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

Published: · 8 min read · By Taxmo

Quick Answer

Dutch tax rules for freelancers changed significantly in 2026. Box 1 income tax rates below AOW age are 35.70% up to €38,883 (combined with national insurance contributions, some sources publish this as 35.75%), 37.56% from €38,883 to €78,426, and 49.50% above €78,426. The zelfstandigenaftrek drops to €1,200 (from €2,470 in 2025) and is scheduled to fall to €900 in 2027, while the MKB-winstvrijstelling stays at 12.70%. New electric cars registered in 2026 carry 18% bijtelling on the first €30,000 of catalogue value. From 1 January 2026 traders may not accept cash payments of €3,000 or more for goods. Only the clarification part of the Wet VBAR was scrapped; the €38/hour legal presumption of employment is targeted for 2027.

  • Box 1 rates 2026: 35.75% up to €38,883; 37.56% to €78,426; 49.50% above.
  • Zelfstandigenaftrek: €1,200 (down from €2,470); €900 planned for 2027.
  • Startersaftrek: €2,123, planned to be abolished from 1 January 2027.
  • EV bijtelling: 18% on the first €30,000, 22% above; locks in for 5 years.
  • Cash ban: no cash payments of €3,000 or more for goods from 1 January 2026.
  • Box 3 tax-free threshold: €59,357 per person (up from €57,684).

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. Silver lining: because the deduction is shrinking, missing the hours criterion costs part-time freelancers 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, only the clarification part of the Wet VBAR was scrapped. The rechtsvermoeden (legal presumption of employment for ZZP work below €38/hour) is kept and targeted for 2027 in an adjusted VBAR proposal; the clarification of employment relationships moves to a new bill, the Zelfstandigenwet. Important: €38/hour is a legal-presumption threshold that shifts the burden of proof to the client, not a minimum hourly rate. 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?

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 scrapped. The €38/hour legal presumption of employment is kept and targeted for 2027; the clarification of employment relationships moves to the new Zelfstandigenwet. You can still legally work below €38/hour.

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.