Most freelancers set their rate by looking at what others charge. This calculator starts at the other end: the net income you want, the hours you can actually bill, and your costs. It returns the hourly rate, excluding VAT, that gets you there.
For EUR 40,000 net a year, with 25 billable hours a week over 44 weeks (1,100 hours) and EUR 8,000 in costs, you need about EUR 52 an hour excluding VAT.
From 31 December 2026 a Dutch law introduces a legal presumption of employment below a set hourly rate: a worker paid less than that rate can claim to be an employee, and the client has to prove otherwise. Two figures circulate, EUR 36 in the law as adopted and EUR 38 after indexation; check the official figure before you rely on either. A rate above it does not make you self-employed by itself, but a rate below it is a warning sign for you and your client.
Raising a rate is mostly a matter of nerve. A rate built from your own numbers is easier to defend than one copied from a competitor. Rates and thresholds are indexed every year. The calculator uses the published 2026 figures; check the Belastingdienst for your own tax year before you act on a result.
It varies widely by trade. The useful question is what you need: divide the revenue you need by the hours you can really bill, and compare that with the market afterwards.
Fewer than you think. With holidays, public holidays, illness, administration and acquisition, 1,000 to 1,200 billable hours a year is common for a full-time freelancer.
No. The result excludes VAT. For business clients VAT is neutral; for private clients it is part of the price they pay, so check your rate including 21% VAT as well.
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Indicative calculation, not tax advice. No rights can be derived from the result. Check amounts and rates for your year with the Belastingdienst or your adviser.