Freelancing Alongside Employment in the Netherlands (2026 Guide)

Can you freelance (ZZP) alongside a Dutch employment contract in 2026?

Yes. In 2026 you can run a side freelance business (ZZP) while employed, but your employment contract can still set limits. Since 1 August 2022, an employer may not ban ancillary work (nevenwerkzaamheden) without an objective reason, such as a conflict of interest or safety risk. Salary and freelance profit are combined in Dutch income tax (Box 1), so side income can push part of your total income into higher tax rates.

"Als je echt een ondernemer bent en zelfstandig werkt kun je dat gewoon blijven doen."

Browse the [Knowledge Hub](/knowledge-hub) for more freelancer accounting guides. Combining employment and freelancing works best when the employment contract rules are clear before the first client invoice. Many Dutch contracts include a notice or permission clause for side activities, plus confidentiality and non-compete clauses. A contract breach can lead to disciplinary measures or dismissal, even if the freelance work happens after working hours.

Government guidance explains that a ban on side work must have objective reasons, not a blanket rule. Objective reasons can include protecting confidential information, preventing conflicts of interest, or health and safety concerns. Put the side business boundaries in writing (for example, which clients are off-limits) and keep separate equipment, accounts, and working time records.

• Check the employment contract for an ancillary activities clause (nevenwerkzaamheden) and any notice/approval requirement.
• Check the non-compete or non-solicitation clause, including the duration and geographic scope written in the employment contract.
• Avoid conflicts of interest: do not take clients that compete with the employer or use the employer’s confidential information.
• Do the freelance work outside the agreed working time and do not use the employer’s laptop, email, or paid tools for the side business.
• Keep separate administration: separate invoices, bank transactions, and business records from the employment role.
• If the employer asks for a justification, document why the side work does not create a safety, integrity, or compliance risk.

Do you need to register with KvK and VAT if you freelance part-time in 2026?

Usually yes. If you start a business that supplies goods or services for profit, you typically register in the Dutch Trade Register (Handelsregister) at KvK. The one-time registration fee is € 85,15 (2026 tariff). After registration, KvK shares your details with the Dutch Tax Administration, which decides whether you are a VAT entrepreneur (ondernemer voor de btw) and issues a VAT ID (btw-id) when applicable.

Registration matters because invoices, VAT filings, and many bank or platform onboarding flows expect a KvK number and (if applicable) a VAT ID. Most freelancers register before the first paid assignment, or immediately after starting. The registration fee is a fixed one-off cost, separate from any VAT or income tax you may owe later.

For VAT, the Dutch Tax Administration looks at whether the work is independent, done under your own responsibility, and generates regular income. Employment status does not prevent VAT registration. If the activity is small or occasional, the VAT treatment can be different, so use the official VAT entrepreneur criteria as the starting point.

• Choose a start date (the first day you perform paid work) and bring the ID document required by KvK.
• Prepare a short description of activities (what you sell) and choose the legal form (most starters use a sole proprietorship / eenmanszaak).
• Register at KvK and pay the € 85,15 one-time registration fee.
• Wait for the Tax Administration letters: VAT ID (btw-id) and VAT number (omzetbelastingnummer) are issued when you are a VAT entrepreneur.
• Set up invoicing with your legal name, address, invoice number, invoice date, and (if applicable) VAT details.
• Keep a simple bookkeeping file from day 1: invoices sent, invoices received, and business bank transactions.

How is income tax calculated when you have both salary and freelance profit in 2026?

Dutch income tax adds your employment salary (loon) and your freelance profit to one taxable total in Box 1 (income from work and home). For people under the AOW age, the 2026 Box 1 rates are 35,75% up to € 38.883, 37,56% from € 38.883 to € 78.426, and 49,50% above € 78.426. Payroll withholding covers only salary, so freelancers often need to reserve cash for the additional Box 1 tax due on profit.

This matters because the marginal tax rate on the next euro of freelance profit depends on your total Box 1 income, not just the side business. Use the table below to estimate the bracket your combined salary and profit will hit. If your salary already reaches the second bracket, most freelance profit is taxed at 37,56% or 49,50% (before credits and deductions).

