Plain-language updates on the rules, rates and deadlines that decide how much a freelancer keeps. Written for one-person companies.
15 articles
Remuneration7 min read
At €95/hour and 1,400 billable hours you invoice €133,000 and keep €83,002. Per billable hour that is €59; per hour you actually work it is closer to €46. The arithmetic every zzp’er should do before accepting a rate.
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.
7 min readA 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.
6 min readA 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.
6 min readZZP 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.
6 min readHow 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.
7 min readWhich 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.
6 min readThe 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.
5 min readSalary 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.
7 min readLijfrente 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.
6 min readVennootschapsbelasting (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.
6 min readThe 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.
7 min readThe 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.
6 min readThe 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.
7 min readThe 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.
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