Tax rules, decoded
Plain-language updates on the rules, rates and deadlines that decide how much a freelancer keeps. Written for one-person companies.
14 articles
- Compliance7 min read
ZZP or BV in 2026: at what profit does a Dutch company start to win?
Sole trader (eenmanszaak) box-1 tax versus a one-person BV — zelfstandigenaftrek, MKB-winstvrijstelling, Vpb, gebruikelijk loon and box-2 dividend. Here is how the 2026 figures line up and roughly where the crossover sits.
- Remuneration6 min read
The DGA customary salary (gebruikelijk loon) in 2026: the €58,000 floor explained
A director-major shareholder of a Dutch BV must draw at least a customary salary — €58,000 for 2026 — before any profit can safely stay in the company or become a box-2 dividend. Here is how the amount is set and how to think about the salary-versus-dividend balance.
- Dividends & reserves6 min read
Box 2 dividend tax in 2026: the 24.5% / 31% split and why timing matters
A DGA distributing dividend from a Dutch BV pays box-2 tax at 24.5% up to €68,843, then 31% above that. Here is how the two-bracket system works and why spreading distributions across years can keep more of the low bracket for yourself.
- Pension building6 min read
Building a pension as a ZZP: lijfrente and jaarruimte in 2026
ZZP freelancers build no employer pension, but a lijfrente contribution deductible in box 1 can close the gap. Here is how the jaarruimte is calculated for 2026 — 30% of income above the AOW-franchise, up to €35,589 — and why it is one of the highest-value levers available.
- Expenses & deductions7 min read
Calculating ZZP tax in 2026: from profit to tax bill, step by step
How much tax does a Dutch sole trader (ZZP) actually pay in 2026? From gross profit through zelfstandigenaftrek, MKB-winstvrijstelling, the 35.75/37.56/49.50% box-1 rates, and the heffingskortingen — with a full worked example.
- Expenses & deductions6 min read
Deductible costs for ZZP freelancers in 2026: real expenses and the KIA investment deduction
Which costs can a Dutch sole trader actually deduct, and how does the 28% KIA investment deduction work on investments between €2,901 and €71,683? An honest guide for 2026 — without the trap of spending money just to save tax.
- Compliance5 min read
The zelfstandigenaftrek phase-down: €1,200 in 2026, €900 in 2027
The zelfstandigenaftrek keeps shrinking: €2,470 in 2025, €1,200 in 2026, €900 in 2027. What the 1,225-hour urencriterium requires, and what the phase-down actually means for a ZZP freelancer’s take-home.
- Remuneration7 min read
Dividend or salary from your BV in 2026: the optimal mix for a DGA
Salary from your BV is taxed in box 1 at up to 49.50%; dividend first passes through vennootschapsbelasting (19/25.8%) and then box 2 (24.5/31%). Here is how the two routes compare for 2026, and how to think about the optimal mix.
- Pension building6 min read
Comparing pension options for ZZP freelancers: lijfrente deduction or just saving?
Lijfrente with jaarruimte (deductible in box 1, up to €35,589) or saving and investing in box 3? An honest comparison for 2026, with the box-3 figures, and why the lijfrente deduction wins for most ZZP freelancers.
- Compliance6 min read
Vennootschapsbelasting in 2026: what corporate tax means for your BV
Vennootschapsbelasting (Vpb) stays at 19% up to €200,000 profit and 25.8% above for 2026. Here is what the two brackets mean for a BV in practice, and how the effective rate compares to box-1 income tax.
- Expenses & deductions7 min read
KIA investment deduction in 2026: 28% off qualifying business investments
The kleinschaligheidsinvesteringsaftrek (KIA) gives a 28% deduction on business investments between €2,901 and €71,683, and a fixed €20,072 for investments up to €132,746. How it works, for both a ZZP sole trader and a BV.
- Expenses & deductions6 min read
The MKB-winstvrijstelling explained: 12.7% off your taxable profit
The MKB-winstvrijstelling exempts 12.7% of a sole trader’s profit after ondernemersaftrek from box-1 tax in 2026 — down from 13.31% in 2024. How the exemption works, why it matters more as the zelfstandigenaftrek shrinks, and a worked example.
- Compliance7 min read
Heffingskortingen in 2026: how the algemene heffingskorting and arbeidskorting cut your box-1 tax
The algemene heffingskorting (max €3,115) and arbeidskorting (max €5,685) are subtracted directly from your box-1 tax bill, not from your taxable income. How the 2026 phase-outs work, with worked examples across the income range.
- Compliance6 min read
Startersaftrek conditions: €2,123, up to 3 times in 5 years, gone from 2027
The startersaftrek gives a starting sole trader an extra €2,123 deduction on top of the zelfstandigenaftrek — but only up to three times within your first five years in business, and only if you meet the 1,225-hour urencriterium. It is scheduled to be abolished in 2027.