Freelancer tax figures 2025/2026
Key amounts and thresholds for self-employed professionals in the Netherlands. Miss nothing, pay no more than necessary.
Zelfstandigenaftrek
EUR 2,470 (2025) / EUR 1,200 (2026)
Drops further to EUR 900 in 2027. Only available with 1,225+ hours urencriterium.
MKB-winstvrijstelling
12.70%
Free deduction on profit after zelfstandigenaftrek — valid in both 2025 and 2026.
KOR threshold
EUR 20,000 turnover/year
Small business VAT exemption: no VAT to remit below this turnover threshold.
BV tipping point
approx. EUR 100,000-150,000 profit
Rule of thumb: above this level a BV may be more tax-efficient than sole trader.
VAT change 2026
9% to 21%
Arts, culture, sport, books and accommodation: VAT rate increased from 1 Jan 2026.
Hours criterion
1,225 hours/year
Minimum hours required for zelfstandigenaftrek and startersaftrek (belastingdienst.nl).
Starter's deduction
EUR 2,123
Additional deduction for new entrepreneurs, available 3 times in first 5 years.
Corporate tax low rate (BV)
19%
Corporate tax on profits up to EUR 200,000. Above: 25.8%.