Freelancer Tax in the Netherlands: BTW, ZZP & KOR (2026)

Dutch freelancers operate as a ZZP'er (zelfstandige zonder personeel) — independent professional without employees. Steps:

• Register with KvK (Kamer van Koophandel) — Chamber of Commerce. €82 one-time fee. You'll receive a KvK number and choose an SBI code (your activity category).
• Automatic Belastingdienst registration — KvK forwards your data to the Dutch Tax Authority. Within 1-2 weeks you'll receive a BTW-id (VAT number) and a separate OB-nummer for VAT filings.
• Decide on KOR — small business scheme that exempts you from BTW (see next section)

Hours criterion (urencriterium): to qualify for major deductions (zelfstandigenaftrek, startersaftrek), you must work ≥1,225 hours/year on your ZZP business. Track hours carefully — Belastingdienst can audit.

The KOR (Kleineondernemersregeling) lets you opt out of BTW if you're under the threshold:

Eligibility:

• Annual turnover ≤ €20,000 (Dutch sales only — exports excluded)
• Established in the Netherlands

Mechanics:

• You do NOT charge 21% BTW on invoices
• You CANNOT deduct input BTW on business expenses
• Include the mention "BTW vrijgesteld - kleineondernemersregeling" on invoices
• Once registered, locked in for 3 years minimum

Good for: low-revenue ZZP'ers with mostly B2C clients and minimal expenses.

Not good for: B2B work (clients can't deduct your BTW), those with significant business expenses (you can't reclaim input BTW), or those approaching €20K growth.

Standard BTW rate is 21%. Reduced rate of 9% applies to:

• Food and non-alcoholic beverages
• Books, newspapers, magazines
• Passenger transport
• Hotel stays
• Hairdressers, repairs, agricultural services

Zero-rated (0%):

• Exports outside the EU
• B2B services to EU clients (reverse charge — include client's VAT number)

BTW filing frequency:

• Quarterly (default for most ZZP'ers)
• Monthly if you usually receive refunds (more cash flow)
• Annual if you owe ≤€1,883 BTW per year

Filings via Mijn Belastingdienst Zakelijk — Dutch tax authority's online portal. Due 1 month after the period ends (e.g., Q1 filing by April 30).

Two big deductions that significantly reduce your taxable income:

Zelfstandigenaftrek (Self-Employed Deduction):

• ~€3,750 in 2026 (declining gradually from €7,280 in 2019; reform schedule continues)
• Available if you meet the urencriterium (1,225+ hours/year)
• Deducted from net profit before income tax

Startersaftrek (Starter's Deduction):

• Additional €2,123 (2026 estimate)
• For new ZZP'ers — first 3 of first 5 years of business
• Available if you also qualify for zelfstandigenaftrek and you weren't a self-employed entrepreneur in 5 of the prior years

MKB-winstvrijstelling (SME profit exemption):

• Reduces taxable profit by 14% (applied AFTER zelfstandigenaftrek/startersaftrek)
• Available to all entrepreneurs, no hours requirement

A ZZP'er with €60K profit, meeting urencriterium and in their first year: profit - €3,750 zelfstandigenaftrek - €2,123 startersaftrek = €54,127. Then ×0.86 for MKB-winstvrijstelling = ~€46,549 taxable. Income tax applies.

The Netherlands has 2 brackets in box 1 (income from work and home) for 2026 (estimates — Belastingdienst publishes annually):

• ~37% on income up to ~€75,000
• ~50% on income above ~€75,000

Included in the ~37% rate are AOW + Anw + Wlz (general social insurances — pension, survivor, long-term care). For people of state-pension age, the lower bracket excludes AOW and drops to ~19%.

There's also:

• Algemene heffingskorting — general tax credit (~€3,500, tapers down at higher incomes)
• Arbeidskorting — employed person's tax credit (~€5,000+, tapers down)

These credits significantly reduce effective tax for low-to-mid earners.

Box 2 (substantial interest in companies) and Box 3 (savings & investments) are taxed separately at fixed rates.

Dutch invoices must include:

• Word "Factuur" clearly displayed
• Sequential invoice number (factuurnummer) — no gaps
• Issue date (factuurdatum)
• Your business name + address + KvK number + BTW-id
• Client name + address (+ BTW-id if B2B)
• Description of services/goods, quantity, unit price
• Subtotal (bedrag zonder BTW)
• BTW rate (21% / 9% / 0%) and amount
• Total amount including BTW
• Payment terms / due date (typically 14-30 days)

KOR small businesses: include "BTW vrijgesteld - kleineondernemersregeling" instead of BTW.

B2B EU reverse charge: include "BTW verlegd naar afnemer" and the client's VAT ID.

Keep all invoices and supporting docs for 7 years (Belastingdienst's audit window).

ZZP'ers file an annual income tax return (Aangifte inkomstenbelasting):

• Due May 1 of the following year (online via Mijn Belastingdienst)
• Extensions possible if requested before deadline
• Filed under Winst uit onderneming (profit from business)
• Reports gross revenue, deductions, profit, and applicable credits

Most ZZP'ers use accounting software or an accountant — Belastingdienst's online forms support direct upload from compatible software.

Provisional assessment (Voorlopige aanslag): if profitable, Belastingdienst sends a provisional assessment monthly — you pre-pay estimated tax. Reconciled with the final assessment.