{
  "$comment": "Machine-readable companion to https://valem.run/calculators/netherlands/self-employed. Formula, inputs, outputs, engine-verified test vectors, cited sources and the re-runnable Valem ModelSpec behind the page.",
  "url": "https://valem.run/calculators/netherlands/self-employed",
  "dataUrl": "https://valem.run/calculators/netherlands/self-employed.json",
  "license": {
    "name": "CC BY 4.0",
    "url": "https://creativecommons.org/licenses/by/4.0/",
    "attribution": "Netherlands zzp model by Valem (https://valem.run/calculators/netherlands/self-employed), CC BY 4.0.",
    "note": "Covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds themselves are law and are not licensed by anyone; the cited sources are where they come from."
  },
  "verificationUrl": "https://valem.run/calculators/netherlands/self-employed/verify",
  "country": "netherlands",
  "countryName": "Netherlands",
  "formula": "self-employed",
  "formulaName": "Zzp",
  "title": "Zzp Netto Berekenen — Netherlands Freelance Tax",
  "answer": "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.",
  "lang": "en",
  "currency": "EUR",
  "taxYear": "2026",
  "verification": {
    "claim": "shape-only",
    "statement": "The rates in this model are illustrative. Its 3 self-test cases confirm the engine reproduces the shape of the charge, but the schedule is not the official one, so the amount will not match a real bill. The cited sources name the document that would replace it.",
    "selfTestCases": 3,
    "ratesAreIllustrative": true,
    "sourcesCheckedOn": "2026-08-22"
  },
  "sources": [
    {
      "label": "KVK — Belastingtarieven 2026: box 1 schijven, zelfstandigenaftrek 1.200 EUR, mkb-winstvrijstelling 12,7%, Zvw 4,85% tot 79.409 EUR",
      "url": "https://www.kvk.nl/geldzaken/belastingtarieven-2026/",
      "checked": "2026-08-22"
    },
    {
      "label": "Belastingdienst — Inkomensafhankelijke bijdrage Zvw (grondslag = belastbare winst)",
      "url": "https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/prive/werk_en_inkomen/zorgverzekeringswet/bijdrage_zorgverzekeringswet/",
      "checked": "2026-08-22"
    }
  ],
  "terminalOutput": "netIncome",
  "inputs": [
    {
      "name": "annualProfit",
      "type": "number",
      "label": "Annual profit after expenses (EUR)",
      "minimum": 0
    }
  ],
  "outputs": [
    {
      "name": "afterSelfEmployedDeduction",
      "type": "number",
      "formula": "$round($max([0, annualProfit - $const.selfEmployedDeduction]), 2)"
    },
    {
      "name": "taxableProfit",
      "type": "number",
      "label": "Taxable profit",
      "format": "number",
      "formula": "$round(afterSelfEmployedDeduction * (1 - $const.mkbExemption), 2)"
    },
    {
      "name": "incomeTax",
      "type": "number",
      "label": "Box 1 income tax",
      "format": "number",
      "formula": "$round($const.band1Rate * $min([taxableProfit, $const.band1Limit]) + $const.band2Rate * $max([0, $min([taxableProfit, $const.band2Limit]) - $const.band1Limit]) + $const.band3Rate * $max([0, taxableProfit - $const.band2Limit]), 2)"
    },
    {
      "name": "healthcareContribution",
      "type": "number",
      "label": "Zvw healthcare contribution",
      "format": "number",
      "formula": "$round($min([taxableProfit, $const.zvwCeiling]) * $const.zvwRate, 2)"
    },
    {
      "name": "netIncome",
      "type": "number",
      "label": "Net income / year (before credits)",
      "format": "number",
      "formula": "$round($max([0, annualProfit - incomeTax - healthcareContribution]), 2)"
    }
  ],
  "testCases": [
    {
      "description": "60,000 EUR profit — a typical full-time zzp-er, into the second box 1 band",
      "given": {
        "annualProfit": 60000
      },
      "expect": {
        "afterSelfEmployedDeduction": 58800,
        "taxableProfit": 51332.4,
        "incomeTax": 18576.67,
        "healthcareContribution": 2489.62,
        "netIncome": 38933.71
      }
    },
    {
      "description": "25,000 EUR profit — part-time, first band only",
      "given": {
        "annualProfit": 25000
      },
      "expect": {
        "afterSelfEmployedDeduction": 23800,
        "taxableProfit": 20777.4,
        "incomeTax": 7427.92,
        "healthcareContribution": 1007.7,
        "netIncome": 16564.38
      }
    },
    {
      "description": "120,000 EUR profit — top band, and Zvw stops at the ceiling",
      "given": {
        "annualProfit": 120000
      },
      "expect": {
        "taxableProfit": 103712.4,
        "healthcareContribution": 3851.34
      }
    }
  ],
  "spec": {
    "id": "self-employed-netherlands",
    "version": "1.0.0",
    "schema": {
      "type": "object",
      "properties": {
        "annualProfit": {
          "type": "number",
          "minimum": 0
        },
        "afterSelfEmployedDeduction": {
          "type": "number",
          "readOnly": true
        },
        "taxableProfit": {
          "type": "number",
          "readOnly": true
        },
        "incomeTax": {
          "type": "number",
          "readOnly": true
        },
        "healthcareContribution": {
          "type": "number",
          "readOnly": true
        },
        "netIncome": {
          "type": "number",
          "readOnly": true
        }
      },
      "required": [
        "annualProfit"
      ]
    },
    "constants": {
      "selfEmployedDeduction": 1200,
      "mkbExemption": 0.127,
      "band1Limit": 38883,
      "band2Limit": 78426,
      "band1Rate": 0.3575,
