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Tax for zzp’ers

Your business. Your tax, in order.

Income tax, VAT and deductions for zzp’ers – the 2026 numbers.

123 Tax › Tax for zzp’ers · Last checked: 26 October 2026

As a self-employed person (zzp’er) you pay income tax on your profit and, in most cases, charge and pay VAT. These are the numbers for 2026.

Deductions in 2026

  • Self-employed deduction: €1,200 – with the hours criterion
  • Starters’ deduction: €2,123 extra, at most 3 times in your first 5 years
  • SME profit exemption: 12.70% of your profit after the deductions

VAT

  • File a VAT return every quarter – also when you had no turnover
  • Small business scheme (KOR): no VAT below €20,000 turnover a year, if you choose it
  • Keep every invoice and receipt for 7 years

Source: Rabobank – changes 2026 for starters.

Your first year as zzp’er

1

KVK

Register your business at the Chamber of Commerce. You receive a VAT number.

2

Bookkeeping

Keep income and costs up to date from day one.

3

VAT every quarter

File the VAT return on time, also with zero turnover.

4

Income tax

File your annual return with all deductions.

Let us do it for youComplete bookkeeping with every VAT return and your income tax return: € 49 a month.
Complete bookkeeping

Questions

What is the hours criterion?

To get the self-employed deduction and the starters’ deduction, you must work at least 1,225 hours a year in your business. The SME profit exemption does not need the hours criterion.

Do I have to charge VAT?

Usually yes, and you file a VAT return every quarter. With a turnover below €20,000 a year you can choose the small business scheme (KOR): no VAT on your invoices, but also no VAT back on your costs.

What changed for zzp’ers in 2026?

The self-employed deduction dropped to €1,200 (2025: €2,470). Since 2026 the tax office can fine clients and businesses for false self-employment in cases of intent or gross negligence.

Should I set money aside for tax?

Yes. A common rule is to keep a part of every invoice apart for income tax and all VAT you charge. Or ask the tax office for a provisional assessment, so you pay monthly.

Questions about your bookkeeping or tax?Book a free 30-minute call. We look at your situation and tell you what you need and what it costs.
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General information about Dutch tax for 2026, not personal tax advice. Rules and amounts change every year – we check your own situation before we file anything. 123 Tax is not part of the Dutch Tax Administration (Belastingdienst).