Tax changes in 2026 for starting as a freelancer (ZZP) in the Netherlands

What changed in 2026 for starting as a freelancer (ZZP) in the Netherlands?

In 2026, several key starter numbers changed. The self-employed deduction (zelfstandigenaftrek) for income tax is € 1,200 and the SME profit exemption (mkb-winstvrijstelling) is 12.7% of profit after entrepreneur deductions. For short-stay accommodation, the VAT rate on lodging is 21% from 1 January 2026. Registering in the KvK Trade Register costs € 85.15 once.

"Het verbeteren van het belastingstelsel gaat continu door."

Browse the [Knowledge Hub](/knowledge-hub) for more freelancer accounting guides. 2026 is a year where several headline figures changed, so using the right amounts avoids underpaying or overpaying tax. For most starters, the biggest levers are (1) entrepreneur deductions in income tax and (2) your VAT position (regular VAT or KOR).

The 2026 income tax brackets were not fully indexed for inflation. The first bracket threshold is € 38,883 and the second bracket threshold is € 78,426. For several entrepreneur deductions, the tax benefit is also capped by a calculation rate of 37.56%, which can be lower than your marginal rate depending on your income.

• Zelfstandigenaftrek (income tax): € 1,200 in 2026 (requires the 1,225-hour rule and being under AOW age).
• Startersaftrek: +€ 2,123 on top of zelfstandigenaftrek (max 3 times in the first 5 years).
• Mkb-winstvrijstelling: 12.7% of profit after entrepreneur deductions.
• Kleinschaligheidsinvesteringsaftrek (KIA): investments between € 2,901 and € 398,236 can qualify.
• Kleineondernemersregeling (KOR): turnover ceiling is € 20,000 per calendar year.
• Income tax bracket thresholds: € 38,883 (bracket 1) and € 78,426 (bracket 2) in 2026.
• KvK registration fee: € 85.15 one-off for the Trade Register.

How do the entrepreneur deductions work in 2026 (zelfstandigenaftrek, startersaftrek, mkb-winstvrijstelling)?

In 2026, entrepreneur deductions reduce taxable profit (Box 1) before the SME profit exemption is applied. If you meet the hours criterion (urencriterium) of 1,225 hours, the zelfstandigenaftrek is € 1,200. If you also qualify as a starter, the startersaftrek adds € 2,123 (up to 3 times in 5 years). After these deductions, the mkb-winstvrijstelling is 12.7% of the remaining profit, with a 37.56% calculation cap on the tax benefit.

"Tot het aantreden van het nieuwe kabinet blijf ik mij inzetten voor het verbeteren van het belastingstelsel."

To use zelfstandigenaftrek and startersaftrek, the hours criterion usually requires at least 1,225 hours in the calendar year and (in most cases) more hours in the business than in employment. If you start mid-year, the 1,225 hours still applies for that calendar year. A simple time log is usually enough evidence.

These deductions change your taxable profit, which then changes the base for the mkb-winstvrijstelling. If you are still learning what is deductible, start with [deductible expenses for freelancers](/knowledge-hub/deductible-expenses-freelancers-netherlands). Track invoices and contracts so the figures in the tax return are defensible. As a baseline, reconcile categories monthly (12 times per year) so the annual return is not a cleanup project.

When can you claim the small-scale investment deduction (KIA) in 2026?

You can claim the small-scale investment deduction (kleinschaligheidsinvesteringsaftrek, KIA) in 2026 if your total annual investment in qualifying business assets is between € 2,901 and € 398,236. Between € 2,901 and € 71,683, the deduction is 28% of the investment. Between € 71,684 and € 132,746, the deduction is € 20,072, and it phases down above € 132,746. Above € 398,236, the KIA is 0%.

KIA is calculated on your total qualifying investment in a book year, so timing matters if you are close to a threshold like € 71,683 or € 132,746. The lower band starts at € 2,901, so very small investments do not qualify. Keep purchase invoices in your administration, because the deduction is tied to what was actually invested and when.

If you also use entrepreneur deductions (zelfstandigenaftrek and startersaftrek), KIA reduces profit in the same income tax calculation. This can change how much tax you owe in the year you invest, even if the cash outlay happened earlier in the year. At € 71,684 of total investment, the calculation switches from 28% to a fixed € 20,072.

Can you use the small business VAT scheme (KOR) in 2026, and when does it make sense?

In 2026, you can opt into the small business scheme (kleineondernemersregeling, KOR) if your business is established in the Netherlands and your turnover is at most € 20,000 per calendar year (in the year of registration and the previous year). Under KOR you do not charge VAT and you stop filing VAT returns, but you also cannot reclaim input VAT on costs. KOR is optional, so compare VAT on sales versus VAT on costs.

