Revenue, profit and take-home pay are three different numbers, and freelancers in the Netherlands (zzp'ers) mix them up all the time. This calculator shows all three side by side, for a sole proprietor taxed in box 1.
With EUR 60,000 revenue and EUR 10,000 costs your profit is EUR 50,000. After the self-employed deduction and the SME exemption your taxable income is EUR 42,602. Income tax after credits is EUR 7,608 and the healthcare contribution EUR 2,066, which leaves EUR 40,326 net for the year.
The result is what you keep after income tax and the healthcare contribution. It does not include VAT, which you collect and pass on, your health insurance premium, disability insurance or pension saving. Set part of every invoice aside: the tax is assessed after the year. To work backwards from the income you want, use the hourly rate calculator. 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 depends on profit. In the worked example, EUR 50,000 profit leaves about EUR 40,326 after income tax and the healthcare contribution, an overall burden of about 19%.
You must spend at least 1,225 hours a year on your business to qualify for the self-employed deduction and the starter's deduction. Keep a record of your hours.
Usually yes, 21% on most services. VAT is not income: you pass it on to the Belastingdienst. With revenue under EUR 20,000 a year you can opt for the small business scheme and charge no VAT.
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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.