Freelancing as a taxi driver in the Netherlands: permits, VAT, tariffs, and taxes (2026)

What permits and registrations do you need to work as a freelance taxi driver (ZZP) in the Netherlands in 2026?

To freelance as a taxi driver (zzp taxichauffeur) in the Netherlands in 2026, you must register your business with KvK and hold the required taxi authorisations. In practice this means: a taxi transport permit (vergunning voor taxivervoer), a chauffeur card (chauffeurskaart) and a valid VOG. Expect fixed fees such as €337,59 for the permit and €177,87 for the chauffeur card.

Browse the [Knowledge Hub](/knowledge-hub) for more freelancer accounting guides. Before applying for taxi permits, register your business in the KvK Trade Register; KvK forwards your details to the tax authorities, who issue a VAT number and VAT ID. Kiwa’s permit application requires KvK registration under SBI code 49330 (taxi services), so check the SBI code during registration.

If customers pay you for rides, the taxi rules apply even if you work via an app. The taxi transport permit is issued via Kiwa on behalf of the government and is valid indefinitely, but there is a 5-year periodic review and you get notice about 3 months in advance. Municipalities may add local requirements (for example, a TTO in some cities), so check your municipality’s taxi policy.

• Register at KvK (Trade Register) with taxi SBI code 49330 before starting permit applications.
• Apply for a VOG (certificate of conduct); a municipal application costs €41,35 and a digital Justis application costs €33,85.
• Obtain the required taxi diploma and documents (valid driving licence, medical statement, photo) for the chauffeur card.
• Apply for a chauffeurskaart; the statutory fee is €177,87 (or €258,94 including an LWT card).
• Apply for the taxi transport permit (vergunning voor taxivervoer); the first application fee is €337,59 including VAT.
• Keep the permit’s P-number on the taxi information card and on the ride receipt, and do not share it; sharing is punishable.

How do VAT returns (BTW-aangifte) work for taxi freelancers in 2026?

Taxi passenger transport is taxed at the reduced 9% VAT rate in the Netherlands. Most taxi freelancers file VAT returns quarterly, so the deadline for Q1 2026 is 30 April 2026 and for Q2 2026 is 31 July 2026. If your annual turnover stays at or below €20.000, you can opt into the small-business VAT scheme (KOR) and stop charging and filing VAT.

If you are not in the KOR, charge 9% VAT on the fare and keep the ride receipt (ritbon) in your records; the receipt should show your P-number and the agreed fare details. VAT is reported and paid in the same return. For step-by-step filing, see the [VAT returns in the Netherlands guide](/knowledge-hub/vat-returns-netherlands-expat-freelancer-guide).

The KOR can be attractive if almost all customers are private travellers who cannot reclaim VAT, but it also means you cannot reclaim input VAT on major costs like fuel, maintenance, and vehicle equipment. Once enrolled, monitor turnover so you do not exceed €20.000 in a calendar year, because exceeding the threshold ends the VAT exemption.

• Use 9% VAT on taxi fares (persons transport) unless you are in the KOR.
• Choose the right VAT filing period (usually quarterly) and note the 2026 quarterly deadlines: 30 April (Q1), 31 July (Q2), 31 October (Q3), 31 January 2027 (Q4).
• Pay VAT by the same deadline as the return so you do not build up arrears.
• If you join the KOR, you may not charge VAT and you do not file VAT returns; the turnover ceiling is €20.000 per year.
• Count all taxable turnover toward the €20.000 KOR ceiling, including any non-taxi side income.
• Store supporting VAT evidence (ride receipts and purchase invoices) so you can justify VAT and turnover figures.

What are the maximum taxi tariffs in 2026, and when can you charge a fixed price?

For street taxis (opstapmarkt) in 2026, you may set your own prices but cannot exceed the statutory maximums. For a passenger car (max 4 people) the maxima are: start €4,31, €3,17 per kilometer, and €0,52 per minute. For a 5–8 seat van: start €8,77, €4,00 per kilometer, and €0,59 per minute. A waiting fee of €59,41 per hour is allowed only if agreed upfront.

These caps apply when customers hail you on the street or at a taxi stand. Your chosen tariffs must be shown on the taxi information card and should match what the taximeter and onboard system display. At the end of every ride, you must offer a printed ride receipt to the passenger.

