# Dutch ZZP Income Tax Calculator 2026 — reference

> Machine-readable companion to the interactive calculator at https://contabook.co/zzp-income-tax-calculator
> Tax year 2026, Netherlands. All parameters transcribed from belastingdienst.nl.
> Applies to taxpayers **below AOW age**.

This document contains the full parameter set, the calculation method, and worked
examples, so the calculation can be reproduced or explained without running the
web application. The examples below are generated by the same code that powers
the calculator, so they always match what the tool returns.

## What the calculator does

Converts annual business profit (winst uit onderneming) into net income for a Dutch
self-employed person (ZZP'er / eenmanszaak), optionally combined with salary,
benefits, pension, an owner-occupied home, and box 3 assets. It reports total tax,
the Zvw healthcare contribution, tax already withheld at source, and the balance
still to pay.

## Parameters for 2026

### Box 1 brackets (income from work and home, below AOW age)

| Taxable income | Rate |
| --- | --- |
| EUR 0 to EUR 38,883 | 35.75% |
| EUR 38,883 to EUR 78,426 | 37.56% |
| EUR 78,426 and above | 49.5% |

Rates include premies volksverzekeringen (national insurance).

### Entrepreneur deductions

| Item | Value | Requires urencriterium |
| --- | --- | --- |
| Zelfstandigenaftrek | EUR 1,200 | Yes |
| Startersaftrek (first 3 years) | EUR 2,123 | Yes |
| Mkb-winstvrijstelling | 12.7% of profit after ondernemersaftrek | No |

The urencriterium is 1,225 hours per year spent on the business.
When the taxpayer also has paid employment, they must in addition spend the majority
of total working time on the business. Someone with a full-time job therefore
normally does **not** qualify for the zelfstandigenaftrek.

### Tariefsaanpassing aftrekposten

Relief on deductions is capped at 37.56%. Where a deduction
would otherwise be relieved at 49.5%, 11.94%
is added back. Threshold: EUR 78,426 of income before deductions.

### Algemene heffingskorting

Maximum EUR 3,115. Reduced by 6.398% of
verzamelinkomen above EUR 29,736; nil from EUR 78,426.

The base is the **verzamelinkomen** (box 1 + box 2 + box 3), not box 1 alone.

### Arbeidskorting

Maximum EUR 5,685; nil above EUR 132,920.

| Arbeidsinkomen | Credit |
| --- | --- |
| EUR 0 to EUR 11,965 | 8.324% x arbeidsinkomen |
| EUR 11,965 to EUR 25,845 | EUR 996 + 31.009% x (arbeidsinkomen - EUR 11,965) |
| EUR 25,845 to EUR 45,592 | EUR 5,300 + 1.95% x (arbeidsinkomen - EUR 25,845) |
| EUR 45,592 to EUR 132,920 | EUR 5,685 - 6.51% x (arbeidsinkomen - EUR 45,592) |

The base is the **arbeidsinkomen**: income from *tegenwoordige arbeid* only, meaning
loon plus winst uit onderneming plus resultaat uit overige werkzaamheden. Profit
counts **before** the ondernemersaftrek and mkb-winstvrijstelling, because those
reduce *belastbare* winst rather than *winst* (art. 3.2 Wet IB 2001). Benefits
(WW, WIA, bijstand) and pensions are **not** tegenwoordige arbeid and are excluded.

### Zorgverzekeringswet (Zvw)

| Item | Value |
| --- | --- |
| Maximum bijdrage-inkomen | EUR 79,409 |
| Bijdrage Zvw (self-paid: profit, pension) | 4.85% |
| Werkgeversheffing Zvw (employer-paid: wages, benefits) | 6.1% |
| Maximum self-paid contribution | EUR 3,851 |

The ceiling is **shared across all income**. Wages and benefits, which carry the
employer levy, consume it first; the self-paid bijdrage then applies only to what
remains. Belastingdienst: "Dan berekenen wij de bijdrage Zvw van 4.85%
alleen nog over uw andere inkomsten." A salary at or above EUR 79,409
therefore means **no Zvw is due on freelance profit at all**.

The werkgeversheffing is a cost to the employer, not a deduction from the employee's pay.

### Eigen woning (owner-occupied home)

Eigenwoningforfait: 0.35% of the WOZ value up to EUR 1,350,000,
plus 2.35% on the excess. Mortgage interest is deductible
against box 1 and is subject to the tariefsaanpassing above.

Wet Hillen: where the forfait exceeds the deductible costs, an extra deduction of
71.867% of the difference applies in 2026 (being phased out).

