Netherlands Tax Reservation Calculator
Calculate approximately how much you need to reserve for income tax, healthcare contribution (Zvw), and VAT. Including self-employment deduction, startup deduction, and SME profit exemption.
What does this calculator calculate?
- Income tax
Including self-employed deduction, starter's deduction, and SME profit exemption
- Zvw contribution
Health Insurance Act contribution based on your profit
- VAT buffer (optional)
How much VAT you expect to pay
- Monthly, quarterly, and annual amount
So you know how much to reserve periodically
Frequently asked questions
It's wise to set aside a fixed amount each month or quarter. This prevents surprises during tax filing and ensures you always have enough buffer.
You must spend at least 1,225 hours per year on your business to qualify for the self-employed deduction and starter's deduction. These are important tax benefits for entrepreneurs.
This calculator does not account for fiscal partnership. In that case, income and deductions can be optimally distributed. Contact us for an accurate calculation.
How much tax do you pay as a freelancer in the Netherlands?
Income tax and healthcare contribution (Zvw)
As a freelancer or sole proprietor, you pay income tax on your profit (turnover minus costs). Additionally, you pay a healthcare contribution (Zvw - Zorgverzekeringswet): 5.26% in 2025 and 4.85% in 2026, with a maximum contribution income of €79,409 (2026).
The exact tax burden depends on your total income, self-employment deductions, tax credits, and any other income.
Self-employment deduction and startup deduction
If you meet the hours criterion (1,225 hours per year), you are entitled to the self-employment deduction. Are you a starter (first 3 years within 5 years)? Then you receive an additional startup deduction on top of the self-employment deduction.
Please note: Starting later in the year? The hours criterion is not reduced proportionally. Even when starting halfway through the year, you generally need to reach 1,225 hours to be entitled to the deductions.
VAT reservation
If you are liable for VAT, you charge 21% (or 9%) VAT to your customers. This VAT is not yours - you must pay it to the Dutch Tax Administration (Belastingdienst), minus the VAT you paid yourself on expenses.
It is wise to set this amount aside immediately, so you don't run into liquidity problems when filing your VAT return.
Why reserve?
Many freelancers are surprised by their tax assessment. By reserving a fixed amount monthly or quarterly, you prevent these surprises and build a healthy buffer.
Tip: better to reserve slightly too much than too little. Getting money back? That's a nice bonus!
Last checked: April 2026 • Based on published rates from Dutch Tax Administration 2025/2026
Please note about this calculator
- This calculator provides a rough indication of your tax burden.
- The calculator does not take fiscal partnership into account. In that case, income and deductions can be optimally divided between partners.
- Box 2 and box 3 income, mortgage interest deduction, and other specific deductions are not included.
- For an accurate calculation and personal advice, you can always contact us.
Need help with your administration and tax return?
We take care of everything for you. From bookkeeping to tax returns, we arrange it for you. Schedule a free introductory meeting.
Schedule free meetingNo obligations • Response within 24 hours