Calculate hourly rate as self-employed in 2026 (tool)

Calculate hourly rate tool

Enter your costs, desired income and actually billable hours. Check the tax year and the assumptions regarding entrepreneurship, deductions, other income and provisions. A net outcome is an estimate, not a definitive tax calculation.

The 1,225 hours of the hours criterion are not the same as billable hours.

Calculating hourly rate in four steps

1. Add up your annual business costs.
2. Determine the required profit before income tax and healthcare insurance contribution (Zvw) for your private budget and provisions.
3. Estimate billable hours after holiday, sickness, business development and administration.
4. Divide required revenue by billable hours.

Fictional example: €10,000 in business expenses + €50,000 profit before tax = €60,000 required turnover. At 1,000 billable hours that is €60 per hour, at 800 hours €75 and at 1,200 hours €50. Amounts excluding VAT with deductible input VAT. This does not calculate your net disposable income. See also the calculation steps of the Dutch Chamber of Commerce.

Minimum hourly rate

On 14 September 2026 there is no general statutory minimum hourly rate for self-employed persons. The regulation for a legal presumption of an employment contract in the event of a low rate will enter into force on 31 December 2026. This is not a general minimum price. Neither does a higher rate prove that you work independently. Read the official status of this amendment.

Control by tax authorities

Since 1 January 2025, the Tax and Customs Administration can impose corrections and additional assessments directly in cases of false self-employment. In 2026, penalties for intentional or grossly negligent conduct (vergrijpboetes) are possible, while default penalties (verzuimboetes) are not yet imposed. Assess the actual working relationship: having multiple clients or a particular rate does not itself provide an exemption. Read about false self-employment and the enforcement by the Tax and Customs Administration.

Average hourly rates by industry

An annual income does not directly indicate a suitable hourly rate. Compare the same activities, experience, costs and billable time. The amounts below are a limited selection of averages from the 2026 Knab Self-Employed Hourly Rates Booklet, excluding VAT. The study covers more than 20,000 self-employed entrepreneurs. These are not minimum prices or guaranteed rates. If a comparable profession is missing, we do not state a spurious amount.

Hourly rate self-employed in healthcare

Compare your role, powers and type of care assignment. Furthermore, a healthcare fee may be exempt from VAT.

Furthermore, calculate how much time you can invoice and which costs you bear yourself.

Hourly rate self-employed in construction

Agree on how materials, tools, transport, preparation and responsibility are reimbursed.

A site manager has different tasks from a contractor; take that difference into account in your comparison.

Other industries

Within a profession, assignments and specialisations can vary greatly.

Source: Knab Self-Employed Hourly Rates Booklet 2026. For a warehouse operative, working hours, independence, responsibilities, and non-billable time are among the factors that matter; a rate from a different occupational group is not a reliable substitute.

Hourly rate self-employed vs salaried employment

You cannot convert a monthly salary into a freelance rate using a fixed multiplier. Compare net annual income as well as holiday, pension, insurance, business costs and non-billable time. Use the same starting points for both situations and check the tax calculation.

Factors affecting your hourly rate

Your hourly rate depends on several factors. The market plays a big role: in sectors where few professionals are available, such as IT or engineering, you can charge more. Your experience and specialisation also count. If you have unique knowledge or a specific certification, a higher rate is obvious.

In addition, external circumstances change. Higher insurance premiums, inflation or new obligations could be reasons to adjust your price. Your working pattern also has an influence. If you work fewer billable hours or have many short assignments, you will have to charge a higher rate to maintain the same income. In contrast, if you work for one client for a long time, it is wise to check whether you are still really considered self-employed.

Taking sales tax into account

You usually agree your rate excluding VAT. For most services, 21 percent applies, for some 9 percent. The VAT you invoice is paid to the tax authorities and is therefore not part of your income. Check carefully whether you are liable to VAT, because professions in healthcare and education, among others, may be exempt from VAT.

Tips

Check your calculation annually and in the event of changed costs or availability.

• Use the tool at the top and test the assumptions with the calculation example.
• Hold billable and other hours separately.
• Take income tax and provisions into account in your budget.
• Record whether amounts include or exclude VAT and what is covered by travel time, materials and consultation.
• Discuss a tariff increase timely with customers.

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