### Box 3 (savings and investments)

| Item | Value |
| --- | --- |
| Rate | 36% |
| Tax-free amount | EUR 59,357 (EUR 118,714 with a fiscal partner) |
| Debt threshold | EUR 3,800 |
| Assumed return, bank and savings | 1.28% (provisional) |
| Assumed return, other assets | 6% (final) |
| Assumed return, debts | 2.7% (provisional) |

The savings and debt percentages for 2026 are fixed by law only after the year
ends. Box 3 income also raises the verzamelinkomen and therefore accelerates the
algemene heffingskorting phase-out.

## Method

Applied in this order.

1. **Belastbare winst.** ondernemersaftrek = zelfstandigenaftrek (+ startersaftrek)
   if the urencriterium is met, capped at the profit, else 0.
   mkb = 12.7% x (profit - ondernemersaftrek).
   belastbare winst = profit - ondernemersaftrek - mkb.
2. **Eigen woning.** forfait = 0.35% x WOZ (see above for the excess band).
   If forfait > mortgage interest, subtract a Wet Hillen deduction of
   71.867% x (forfait - interest). Result may be negative (deductible).
3. **Box 1 income** = wage + benefits + pension + belastbare winst + eigen woning result,
   floored at 0.
4. **Box 3.** grondslag = bank + other assets - (debts - threshold).
   Compute the forfaitair rendement over the whole grondslag, derive an effective
   percentage, then apply it to the grondslag after the tax-free amount.
   Tax = 36% of the resulting voordeel.
5. **Tariefsaanpassing** = 11.94% x min(total deductions,
   income before deductions - EUR 78,426).
6. **Credits.** Algemene heffingskorting on the verzamelinkomen; arbeidskorting on
   the arbeidsinkomen. These use different bases — see above.
7. **Total tax** = box 1 tax + tariefsaanpassing + box 3 tax - credits, floored at 0.
8. **Zvw.** Wages and benefits fill the shared ceiling first; the bijdrage applies
   at 4.85% to pension plus belastbare winst, limited to what is left.
9. **Withholding and balance.** Payroll withholding is estimated by applying the same
   statutory formula to the withheld-at-source income alone with the loonheffingskorting.
   Balance = total tax + Zvw - withheld.

## Three things commonly got wrong

1. **The Zvw ceiling is shared, not per income source.** Charging 4.85%
   on freelance profit while a salary already fills the ceiling overstates the bill by
   up to EUR 3,851.
2. **The zelfstandigenaftrek is conditional.** It requires the urencriterium, which a
   person with a full-time job almost never meets.
3. **Side profit is taxed at the marginal rate, not from zero.** Combined with the two
   credit phase-outs, the effective cost of an extra euro of profit for a mid-to-high
   earner can exceed 60%.

## Worked examples

### Full-time freelancer, no other income

Given: business profit EUR 60,000, urencriterium met.

Meets the urencriterium, so the zelfstandigenaftrek applies.

| Item | Amount |
| --- | --- |
| Ondernemersaftrek | -EUR 1,200 |
| Mkb-winstvrijstelling | -EUR 7,468 |
| Belastbare winst | EUR 51,332 |
| Taxable income box 1 | EUR 51,332 |
| Box 1 tax | EUR 18,577 |
| Tariefsaanpassing | EUR 0 |
| Algemene heffingskorting | -EUR 1,733 |
| Arbeidskorting | -EUR 4,747 |
| Income tax due | EUR 12,096 |
| Bijdrage Zvw | EUR 2,490 |
| Total tax and Zvw | EUR 14,586 |
| Net income | EUR 45,414 |
| Effective rate | 24.3% |
| Marginal rate on extra profit | 49% |

### Employee with freelance work on the side

Given: business profit EUR 20,000, salary EUR 60,000, urencriterium not met.

Does not meet the urencriterium, so no zelfstandigenaftrek. The profit is taxed on top of the salary.

| Item | Amount |
| --- | --- |
| Ondernemersaftrek | -EUR 0 |
| Mkb-winstvrijstelling | -EUR 2,540 |
| Belastbare winst | EUR 17,460 |
| Taxable income box 1 | EUR 77,460 |
| Box 1 tax | EUR 28,390 |
| Tariefsaanpassing | EUR 188 |
| Algemene heffingskorting | -EUR 62 |
| Arbeidskorting | -EUR 3,445 |
| Income tax due | EUR 25,071 |
| Bijdrage Zvw | EUR 847 |
| Total tax and Zvw | EUR 25,918 |
| Net income | EUR 54,082 |
| Effective rate | 32.4% |
| Marginal rate on extra profit | 61% |
| Estimated tax already withheld | EUR 15,906 |
| Still to pay | EUR 10,012 |

### High salary plus freelance work

Given: business profit EUR 20,000, salary EUR 85,000, urencriterium not met.

