For freelancers
Freelancer net income calculator 2026
Enter your hourly rate, your hours and your costs and see what you keep as a freelancer, per year, per month and per hour, and how much to set aside for tax. Also employed? Open that section: your profit is then added on top of your wage.
What do you keep?
| Breakdown | Amount |
|---|
Net = turnover − costs − AOV premium − income tax − Zvw contribution (plus your wage, if you are also employed). VAT is paid separately and is not included here. With a job, the extra net is the difference with your wage alone.
Explanation: freelancer net income
As a freelancer you pay income tax and a Zvw contribution on your profit: your turnover minus your business costs. Before tax is calculated, entrepreneur deductions are subtracted: the self-employed deduction (2026: €1,200), possibly the starter deduction (€2,123) and then the SME profit exemption of 12.7%. You only get the self-employed and starter deductions if you meet the hours criterion : at least 1,225 hours per year on your business, and more than on other work.
Do you work next to a job? Then your profit is added on top of your wage in box 1. You pay the rate that belongs to your total income on your profit, and the labour tax credit and general tax credit are phased out over the total. Your employer only withholds payroll tax on your wage. You pay the tax on your profit afterwards, so set aside the percentage this calculator shows.
Frequently asked questions
How much should I set aside for tax as a freelancer?
That depends on your profit and your other income. The calculator shows the percentage of your turnover (excl. VAT) to set aside for income tax and the Zvw contribution. Set VAT aside separately as well.
Do I get the self-employed deduction if I freelance next to my job?
Only if you spend at least 1,225 hours per year on your business and more hours than on your job. If you were not an entrepreneur in one of the previous five years, you only need to meet the 1,225 hours. You get the SME profit exemption even without the hours criterion.
Is a disability insurance premium deductible?
Yes, as an income provision expense in box 1, if you are the policyholder, the insured and the beneficiary yourself and the policy pays out periodically. It is not a business cost: the premium does not reduce your profit or your Zvw contribution.
How high is the self-employed deduction in 2026?
The self-employed deduction is €1,200 in 2026 (2025: €2,470). Its benefit, and that of the SME profit exemption, is capped at 37.56% in the top bracket.
Note: indicative, not advice
This calculation is an indication based on general statutory rules and 2026 rates and is not tax, legal or payroll advice. It is an indication, not a tax return or tax advice. Assumptions: you are an entrepreneur for income tax, below state pension age, without a tax partner, and your profit and wage are your only box 1 income. No rights can be derived from this result.
Something wrong or missing? Let us know
Sources & values used
| Item | Amount | Status |
|---|---|---|
| Self-employed deduction 2026 | €1,200, only with the hours criterion; not more than the profit (except for starters) | Belastingdienst |
| Starter deduction 2026 | €2,123 on top of the self-employed deduction | Belastingdienst |
| Hours criterion | at least 1,225 hours per year and more hours than on other work (not required for starters) | Belastingdienst |
| SME profit exemption 2026 | 12.7% of profit after entrepreneur deductions; also without the hours criterion | Belastingdienst |
| Deduction rate cap 2026 | entrepreneur deductions and the SME profit exemption yield only 37.56% in the top bracket | Belastingdienst |
| Small-scale investment deduction 2026 | 28% for €2,901 to €71,683; €20,072 to €132,746; then reduced by 7.56% up to €398,236 | Belastingdienst |
| Box 1 2026 (below state pension age) | 35.75% up to €38,883, 37.56% up to €78,426, 49.50% above | Belastingdienst |
| General tax credit 2026 | at most €3,115, reduced by 6.398% above €29,736 (on total box 1 income) | Belastingdienst |
| Labour tax credit 2026 | at most €5,685, reduced by 6.51% above €45,592; on wage + profit before entrepreneur deductions and the SME profit exemption | Belastingdienst |
| Zvw contribution 2026 | 4.85% of taxable profit, together with your wage up to at most €79,409 | Belastingdienst |
| AOV premium | deductible in box 1 as an income provision expense; does not reduce the Zvw base | Belastingdienst |
| Employer payroll tax | on an annual basis with the same tables as Gross-to-net; the monthly table may differ slightly | approximation |
| Hours in employment | hours per week × 48 weeks | approximation |
| Not included | tax partner, benefits (toeslagen), state pension age, annuity premiums and annual margin, loss offsetting with other years, VAT, box 3, small business scheme (KOR), income-related combination tax credit | note |
- Belastingdienst – Self-employed deduction 2026 (€1,200, starter deduction €2,123, benefit at 37.56%) (in Dutch)
- Belastingdienst – SME profit exemption 2026 (12.7%, benefit at 37.56%) (in Dutch)
- Belastingdienst – Small-scale investment deduction 2026 (table) (in Dutch)
- Belastingdienst – Hours criterion (1,225 hours, more time than on other work) (in Dutch)
- Belastingdienst – 2026 return guide: entrepreneur deductions and investment deduction (in Dutch)
- Belastingdienst – Provisional assessment 2026: rates and tax credits (in Dutch)
- Belastingdienst – General tax credit table 2026 (in Dutch)
- Belastingdienst – Labour tax credit table 2026 (in Dutch)
- Belastingdienst – 2026 return guide: tax credits and labour income (in Dutch)
- Belastingdienst – 2026 return guide: income-related Zvw contribution (4.85%, maximum €79,409, combined with wage) (in Dutch)
- Belastingdienst – Income-related Zvw contribution rates 2026 (in Dutch)
- wetten.nl – Health Insurance Act, article 43 (contribution income: taxable business profit) (in Dutch)
- Belastingdienst – 2026 return guide: income provision expenses (disability insurance premiums) (in Dutch)
- Rijksoverheid – Which tax matters do I deal with as a freelancer? (phase-out of the self-employed deduction) (in Dutch)
Checked on 20 October 2026.