      "band2Rate": 0.3756,
      "band3Rate": 0.495,
      "zvwRate": 0.0485,
      "zvwCeiling": 79409
    },
    "defaultValues": [
      {
        "path": "$",
        "expr": "{ \"annualProfit\": 60000 }"
      }
    ],
    "derivations": [
      {
        "path": "$.afterSelfEmployedDeduction",
        "expr": "$round($max([0, annualProfit - $const.selfEmployedDeduction]), 2)"
      },
      {
        "path": "$.taxableProfit",
        "expr": "$round(afterSelfEmployedDeduction * (1 - $const.mkbExemption), 2)"
      },
      {
        "path": "$.incomeTax",
        "expr": "$round($const.band1Rate * $min([taxableProfit, $const.band1Limit]) + $const.band2Rate * $max([0, $min([taxableProfit, $const.band2Limit]) - $const.band1Limit]) + $const.band3Rate * $max([0, taxableProfit - $const.band2Limit]), 2)"
      },
      {
        "path": "$.healthcareContribution",
        "expr": "$round($min([taxableProfit, $const.zvwCeiling]) * $const.zvwRate, 2)"
      },
      {
        "path": "$.netIncome",
        "expr": "$round($max([0, annualProfit - incomeTax - healthcareContribution]), 2)"
      }
    ],
    "constraints": [],
    "viewDefinition": {
      "renderer": "builtin",
      "defaultView": "main",
      "views": [
        {
          "id": "main",
          "label": "Self-employed net income",
          "layout": "vertical",
          "components": [
            {
              "id": "illustrativeNotice",
              "type": "alert",
              "variant": "warning",
              "label": "What this model leaves out",
              "text": "'The 2026 rates are the official ones, but this model applies no tax credits at all — the algemene heffingskorting and arbeidskorting are substantial for most zzp-ers and would raise the net figure by thousands of euros. It also omits the startersaftrek, the meewerkaftrek, any partner or box 3 position, and it assumes the urencriterium is met so the zelfstandigenaftrek applies in full. Note the zelfstandigenaftrek is being phased down: 1,200 EUR in 2026, 900 EUR from 2027. Enter profit after business expenses, not turnover. Not tax advice.'"
            },
            {
              "id": "profitField",
              "type": "numericField",
              "label": "Annual profit after expenses (EUR)",
              "bind": "$.annualProfit",
              "placeholder": "60000"
            },
            {
              "id": "tiles",
              "type": "group",
              "layout": "horizontal",
              "components": [
                {
                  "id": "netTile",
                  "type": "statTile",
                  "label": "Net income / year (before credits)",
                  "bind": "$.netIncome",
                  "format": "number"
                },
                {
                  "id": "taxableTile",
                  "type": "statTile",
                  "label": "Taxable profit",
                  "bind": "$.taxableProfit",
                  "format": "number"
                },
                {
                  "id": "taxTile",
                  "type": "statTile",
                  "label": "Box 1 income tax",
                  "bind": "$.incomeTax",
                  "format": "number"
                },
                {
                  "id": "zvwTile",
                  "type": "statTile",
                  "label": "Zvw healthcare contribution",
                  "bind": "$.healthcareContribution",
                  "format": "number"
                }
              ]
            },
            {
              "id": "sources",
              "type": "sourceList",
              "label": "Sources",
              "items": [
                {
                  "label": "KVK — Belastingtarieven 2026: box 1 schijven, zelfstandigenaftrek 1.200 EUR, mkb-winstvrijstelling 12,7%, Zvw 4,85% tot 79.409 EUR",
                  "url": "https://www.kvk.nl/geldzaken/belastingtarieven-2026/",
                  "date": "2026-08-22"
                },
                {
                  "label": "Belastingdienst — Inkomensafhankelijke bijdrage Zvw (grondslag = belastbare winst)",
                  "url": "https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/prive/werk_en_inkomen/zorgverzekeringswet/bijdrage_zorgverzekeringswet/",
                  "date": "2026-08-22"
                }
              ]
            }
          ]
        }
      ]
    },
    "tests": [
      {
        "description": "60,000 EUR profit — a typical full-time zzp-er, into the second box 1 band",
        "given": {
          "$.annualProfit": 60000
        },
        "expect": {
          "$.afterSelfEmployedDeduction": 58800,
          "$.taxableProfit": 51332.4,
          "$.incomeTax": 18576.67,
          "$.healthcareContribution": 2489.62,
          "$.netIncome": 38933.71
        }
      },
      {
        "description": "25,000 EUR profit — part-time, first band only",
        "given": {
          "$.annualProfit": 25000
        },
        "expect": {
          "$.afterSelfEmployedDeduction": 23800,
          "$.taxableProfit": 20777.4,
          "$.incomeTax": 7427.92,
          "$.healthcareContribution": 1007.7,
          "$.netIncome": 16564.38
        }
      },
      {
        "description": "120,000 EUR profit — top band, and Zvw stops at the ceiling",
        "given": {
          "$.annualProfit": 120000
        },
        "expect": {
          "$.taxableProfit": 103712.4,
          "$.healthcareContribution": 3851.34
        }
      }
    ]
  }
}