Do I need to meet the urencriterium?

For the zelfstandigenaftrek and startersaftrek, yes — at least 1,225 hours per year in your business. The mkb-winstvrijstelling applies regardless. This calculator assumes you qualify.

Are these amounts including VAT?

No. VAT is not your income: you collect it and remit it. Enter turnover excluding VAT and keep VAT out of your expenses too.

Why do I keep less than last year on the same turnover?

The zelfstandigenaftrek is being phased down year on year, so an identical profit yields a slightly higher taxable base each year. The rate table above shows the amount used here.

What do you keep from your zzp income?

Enter your turnover and business expenses to see your profit, the box-1 tax on it, and what actually lands in your pocket for tax year 2026.

Your numbers

Turnover

€

Excluding VAT — what you invoice clients over the year.

Business expenses

€

Genuine deductible costs: equipment, software, insurance, travel.

Your answer

Net in your pocket

€57,824

Profit before deductions: €78,000
Box-1 tax after credits: €20,176
You keep: 64,2%

Free — no signup

On €90,000 of turnover with €12,000 of business expenses, your profit is €78,000. After €20,176 of box-1 tax — with the zelfstandigenaftrek, the mkb-winstvrijstelling and the tax credits applied — you keep about €57,824, which is 64,2% of turnover.

How this is calculated

The chain is: turnover minus business expenses gives profit; the zelfstandigenaftrek (plus the startersaftrek if you qualify) comes off; the mkb-winstvrijstelling exempts a percentage of what remains; box-1 rates apply to that base; and the algemene heffingskorting and arbeidskorting reduce the tax due. Assumptions: you meet the 1,225-hour urencriterium, this is your only box-1 income, and amounts are excluding VAT.

Rates and thresholds, tax year 2026

Zelfstandigenaftrek	€1,200
Startersaftrek	€2,123
Mkb-winstvrijstelling	12,7%
First box-1 bracket rate	35,8%

Rule set verified as of 2026-07-19

Questions people ask

Do I need to meet the urencriterium?: For the zelfstandigenaftrek and startersaftrek, yes — at least 1,225 hours per year in your business. The mkb-winstvrijstelling applies regardless. This calculator assumes you qualify.
Are these amounts including VAT?: No. VAT is not your income: you collect it and remit it. Enter turnover excluding VAT and keep VAT out of your expenses too.
Why do I keep less than last year on the same turnover?: The zelfstandigenaftrek is being phased down year on year, so an identical profit yields a slightly higher taxable base each year. The rate table above shows the amount used here.

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.

Fiscalance Editorial · Updated 4 August 2026

Terms used here

RevenueBusiness expensesPersonal income taxNet in pocketEffective keep rate

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