Convert annual business profit into net income for 2026, on its own or combined with a salary from employment (zzp naast loondienst), benefits, a pension, an owner-occupied home and box 3 savings. Built for English-speaking freelancers and expats in the Netherlands.
A machine-readable version of this page, including the full parameter set, the calculation method and worked examples, is available at /zzp-income-tax-calculator.md.
Salary and business profit are added together into one box 1 income, so the profit is taxed on top of the salary at your highest rate rather than from zero. Three consequences follow. The €79,409 Zvw ceiling is shared across all your income and your salary uses it first, so a salary at or above that figure means no Zvw is due on the profit at all. Both tax credits phase out on the combined income, so they shrink. And the zelfstandigenaftrek normally does not apply, because alongside a job the urencriterium also requires that most of your working time goes to the business.
Business profit, salary, benefits (WW, WIA, bijstand), pension, owner-occupied home with mortgage interest relief and the Wet Hillen deduction, and box 3 savings, investments and debts. It reports total tax, the Zvw contribution, tax already withheld at source and the balance still to pay. It assumes you are below AOW age and have no fiscal partner.