KOR reduces admin work because the VAT return disappears, but the hidden cost is losing input VAT recovery. KOR can be attractive when you sell mostly to consumers and you have low VAT on expenses such as software subscriptions and equipment. A simple way to test KOR is to compare expected annual VAT on sales versus expected VAT on costs, using your first 3 months as a sample.

If you work mainly with VAT-registered business clients, regular VAT often works better because business clients can typically reclaim VAT, while you can reclaim VAT on your own costs. If you choose regular VAT, you will file VAT returns on the period assigned by Belastingdienst, which is often quarterly. If you want context on filing mechanics, read the [VAT returns guide](/knowledge-hub/vat-returns-netherlands-expat-freelancer-guide).

• Eligibility: turnover ≤ € 20,000 per calendar year (excl. VAT), for the current and previous calendar year.
• Eligibility: the business is established in the Netherlands.
• Under KOR: you do not charge VAT on invoices, and you normally stop VAT returns.
• Under KOR: you cannot reclaim VAT on business costs (input VAT).
• Regular VAT: you charge VAT when required and you file VAT returns (usually quarterly).
• Client mix test: consumers often prefer KOR pricing; VAT-registered business clients usually do not care about VAT on your invoice.

What deadlines will you face in 2026 for VAT returns and income tax?

For VAT, the general rule is: file and pay by the last day of the month after your month or quarter. If you file VAT annually, the return is due before 1 April of the next year. For income tax, the 2025 return is normally due 1 May 2026; if you request extension before 1 May 2026, the deadline becomes 1 September 2026. These dates determine when your bookkeeping must be ready.

Put the VAT deadlines on your calendar before you start invoicing, because you can owe VAT even when clients have not paid yet (cash flow gap). If you work quarterly, you will file three VAT returns in 2026 (Q1–Q3) and the Q4 return in January 2027. For example, the Q1 2026 VAT return is due 30 April 2026.

Income tax is annual, but the work is easier if you close your books monthly. If you request an extension for the income tax return, you still need to keep evidence available because the filing date moves but the underlying records do not. For a simple routine, reconcile and categorise transactions at least 12 times per year.

What must be on a VAT invoice, and how long must you keep records in 2026?

For VAT administration, you must keep a controllable business administration. The standard retention period is 7 years, and records about real estate (onroerende zaken) must be kept for 10 years. If you must issue an invoice, it must include identifiers such as supplier and customer names and addresses, an invoice number and date, a description of the supply, and your VAT ID and VAT amount or rate.

Invoice mistakes cause follow-on problems because the VAT return is built from invoices. Use a consistent invoice numbering system, keep invoices in the original form (digital stays digital), and store the supporting contract or order confirmation with the invoice. If you issue credit notes, keep the original invoice number reference so the audit trail stays complete.

The retention clock is based on when information stops being current, so the same record can stay active during a contract term and only start the 7-year retention after the contract ends. Keep the basic ledgers (sales, purchases, and general ledger) complete so the administration is auditable. For records about real estate (onroerende zaken), the retention period is 10 years, so separate these records in your folder structure.

• Supplier legal name and full address (and the customer legal name and full address).
• Your VAT identification number (btw-id) and, when relevant, the customer VAT ID.
• A unique invoice number and the invoice date.
• The date the goods/services were supplied (if different from the invoice date).
• A clear description (type and quantity) of the goods/services supplied.
• The VAT rate applied and the VAT amount (or a reference to an exemption/reverse charge when applicable).

How does VAT work for cross-border clients in 2026 (EU services, reverse charge, ICP)?

For cross-border work, VAT depends on whether your client is a business (has a VAT ID) or a consumer. For many B2B services to EU businesses, VAT is reverse-charged (btw verlegd): you charge no VAT, add 'btw verlegd' plus the client VAT ID on the invoice, and report the turnover in your VAT return. If you have intra-Community supplies, file an ICP statement within 2 months after the period.

If you invoice an EU business client, verify and store the client VAT ID and add the required reverse-charge wording. If you invoice a consumer, Dutch VAT rules often apply, but the place-of-supply rules can change per service type. Write a precise service description on the invoice so it is clear which rule you used.

The ICP statement is separate from the VAT return. If you have no intra-Community supplies in a quarter, you do not file ICP for that quarter. Keep a checklist for cross-border invoices so the VAT return and ICP statement match, and respect the ICP deadline of 2 months after the period.

• Reverse charge invoice text: include 'btw verlegd' and the client VAT ID (with country code).
• VAT return reporting: reverse-charged EU turnover is reported in rubric 3b/3c depending on the transaction type.
• ICP timing: you can submit ICP within 2 months after the period; if none in a quarter, no ICP is needed.
• Keep evidence: VAT ID check, contract scope, invoice, and proof of where the client is established.
• VAT return and ICP must reconcile: client totals per VAT ID should match across both filings.
• Store cross-border invoice evidence for the same retention period as the VAT administration: 7 years (10 for real-estate-related records).