Netherlands self-employed net income calculator (zzp)
Your net income as a Dutch zzp-er is profit minus the zelfstandigenaftrek and the 12.7% MKB profit exemption, then box 1 income tax on what remains plus the income-dependent Zvw healthcare contribution.
Worked example: with Annual profit after expenses of 60,000, this model computes Net income / year 38,933.71. See the full breakdown.
⚠ Illustrative rates Updated for 2026 · sources checked 2026-08-22
How zzp in Netherlands is calculated
Dutch self-employment is taxed through the same box 1 bands as salary, but two entrepreneur reliefs come off the profit first. The zelfstandigenaftrek is a fixed deduction for anyone meeting the hours criterion, and the MKB-winstvrijstelling then exempts 12.7% of whatever is left. Together they mean a zzp-er and an employee on the same gross figure do not pay the same tax.
The zelfstandigenaftrek is being cut year after year: 1,200 EUR in 2026, down from 2,470 EUR in 2025, and legislated to fall to 900 EUR in 2027. That makes it the single most important number to check for the year you are filing rather than assume. The MKB exemption is a percentage rather than an amount, so it scales instead of fading — it is worth more, not less, as profit grows.
The Zvw healthcare contribution sits outside income tax entirely and is charged on income up to a ceiling, above which it stops. That ceiling is why the total burden as a percentage of profit actually falls slightly at high profit, even though the income-tax bands are rising — an effect no headline rate shows.
Worked example
| Annual profit after expenses (EUR) | 60000 |
|---|---|
| After Self Employed Deduction ✓ | 58800 |
| Taxable profit ✓ | 51332.4 |
| Box 1 income tax ✓ | 18576.67 |
| Zvw healthcare contribution ✓ | 2489.62 |
| Net income / year (before credits) ✓ | 38933.71 |
Every row is computed by the engine from the inputs above. Rows marked ✓ are additionally pinned by a published self-test vector.
Frequently asked questions
How much net income from 60,000 EUR profit in the Netherlands?
The zelfstandigenaftrek and the 12.7% MKB exemption bring the taxable profit to about 51,332 EUR, giving roughly 18,577 EUR of box 1 tax plus 2,490 EUR of Zvw — about 38,934 EUR before tax credits, which would raise it materially.
What is the MKB-winstvrijstelling?
A profit exemption of 12.7% applied after the entrepreneur deductions: a flat percentage of profit that is simply not taxed. Because it is a percentage, its value grows with profit rather than fading out.
Why is the figure lower than other zzp calculators show?
This model applies no tax credits. The algemene heffingskorting and arbeidskorting are substantial for most zzp-ers and would raise the net figure; leaving them out keeps the model to the parts that are purely a function of profit.
Sources
- KVK — Belastingtarieven 2026: box 1 schijven, zelfstandigenaftrek 1.200 EUR, mkb-winstvrijstelling 12,7%, Zvw 4,85% tot 79.409 EUR · checked 2026-08-22
- Belastingdienst — Inkomensafhankelijke bijdrage Zvw (grondslag = belastbare winst) · checked 2026-08-22
Estimate. Not tax advice. The rates in this calculator are illustrative: they reproduce the shape of the charge through 3 self-test cases, but they are not the official schedule, so the amount shown will not match your bill. Use the official source above for that.
Check the arithmetic yourself: how this calculator is verified — the formula behind every derived value, the 3 test cases the engine reproduces, and what the badge does and does not claim. Also available as machine-readable JSON.
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