Calculating hourly rate as self-employed in 2025 (tool)

Calculate hourly rate tool

As a self-employed person, a realistic and substantiated hourly rate is essential. Calculate what you need annually, what costs you incur and how many hours you can invoice. Enter your details below and find out immediately which minimum rate suits your situation.

This calculation tool takes into account the main tax benefits for self-employed and ib entrepreneurs, such as self-employed deduction, start-up deduction and the SME profit exemption. This allows you to calculate a realistic rate that suits your desired net income.

Minimum hourly rate

The Netherlands does not yet have a compulsory minimum rate for self-employed workers, but new rules are coming. In July 2025, the bill Vbar submitted. That proposal gives self-employed workers earning less than 36 euros per hour the right to claim that they are actually employees. The client must then prove that they are not.

The 36-euro limit is linked to the minimum wage and is adjusted annually. With this measure, the government wants to reduce false self-employment and strengthen the position of low-paid self-employed workers. The law is expected to enter into force on 1 July 2026.

Control by tax authorities

Since 2025, the Inland Revenue is again actively checking whether self-employed people are truly self-employed (false self-employment). If you work under authority, with fixed working hours and without entrepreneurial risk, you may be an employee. In 2025, there is still a transitional year in which no penalties will be imposed if you or your client demonstrably take steps to rectify mistakes. From 2026, penalties will also follow.

If you often work under one client or charge low rates, it is wise to critically examine your position. If you demonstrably work as an entrepreneur for several clients, you reduce the risk of corrections and retrospective taxes.

Average hourly rates by industry

CBS shows that self-employed people earn on average around EUR 48,000 a year, but this varies greatly by sector. Information, communication and business services are among the best-paying sectors. In healthcare, construction and personal services, incomes are lower.

Hourly rate self-employed in healthcare

Many self-employed people operate in the healthcare sector. The table below shows the average hourly rates per profession within this sector:

The differences are mainly due to education level, responsibilities and specialisations. The heavier the tasks and the greater the independence, the higher the rate.

Hourly rate self-employed in construction

Rates also vary in the construction sector. The table below gives an indication of average hourly rates by occupation:

Experience, certification and the size of projects strongly influence these rates. Specialist work or urgent jobs tend to be at the upper end of the scale.

Other industries

Hourly rate self-employed vs salaried employment

Your hourly rate as a self-employed person cannot be compared to the salary of someone in employment. As a self-employed person, you pay for your own holidays, insurance, pension, laptop, administration and other running costs. Moreover, you cannot invoice all the hours you work.

A gross monthly salary of €3,000 seems to equate to about €20 per hour, but to have the same net left over as a self-employed person, you usually need a rate of €40 to €50 per hour. On top of this, tax benefits, such as the self-employed deduction, will be further phased out in the coming years. Also, the possible introduction of compulsory disability insurance makes it important to regularly review your rate to ensure your income stays on track.

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

With these tips, make sure your rate is right and future-proofed.

• Use a calculation tool To easily calculate your required hourly rate.
• Recalculate your rate every year with the Chamber of Commerce calculation tool. This will tell you what rate is needed to remain profitable, including costs, taxes and non-declarable hours.
• Adjust your rate annually for inflation and changed costs to maintain your margin and profits.
• Communicate clearly whether your rate is exclusive or inclusive of VAT and what it does or does not include, such as travel time or material costs. This will avoid misunderstandings with clients.
• Increase your rate gradually as you build up more experience and specialisation. Explain this to clients in a timely manner and make sure your rate matches the value you deliver.
• Stay critical of your entrepreneurship: work with multiple clients, set your own working hours and keep a grip on your self-employment. This will keep you profitable and well prepared for the rules of 2025.