Income tax filing is usually due by the date in the tax letter, and often that date is 1 May. For the 2025 return filed in 2026, you can request an extension before 1 May 2026 and then file by 1 September 2026. An extension can reduce stress, but late filing can still trigger penalties and tax interest.

Which deductions can a part-time freelancer use in 2026?

Deductions depend on whether the Dutch Tax Administration treats the activity as a business for income tax and whether you meet the hours criterion (urencriterium). If you qualify, the self-employed deduction (zelfstandigenaftrek) is € 1.200 in 2026. The starter’s deduction (startersaftrek) adds € 2.123 in 2026 when specific starter conditions are met. If you do not meet the criteria, business costs are still relevant, but the tax category can be different.

"Zo schrappen of wijzigen we belastingmaatregelen waarvan duidelijk is dat ze niet bereiken waarvoor ze bedoeld zijn."

This matters because many part-time freelancers do not reach the hours criterion. The hours criterion requires at least 1.225 hours in a calendar year, and usually also requires spending more time on the business than on other work (such as employment). If you were not an entrepreneur in 1 of the previous 5 years, the “more time than employment” condition does not apply, but the 1.225-hour test still applies.

Track hours and costs from the first week, because tax eligibility is evidence-based. Keep an hours log that includes client work, admin, marketing, and travel time, and keep receipts for business expenses. For deductible cost examples and common mistakes, read the guide on [deductible expenses for freelancers](/knowledge-hub/deductible-expenses-freelancers-netherlands).

• Hours: log time daily and keep supporting evidence (calendar entries, proposals, invoices).
• Starter status: check the “not an entrepreneur in 1 of the previous 5 years” rule before claiming startersaftrek.
• Prior claims: confirm you used zelfstandigenaftrek no more than 2 times in the previous 5 years when applying the starter rule.
• Carry-forward: if profit is too low to use the full self-employed deduction, the unused part can be carried forward for 9 years.
• Age: if you have reached AOW age at the start of the year, the self-employed deduction and startersaftrek are 50% of the standard amount.
• Documentation: keep the full annual profit calculation (revenue minus costs) that supports the deduction claim.

When are the VAT return (BTW-aangifte) deadlines for side freelancers in 2026?

Most VAT entrepreneurs file VAT returns per quarter. For quarterly or monthly VAT returns, the deadline is the last day of the month after the reporting period. For annual VAT returns, the deadline is before 1 April of the following year. The Dutch Tax Administration tells you your reporting frequency by letter. VAT returns must be filed even for a zero return (nihilaangifte).

VAT deadlines matter because VAT penalties apply even when the VAT due is € 0. Use the table below as a practical calendar for quarterly filing based on the “last day of the next month” rule. For a step-by-step explanation of what goes into each box, see the [VAT returns guide for freelancers](/knowledge-hub/vat-returns-netherlands-expat-freelancer-guide).

Keep the VAT workflow simple: use consecutive invoice numbers, record the VAT rate on each invoice, and reconcile invoices to bank receipts. Save purchase invoices and credit notes in the same folder as the period’s return. Store VAT evidence (invoice PDFs, credit notes, and EU VAT checks if relevant) for the full retention period required by Dutch administration rules.

• Confirm your VAT reporting frequency from the Tax Administration letter (monthly, quarterly, or annual).
• Mark the filing deadline: the last day of the month after each month/quarter; annual returns are due before 1 April.
• Submit a zero return (nihilaangifte) when there was no VAT activity in the period.
• Do the return only after reconciling: invoices sent, invoices received, and bank transactions for the same period.
• Pay VAT using the correct payment reference (betalingskenmerk) for that period.
• Keep proof of submission and payment (PDF confirmations or portal screenshots).

What happens if you miss registration, VAT returns, or income tax deadlines?

Missing Dutch tax obligations can trigger fines, estimated assessments, and tax interest. For VAT, filing late can lead to a € 82 late-filing fine and a VAT assessment. For VAT payments, the late-payment penalty is 3% of unpaid VAT (min € 50, max € 6.709). For income tax, the late-filing fine is € 469 and can increase up to € 6.709.

Penalties matter because they can apply even when the business is small. Use the table below to recognize the common “missed deadline” situations and the standard amounts. If you expect a delay, file as soon as possible and keep proof of the reason (for example, illness or system outage), because objections and payment plans require documentation.