Starting as a freelancer in the Netherlands
If you are an expat planning to freelance in the Netherlands, there are a few tax and registration steps you should understand before sending your first invoice.
KVK registration
Entrepreneurs generally need to register with the Dutch Chamber of Commerce (KVK). Registration currently costs a one-time fee of EUR 75.
VAT numbers
If you are registered as a VAT entrepreneur, the Belastingdienst gives you 2 numbers: a VAT ID and a turnover tax number. You use the VAT ID on invoices. The turnover tax number is only for communication with the Belastingdienst.
Choosing a legal structure
Many freelancers start as a sole proprietorship. Whether a BV is more attractive depends on your profit, liability risk, salary position, dividend plans, and whether you want to leave profits in the company. There is no official fixed profit threshold.
VAT registration and filing
VAT rates
- Standard rate: 21%
- Reduced rate: 9% for specific goods and services
When do you file?
Most entrepreneurs file VAT returns quarterly. The deadline is the last business day of the month after the quarter.
KOR
If your turnover is no more than EUR 20,000 per year and you meet the conditions, you can opt into the small business scheme (KOR). Then you do not charge VAT, but you also cannot deduct VAT on your own costs.
Reverse charge for EU clients
If you provide services to business clients in other EU countries, the reverse charge often applies. Make sure the invoice wording and VAT numbers are correct.
Important deductions for freelancers
Self-employed deduction: EUR 1,200 in 2026
If you meet the 1,225-hour criterion, the self-employed deduction in 2026 is EUR 1,200.
Starter's deduction: EUR 2,123
If you qualify, this comes on top of the self-employed deduction.
SME profit exemption: 12.7%
After entrepreneur deductions, the remaining profit is reduced by the SME profit exemption of 12.7% in 2026.
Other deductible costs
- Workspace at home - only deductible in limited cases; usually you cannot simply deduct part of rent, mortgage, energy, or internet
- Equipment - laptop, phone, monitor, and other business equipment
- Travel - EUR 0.23 per business kilometre for a private vehicle or actual public transport costs for business travel
- Training - business-relevant courses, books, and conferences
Can freelancers use the 30% ruling?
Not as a normal sole proprietor. The regime is only available to people in employment. In practice that may mean a BV structure with real employment, but only if all conditions of the expatregeling are met. An ordinary sole proprietorship does not qualify.
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BV or sole proprietorship for expats?
Sole proprietorship
- Simple and relatively cheap to set up
- Can benefit from entrepreneur deductions
- Often fits smaller or simpler businesses well
- Personal liability remains with you
BV
- Separate legal entity
- More administration
- Can fit situations with higher profits, retained earnings, or liability concerns
- Must be assessed together with DGA salary and dividend issues
When does a BV make sense?
There is no one official threshold. It should be calculated based on your own facts rather than on a single rule of thumb.
Quarterly VAT versus annual income tax
VAT
- Q1 deadline: 30 April
- Q2 deadline: 31 July
- Q3 deadline: 31 October
- Q4 deadline: 31 January of the next year
Income tax
- File before 1 May of the following year
- A provisional assessment may apply during the year
Practical tips
- Put money aside every month for taxes
- Keep your books up to date
- Use accounting software
If you want personalised help, see our freelancer tax advice or start with a free tax check.