For pre-booked rides (bestelde taxi), you may agree a fixed price in advance, including through an app. For pre-booked rides you may charge more than the maximum tariffs, but the agreed price must be clear to the passenger before the ride starts. Keep the price confirmation (app or email) in your records.

What vehicle and equipment steps are required, and what does it cost in 2026?

To start legally, the taxi vehicle must be registered with RDW as a taxi and meet the equipment rules. RDW charges €19,50 for the administrative taxi registration and €47,75 for a first taxi inspection. For the opstapmarkt, a certified taximeter is mandatory and must be re-inspected every year. If you use the Boordcomputer Taxi (BCT), the 2026 statutory BCT entrepreneur card fee is €147,00.

RDW registers a vehicle as a taxi only if your business is registered as a taxi company and you can show a valid taxi transport permit. After a successful registration, RDW sends the permission letter for taxi plates within 5 working days, which you need to order blue number plates. Every taxi must also be APK-inspected annually.

A taximeter is required for the opstapmarkt, even if you agree a fixed price, because the taximeter can run at a zero tariff while still producing the ride receipt. Bestelde taxi services can be exempt from the taximeter only if the taxi is used exclusively for rides with a fixed price agreed in advance and you can prove that.

• Taxi transport permit first application: €337,59 (incl. VAT).
• Chauffeurskaart fee: €177,87 (or €258,94 with an LWT card).
• VOG application fee: €33,85 (digital) or €41,35 (via municipality).
• RDW taxi registration: €19,50 (administrative) + €47,75 if a first taxi inspection is required.
• Taximeter: annual re-inspection required; keep a valid inspection certificate in the taxi.
• If you use the Boordcomputer Taxi (BCT), a BCT entrepreneur card may be required; the 2026 statutory card fee is €147,00.

Which income tax and car tax rules matter most for taxi freelancers in 2026?

If you qualify as an entrepreneur for Dutch income tax, the 2026 zelfstandigenaftrek is €1.200 and starters can add a startersaftrek of €2.123. On the remaining profit, the mkb-winstvrijstelling is 12,7% in 2026. For the taxi car, private use can trigger a profit add-back (bijtelling) of 18% or 22% of the catalogue value unless you can prove ≤500 private km per year.

Most taxi freelancers treat the vehicle as a business asset because usage is typically more than 90% business. If the car is in the business, you deduct business running costs but must correct for private use unless you keep a full trip log. For more examples of what counts as business costs, see the [deductible expenses guide](/knowledge-hub/deductible-expenses-freelancers-netherlands).

For motor vehicle tax (motorrijtuigenbelasting), a taxi can qualify for a tax exemption if you have a taxi transport permit and use the vehicle more than 90% for taxi or public transport. Apply within 30 days after registering the vehicle to get the exemption from the RDW registration date; otherwise it starts from the date the tax office receives your request.

• Plan your profit around the 2026 entrepreneur deductions: €1.200 zelfstandigenaftrek + €2.123 startersaftrek (if eligible).
• Apply the 12,7% mkb-winstvrijstelling after entrepreneur deductions.
• Decide early whether the taxi car belongs to the business or stays private; the VAT and income-tax treatment differs.
• If the car is in the business, avoid bijtelling by proving ≤500 private km per calendar year (otherwise 18% or 22% applies in 2026).
• Check the motorrijtuigenbelasting taxi exemption if you drive >90% as taxi; apply within 30 days after RDW registration.
• Keep clear evidence for mixed-use costs (fuel, parking, mobile phone), because personal use is not deductible.

What are the main fines if you miss taxi or VAT obligations in 2026?

Two enforcement tracks matter: taxi compliance (ILT inspections) and VAT compliance (Belastingdienst). In ILT road checks, common taxi breaches have fixed fines such as €4.300 for operating without a valid permit and €360 for driving without a valid chauffeur card. For VAT, there is a 7-day grace period after the deadline; if the return arrives later or not at all, the VAT filing fine is €82.

ILT inspectors can also issue a Last onder Dwangsom (LOD) if a breach is not corrected by the next inspection, and ILT can suspend a chauffeur card for 12 weeks in certain criminal cases. The safest approach is to treat permit renewal, vehicle inspections, and VAT filing as scheduled operational tasks, not ad-hoc admin.