Income tax calculation zzp

Q: How much income tax do I have to pay as a self-employed person?

That depends on your profit, your deductions (such as self-employment deduction and SME profit exemption) and possibly your income from employment. Our tool will quickly give you a good estimate based on your data.

Q: What if I have both salaried and self-employed income?

Then you add up both incomes in Box 1. You may then be less entitled to deductions, such as the self-employed deduction (depending on the hour criterion). Our tool takes this into account and gives you an overall picture.

Q: What is the difference between this calculation and filing a tax return with the Dutch Tax and Customs Administration?

This calculation is an indication. You enter expected amounts, but when you file your tax return, you will use the actual figures. The tool helps you be prepared and plan smartly.

Calculate an indication of your income tax as a sole trader in 2026 or choose an earlier tax year in the tool. Do you work entirely independently? Use the reservation tool including Zvw. Do you combine entrepreneurship with employment? Then calculate what you keep extra net. The examples and explanation below will help you understand the outcome

Full-time self-employed (tool 1)

Calculate how much you can set aside for income tax and the income-related Zvw contribution. Choose the tax year and enter your annual turnover and business expenses excluding deductible VAT. The tool independently processes the self-employed deduction, starters' deduction and SME profit exemption based on your answers. First check whether you are eligible for these.

Example 2026: with a turnover of €60,000, €10,000 in costs, entitlement to the SME profit exemption and the self-employed person’s allowance, without the start-up allowance or deductible contributions, the tool shows approximately €9,673 in income tax and health insurance contributions. That is 16.1% of turnover. This example is based on a person below state pension age with no other income or deductible items; rounding may result in a difference of a few euros.

Self-employment and salaried employment (tool 2)

Do you work as an employee and also as an entrepreneur? Enter your gross annual salary, business turnover and business expenses. This tool compares your net income with and without a business and estimates what you will have left over after income tax and the Health Insurance Act (Zvw) contribution. It is not a calculation of the assessment still to be paid: withheld payroll tax and provisional assessments also count towards that.

Example 2026: €40,000 salary plus €20,000 turnover and €5,000 costs, with entitlement to the SME profit exemption but without the hours criterion, gives approximately €8,103 in extra net entrepreneurial income in the tool. Even without the hours criterion, you can be entitled to the SME profit exemption if you are an entrepreneur for income tax purposes.

Want to know more about how income tax works for self-employed people?

Read our article about income tax for self-employed people.

Frequently Asked Questions

When do I need to pay my income tax as a sole trader?

The declaration date and payment date are different. Your assessment notice states the latest date by which the payment must be received. Under certain conditions, you can pay a provisional assessment for the current year in instalments. Use this calculation to set money aside during the year and check whether your provisional assessment still matches your expected income.

How much income tax do I have to pay as a self-employed person?

That depends on your profit, your deductions (such as self-employment deduction and SME profit exemption) and possibly your income from employment. With our tool, you can quickly get a good estimate based on your data.

Does the tool take into account deductions?

Yes, the tool takes into account important tax advantages, such as the self-employment deduction, SME profit exemption and the hours criterion.

What if I have both salaried and self-employed income?

Then you add both incomes in box 1. You may then be less entitled to deductions, such as the self-employed deduction (depending on the hour criterion). Our tool takes this into account and gives you an overall picture.

What should I pay attention to when calculating my income tax as a self-employed person?

Check your tax year, fiscal entrepreneur status, hour criterion and entitlement to starters' relief. Only deduct premiums if they are tax-deductible; for annuities, for example, limits apply. These tools do not retrieve all data from your tax return. Think of your home, box 2 or 3, fiscal partner, special deductions and state pension age. Have situations that fall outside the input fields assessed separately.

What is the difference between this calculation and filing a tax return with the Dutch Tax and Customs Administration?

This calculation provides an estimate. You enter expected amounts, but when you file your tax return, you use the actual figures. The tool helps you be prepared and plan smartly now.