Key Tax & Legal Changes for Freelancers (ZZP'ers) in 2026

Published: March 1, 2026 · 8 min read · By Taxmo

How did income tax change for ZZP'ers in 2026?

As a freelancer with an eenmanszaak you pay inkomstenbelasting on your profit in Box 1. The 2026 rates: 35.75% up to €38,883; 37.56% from €38,883 to €78,426; 49.50% above €78,426. The combined effect means most freelancers will pay slightly more income tax in 2026. The zelfstandigenaftrek drops to €1,200 (from €2,470 in 2025), which means less tax benefit for meeting the urencriterium of 1,225 hours per year. Because the zelfstandigenaftrek is shrinking, the urencriterium becomes less important: a part-time freelancer who does not hit the hours misses out on less than before. The startersaftrek remains €2,123 in 2026 (first 3 of 5 years as an entrepreneur) but is currently planned to be abolished from 1 January 2027. The MKB-winstvrijstelling stays at 12.70%.

Box 3: wealth tax

The tax-free threshold for private wealth rises to €59,357 per person (from €57,684 in 2025). Updated deemed return rates: bank savings 1.28% (was 2.44%), investments and other assets 6% (was 5.88%), debts 2.7% (was 2.62%). The planned increase to 7.78% for investments was dropped.

What changed for electric company cars in 2026?

If you use a business car privately (more than 500 km per year), you pay 22% bijtelling. For new electric cars registered in 2026 a reduced rate applies: 18% on the first €30,000 of catalogue value and the standard 22% above that. The rate locks in for 5 years from first registration; waiting until 2027 likely means 20%. The MRB discount for emission-free passenger cars drops to 30% (valid through 2028) and the discount for electric vans is completely eliminated.

What are the new BTW and cash payment rules?

The BTW rate on logies (accommodations) such as hotels, B&Bs and vacation rentals has increased to the standard 21% rate. As of January 1, 2026, it is illegal for traders to accept cash payments of €3,000 or more for goods, including aggregated partial payments. The ban targets the professional buying or selling of goods and is designed to combat money laundering; ZZP'ers buying goods personally are not affected.

What happened to the Wet DBA and Wet VBAR?

The Wet DBA combats schijnzelfstandigheid (false self-employment). The Belastingdienst has been actively checking since 2025, but the zachte landing (soft landing) approach has been extended into 2026; in practice, fines are only imposed in extreme cases of deliberate abuse. Per the cabinet decision of 6 March 2026, the clarification part of the Wet VBAR was withdrawn and never enacted; classification of employment relationships still runs on case law (Hoge Raad Deliveroo, 24 March 2023, and the 21 February 2025 ruling). The other half, the rechtsvermoeden (legal presumption of employment for low hourly rates), was enacted as article 7:610aa BW (Staatsblad 2026, 158) and enters into force on 31 December 2026; the statute names at most 36 euro per hour, though the government separately communicated 38 euro, and the amount for first application still depends on a ministerial regulation. Important: this hourly-rate threshold is a legal-presumption trigger that shifts the burden of proof to the client, not a minimum hourly rate, and it is civil law, not something the Belastingdienst can invoke on its own. Make sure your working relationship genuinely looks like freelancing: multiple clients, own hours and work location, business risk, own equipment and training, and contracts aligned with reality.

What should you do right now as a ZZP'er?

• Update your tax projections: the new Box 1 rates and lower zelfstandigenaftrek change your tax bill.
• Review your hourly rate: below the statutory hourly-rate threshold (36 euro per the statute, 38 euro as separately communicated by the government) the burden of proof shifts to your client once the presumption takes effect on 31 December 2026.
• Audit your contracts: multiple clients, own equipment, business risk, no organizational integration. Document it.
• Check your EV plans: 2026 still offers 18% bijtelling on the first €30K; 2027 means 20%.
• Get your bookkeeping in order: with the cash ban and stricter enforcement, clean digital records matter more than ever.

Frequently Asked Questions

What are the Dutch income tax rates for freelancers in 2026?

Box 1 rates below AOW age: 35.70% income tax (with national insurance contributions, published by some sources as 35.75%) up to €38,883, 37.56% from €38,883 to €78,426, and 49.50% above €78,426.

What is the zelfstandigenaftrek in 2026?

It drops to €1,200 in 2026 (from €2,470 in 2025) and is scheduled to drop to €900 in 2027. You need to meet the urencriterium of 1,225 hours per year to qualify.

What happened to the Wet VBAR?

Only the clarification part was withdrawn, in March 2026, and never enacted; classification of employment relationships still runs on case law. The hourly-rate legal presumption of employment was enacted separately (article 7:610aa BW) and takes effect on 31 December 2026. The statute names 36 euro per hour, though the government has also mentioned 38 euro; the first-application amount depends on a ministerial regulation not yet published, and there is no transitional provision for contracts already running.

What is the EV bijtelling rate in 2026?

18% on the first €30,000 of catalogue value for new electric cars registered in 2026, and the standard 22% above that. The rate locks in for 5 years.

Is there a cash payment ban in the Netherlands in 2026?

Yes. From January 1, 2026 businesses cannot accept cash payments above €3,000, including partial payments that together exceed the threshold. The measure targets money laundering.

Sources: published indexed amounts for 2026 vary slightly between sources; always verify against the official Belastingdienst tables before filing. This article is for informational purposes only and does not constitute tax advice.