 12 = ~€1,315/month to set aside.
How to read the result
- 1,225-hour criterionThreshold for self-employed deduction + SME exemption. Keep hour log (acquisition + admin + training count). If not met: only SME exemption, no self-employed deduction.
- Self-employed deduction phasing — plan ahead2026: €1,470. 2027: €900. 2028 possibly further. Effect: ~€200-300 less tax benefit/yr as it phases out. Less painful on high profit; bigger % on low profit.
- SME exemption is automatic13.31% of profit tax-free. No application, no test — just processed in assessment. At €70,000 profit = ~€9,000 less taxable = ~€3,300 tax benefit.
- Set aside reservesNo employer withholds. Budget 35-40% of profit for IB + ZVW + pension. Separate ZZP savings account helps — don't mix with personal cash.
- FOR is gone — arrange pension yourselfFiscal Old Age Reserve abolished 2023. Alternatives: lijfrente (annual room deductible), investment account (not deductible but flexible), DGA pension (own BV). Start early — AOW alone is ~€1,500/month.
Key terms
- Self-employed deduction
- Tax deduction for IB entrepreneurs meeting the hour criterion. €1,470 in 2026, phase-down to €900 in 2027.
- SME profit exemption
- Fixed 13.31% exemption on profit (after self-employed deduction). Automatic, no test.
- Hour criterion
- 1,225 hours/year as IB entrepreneur, including acquisition + admin + training. Threshold for self-employed deduction + SME exemption.
- FOR
- Fiscal Old Age Reserve — was a tax-pension reserve for ZZP'ers. Abolished 1 January 2023. Existing FOR runs out.
- AOV
- Disability insurance. Not mandatory for ZZP (mandatory cover proposed, not yet enacted). Premium deductible.
- Entrepreneur test
- 3+ clients, own risk on non-payment, client acquisition, not under authority. Tax Office looks at actual situation, not what the contract says.
- ZVW contribution ZZP
- 5.32% of profit (max base €71,628 in 2026). Self-pay at IB return; no client withholding.
- Lijfrente deduction
- Annual room for deductible pension contributions. ~13.3% of profit (after self-employed deduction), max €17,500. Reserve room 7 yrs back to top up.
Frequently asked
What if I fall below 1,225 hours?
No self-employed deduction (€1,470 gone). SME profit exemption 13.31% remains — no hour test on that. With dual activity (ZZP + employee) only self-employed hours count — employee hours don't. Tip: keep detailed hour log (acquisition + admin + training count).
Is AOV mandatory?
As of late 2024 still not mandatory, despite announced legislation. But: ZZP'ers get no Sickness Act on disability — income drops to zero. Without AOV you bear the risk. 2026 premium: typically €200-500/month depending on profession, age, waiting period, coverage. Insurers: Movir, Nationale-Nederlanden, ASR, Allianz. Or alternative: broodfonds (informal collective).
How do I arrange pension as ZZP'er?
FOR abolished 2023. Three main routes: (1) Lijfrente (DEGIRO, Brand New Day, Centraal Beheer): annual room deductible, withdrawal only at AOW age. (2) Investment account (regular ETF portfolio): not deductible but flexible, Box 3 taxed. (3) DGA via BV: complex, worth it on high profit (>€100k). Start before 35 — compounding matters. AOW alone gives ~€1,500/month — not enough.
How often VAT return?
Standard: quarterly (1 May / 1 Aug / 1 Nov / 1 Feb). Revenue >€1.9M: monthly. Under €20,000 revenue/year: KOR (Small Entrepreneurs Scheme) — no VAT on invoices, no return, no input-VAT deduction. KOR notification at Tax Office, 3 yrs binding. Watch out: KOR usually disadvantageous if you make many business purchases (no input-VAT back).
When to request a provisional assessment?
For ZZP'ers ALWAYS — unless you're extremely pessimistic about profit. Request via Mijn Belastingdienst (a few minutes). Tax Office splits expected IB+ZVW over 11 monthly installments (Jan to Nov). Benefit: no May shock + cashflow spread. Year-end: final assessment corrects over/underpayment. On big profit swings you can adjust mid-year.
Complex situations
Edge cases that typical net-pay tools skip but actually matter for a real Dutch tax situation. Each one assumes the basic case above and tells you what changes.
ZZP + employment combo
Many ZZP'ers have part-time employment. Employer withholds wage tax on the employment portion — as if that's your only income. Your ZZP profit stacks on top in Box 1. Effect: May assessment top-up for the difference. Example: employment €30,000 (wage tax withheld) + ZZP profit €25,000 taxable = total €55,000 in Box 1. Top-up ~€9,000 because employer didn't know about the extra €25,000. Tip: run a provisional assessment from the moment you generate serious revenue. Hour criterion looks at SELF-EMPLOYED hours, so employment hours don't count for the 1,225 test.
With fiscal partner (joint Box 3)
Box 1 (profit) stays in ZZP'er name. Box 3 (assets) you can report jointly with fiscal partner, optimally split for minimum tax. Example: ZZP'er has €100k savings + partner €20k. Separate: ZZP'er pays Box 3 tax on €100k. Joint: exemption €57,684 (2026 partners), taxed on €42,316. ~€500-1,000/yr saved. Tax credits: employment credit stays individual (on profit), but on low income partner-credit can be claimed via partner.
VAT-exempt work (healthcare/education/culture)
Certain services are VAT-exempt: medical (qualified care providers), education (recognised), cultural goods + services (theatre, museum, author honoraria). You don't charge VAT to clients + can't reclaim input-VAT. Effect: business purchases cost 21% more. Important: mixed work (partly VAT, partly exempt) has split rule — input-VAT partly deductible by proportion. Small entrepreneurs in exempt fields: KOR usually not relevant, you weren't charging VAT anyway.
Client doesn't pay — what about your tax?
Invoice enters your books as revenue the moment you send it. Unpaid invoice = tax owed on profit not yet received. Two options: (1) Credit the invoice: officially withdraw, revenue cancelled. (2) Bad debt provision: after 1 year unpaid + demonstrable collection attempts you can deduct the amount from profit. VAT already paid: reclaim via VAT return (credit note = VAT correction). Tip: don't chase forever — after 3 yrs civil claim limitation + tax correction becomes much harder.
Car personal or business?
Two models. Business: car in books, all costs (depreciation, fuel, insurance, maintenance) deductible as business expense. But: 22% bijtelling of catalogue value if used privately (over 500 km/yr). Bijtelling raises taxable profit. Personal: car in your name at home, for business km you get €0.23/km reimbursement (own deduction 2026, was €0.21). Generally: low-revenue ZZP'er with few business km → personal. High-revenue ZZP'er with many km + expensive car → business often better. Run the numbers per situation.
What this tool doesn't do
This tool estimates for IB entrepreneurs (sole proprietorship, VOF partner, partnership member) active in the Netherlands. Many complex situations are worked out above. Out of scope: BV structure (own company), cross-border ZZP, VAT reverse-charge rules, sector-specific deductions (film deduction, S&O-WBSO innovation credit), business succession. For actual assessment: annual books + Mijn Belastingdienst + possibly bookkeeper at revenue >€100k.