The salary alone exceeds the EUR 79,409 Zvw ceiling, so no Zvw contribution is due on the profit.

| Item | Amount |
| --- | --- |
| Ondernemersaftrek | -EUR 0 |
| Mkb-winstvrijstelling | -EUR 2,540 |
| Belastbare winst | EUR 17,460 |
| Taxable income box 1 | EUR 102,460 |
| Box 1 tax | EUR 40,650 |
| Tariefsaanpassing | EUR 303 |
| Algemene heffingskorting | -EUR 0 |
| Arbeidskorting | -EUR 1,818 |
| Income tax due | EUR 39,136 |
| Bijdrage Zvw | EUR 0 |
| Total tax and Zvw | EUR 39,136 |
| Net income | EUR 65,864 |
| Effective rate | 37.3% |
| Marginal rate on extra profit | 51% |
| Estimated tax already withheld | EUR 28,888 |
| Still to pay | EUR 10,248 |

### Starter, first three years

Given: business profit EUR 35,000, urencriterium met, startersaftrek claimed.

Zelfstandigenaftrek plus startersaftrek.

| Item | Amount |
| --- | --- |
| Ondernemersaftrek | -EUR 3,323 |
| Mkb-winstvrijstelling | -EUR 4,023 |
| Belastbare winst | EUR 27,654 |
| Taxable income box 1 | EUR 27,654 |
| Box 1 tax | EUR 9,886 |
| Tariefsaanpassing | EUR 0 |
| Algemene heffingskorting | -EUR 3,115 |
| Arbeidskorting | -EUR 5,479 |
| Income tax due | EUR 1,293 |
| Bijdrage Zvw | EUR 1,341 |
| Total tax and Zvw | EUR 2,634 |
| Net income | EUR 32,366 |
| Effective rate | 7.5% |
| Marginal rate on extra profit | 33% |

## Limitations

- You are below AOW (state pension) age for the whole of 2026.
- No fiscal partner: no credit payout between partners, no inkomensafhankelijke combinatiekorting, and no box 3 allocation.
- Box 3 savings and debt return percentages for 2026 are provisional and are fixed only after the year ends.
- Tax already withheld by your employer is estimated, not read from your jaaropgaaf, unless you enter it.
- No losses carried forward from earlier years, no box 2 income, no 30% ruling, no allowances (toeslagen) and no BTW.

This is an estimate for orientation. It is not tax advice and does not replace the
aangifte inkomstenbelasting.

## Official sources

- Box 1 rates 2026: https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/prive/inkomstenbelasting/heffingskortingen_boxen_tarieven/boxen_en_tarieven/box_1/box_1
- Tabel algemene heffingskorting 2026: https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/prive/inkomstenbelasting/heffingskortingen_boxen_tarieven/heffingskortingen/algemene_heffingskorting/tabel-algemene-heffingskorting-2026
- Tabel arbeidskorting 2026: https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/prive/inkomstenbelasting/heffingskortingen_boxen_tarieven/heffingskortingen/arbeidskorting/tabel-arbeidskorting-2026
- Zelfstandigenaftrek 2026 (incl. startersaftrek): https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/inkomstenbelasting/veranderingen-inkomstenbelasting-2026/ondernemersaftrek-2026/zelfstandigenaftrek-2026
- Mkb-winstvrijstelling 2026: https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/inkomstenbelasting/veranderingen-inkomstenbelasting-2026/mkb-winstvrijstelling-2026
- Tariefsaanpassing aftrekposten (hoog inkomen): https://www.belastingdienst.nl/wps/wcm/connect/nl/aftrek-en-kortingen/content/afbouw-tarief-aftrekposten-bij-hoog-inkomen
- Inkomensafhankelijke bijdrage Zvw 2026: https://www.belastingdienst.nl/wps/wcm/connect/fisin/fisin2026/inkomensafhankelijke_bijdrage_zorgverzekeringswet
- Werkgeversheffing Zvw of bijdrage Zvw?: https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/prive/werk_en_inkomen/zorgverzekeringswet/bijdrage_zorgverzekeringswet/tabel_werkgeversheffing_zvw_of_bijdrage_zvw/tabel_werkgeversheffing_zvw_of_bijdrage_zvw
- Eigenwoningforfait: https://www.belastingdienst.nl/wps/wcm/connect/nl/koopwoning/content/hoe-werkt-eigenwoningforfait
- Urencriterium: https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/inkomstenbelasting/inkomstenbelasting_voor_ondernemers/ondernemersaftrek/urencriterium/

## About

Conta provides accounting for English-speaking freelancers and expats in the
Netherlands. Interactive calculator: https://contabook.co/zzp-income-tax-calculator