How much tax do I pay as a freelancer?
Short answer
As a freelancer, you pay income tax on your profit after deductions. In 2026 the rate is 35.75% up to €38,883, 37.56% up to €78,426 and 49.50% above that. The self-employed deduction, starter's deduction and SME profit exemption reduce your taxable profit, and tax credits reduce the tax itself.
Updated on · Reviewed by the tax advisers at Boekhoudvriend
You pay tax on your profit, not on your turnover. Your profit is your turnover minus your business costs and depreciation. Then the entrepreneur's deductions and the SME profit exemption (MKB-winstvrijstelling) are subtracted, and you pay income tax in box 1 on what remains.
How it is calculated
- Turnover minus business costs = profit
- Minus the self-employed deduction (zelfstandigenaftrek, €1,200) and possibly the starter's deduction (startersaftrek, €2,123), if you meet the hours criterion (urencriterium)
- Minus the 12.7% SME profit exemption on the remainder
- You pay the box 1 rate on the result, reduced by the general tax credit and the employed person's tax credit (arbeidskorting)
- You also pay an income-related contribution under the Health Insurance Act (Zorgverzekeringswet) on your profit
A rule of thumb
Because of the deductions and tax credits, your average tax burden is considerably lower than the rate of your highest bracket. Even so, it is wise to set aside around 30% of your profit, so you can always pay the assessment.
Sources
- Belastingdienst: self-employed deduction 2026 (in Dutch)
- Belastingdienst: when are you an entrepreneur for income tax? (in Dutch)
This answer is general information, not personal advice. Your own situation may work out differently, so feel free to ask our team.