What changed in 2026
Tax rules for freelancers in Netherlands moved several times this year. Each entry below is a change this tool’s own engine had to absorb — with the date it applies from, the source that established it, and the figures it moved.
2 changes recorded · rule set last verified against primary sources on 2026-07-19
- Costs you more
DGA customary salary rises to €58,000
The statutory floor for a DGA’s customary salary is €58,000 for 2026, €2,000 above the €56,000 that had been frozen since 2024. You must still take the highest of that floor, 100% of the most comparable employment, or your highest-paid employee’s salary. The efficiency margin that once allowed a discount remains abolished.
Source: Belastingdienst; Jongbloed/ZekerSalaris/aaff · engine: dgaGebruikelijkLoon
Calculate thisThe DGA customary salary (gebruikelijk loon) in 2026: the €58,000 floor explained
- Costs you more
Self-employed deduction falls again to €1,200, heading for €900
The zelfstandigenaftrek is €1,200 in 2026, down from €2,470 in 2025 and scheduled to reach €900 in 2027. Identical profit therefore produces a higher taxable base each year, which is why a report from a previous year understates your tax. The startersaftrek is unchanged at €2,123 and the mkb-winstvrijstelling stays at 12.7%.
Source: Belastingdienst; Rabobank/Informer · engine: zelfstandigenaftrek
Calculate thisThe zelfstandigenaftrek phase-down: €1,200 in 2026, €900 in 2027Calculating ZZP tax in 2026: from profit to tax bill, step by step
This article is general information for a one-person company (BV), not tax advice. Rules and figures change — confirm your situation with your accountant before acting.