In dit artikel vertellen we alles over de aangescherpte regels rondom schijnzelfstandigheid bij ZZP’ers die per 1 januari 2025 zijn ingegaan.
Once you have started a business, there are many things to consider, one of which is the tax you have to pay and everything that comes with it. Many entrepreneurs start their business in the form of a sole proprietorship and then grow into a besloten vennootschap (bv). The besloten vennootschap is the Dutch variant of what is commonly referred to as an LLC. Like this form of business a bv has a limited liability compared to other forms of business like the sole proprietorship. Especially in this first phase of the business, it is sometimes unclear which obligations need to be met and how much money you need to set aside for the tax authorities.
As a sole proprietor, there are two taxes you have to pay. These are income tax and turnover tax. Income tax has to be paid on the profits of the sole proprietorship. In turnover tax, VAT has to be paid on the turnover.
The (taxable) profit you make as a self-employed person is taxed in income tax. This means the taxable profit is taxed at the same rates as the wages one might receive from employment. The advantage of a sole proprietorship is that you are allowed to deduct some tax deductions from the profit (that a bv can’t make use of), reducing the taxable profit and therefore the amount of tax you have to pay.
Wanneer je alle aftrekposten waar je recht op hebt van de winst af hebt getrokken, kom je op de belastbare winst uit onderneming. De belastbare winst wordt belast in Box 1. Box 1 van de inkomstenbelasting is in 2026 als volgt opgebouwd:
Box 1 | Income | Rate |
Bracket 1 | € 0 tot € 38.883 | 35,70% |
Bracket 2 | € 38.883 tot € 79.137 | 37,56% |
Bracket 3 | Vanaf € 79.137 | 49,50% |
When you have a sole proprietorship, you can make use of various deductions to reduce your taxes. As a result, you will have to pay less income tax.
When you start a business, investments are often made in the early stages to run the business, which can be high in cost. You can deduct the depreciation of these investments as costs from your turnover over a 5-year period. On top of this, you have the small-scale investment deduction (KIA). This scheme ensures that for an investment above €2900 (ex VAT) on an annual basis, you may deduct another x percentage of the investment amount as costs from your profit, so you pay less tax. Only investments over €450 (ex VAT) are considered investments. The amount of the KIA depends on the amount invested, the table below shows how much deduction you are entitled to with regard to investments:
More than | But no more than | The KIA amounts to |
€ 0 | € 2.900 | € 0 |
€ 2.900 | € 71.683 | 28% of the investment amount |
€ 71.683 | € 132.746 | € 20.072 |
€ 132.746 | € 398.236 | € 20.072 – (7,56% * (van het deel |
€ 398.236 | – | € 0 |
* Getallen en tarieven zijn op basis van de wet- en regelgeving van 2026
You may make use of the entrepreneurs' deduction if you meet a number of requirements. The first requirement is the hour criterion. You meet the hours criterion when you:
If you meet the hour criterion as an entrepreneur, you may be entitled to the self-employed deduction, the start-up deduction and the cooperation deduction.
De zelfstandigenaftrek is een aftrekpost die je van de (belastbare)winst af mag trekken. De zelfstandigenaftrek bedraagt in 2026 € 1.200 in de komende jaren wordt deze afgebouwd tot slechts € 900 in 2027. Je hebt recht op de zelfstandigenaftrek wanneer je een ondernemer bent die aan het urencriterium voldoet.
Wanneer je recht hebt op de zelfstandigenaftrek en je je onderneming in de afgelopen vijf jaar gestart bent kan het zijn dat je nog recht hebt op de startersaftrek. Je hebt in de eerste vijf jaar na oprichting van je onderneming drie keer recht op de startersaftrek. De startersaftrek bedraagt in 2026 € 2.123.
You are entitled to the Working partner's deduction if you are an entrepreneur who meets the hours criterion and your partner without remuneration performs work in a company from which you, as an entrepreneur, earn profits. The amount of the working partner's deduction depends on the number of hours the partner works in the company, below you can see how much working partner's deduction you may be entitled to:
Equal or more than | But less than | Working partner's deduction |
525 hours | 875 hours | 1.25% of profits |
875 hours | 1225 hours | 2% of profits |
1225 hours | 1750 hours | 3% of profits |
1750 hours | – | 4% of profits |
Tot slot heb je als ondernemer nog recht op de MKB-winstvrijstelling. Wanneer je alle bovenstaande aftrekposten, waar je recht op hebt, van de winst af hebt gehaald mag je over de overgebleven winst de MKB-winstvrijstelling rekenen. De MKB-winstvrijstelling bedraagt in 2026 12,7%.
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As a sole proprietor, you are entitled to the same tax credits as employed people. These tax credits are the general tax credit and the labour levy rebate.
Iedere belastingplichtige heeft recht op de algemene heffingskorting. De algemene heffingskorting bedraagt in 2026 als volgt:
Taxable income | General levy rebate |
Tot € 29.739 | € 3.115 |
Vanaf € 29.739 tot € 78.426 | € 3.115 – (6,4% * (Belastbaar inkomen – € 29.739)) |
Vanaf € 78.426 | € 0 |
The labour tax rebate applies to any taxpayer who receives labour income. This is different from the general levy rebate where you only have to be a taxpayer. As an entrepreneur with a sole proprietorship, you enjoy labour income and are therefore also entitled to labour tax rebates. The table below shows how much labour tax rebate you are entitled to when you enjoy labour income:
Income from employment | Labour rebate |
Tot € 11.965 | 8,324% * Arbeidsinkomen |
Vanaf € 11.965 tot € 25.845 | € 996 + (30,009% * (Arbeidsinkomen – € 11.965)) |
Vanaf € 25.845 tot € 45.592 | € 5.300 + (1,950% * (Arbeidsinkomen – € 25.845)) |
Vanaf € 45.592 tot € 132.920 | € 5.685 – (6,510% * (Arbeidsinkomen – € 45.592)) |
Vanaf € 132.920 | € 0 |
Onderstaand vind je een voorbeeld (2025) van hoe je jouw belasting als zzp’er kunt berekenen.
Posts sole proprietorship | Amount |
Turnover | € 38.000 |
Costs | -€ 8.000 |
Profit | € 30.000 |
Self-employed deduction | -€ 2.470 |
Starter deduction | -€ 2.123 |
Working partner's deduction | € 0 |
Total deductions | -€ 4.593 |
MKB-winstvrijstelling (€30.000-€4.593) *12,7% | -€ 3.226,69 |
Taxable Business Profit | € 22.180,31 |
Te betalen belasting (22.180,31*35.82%) | € 7.944,99 |
Algemene heffingskorting (€22.180,31<€28.406) | -€ 3.068 |
Arbeidskorting (€980 + (30,030% * (€22.180,3 – €12.169)) | -€ 3.986,40 |
Income tax to be paid (Box 1) | € 890,60 |
If you are an entrepreneur then you are also required to file a turnover tax (VAT) declaration. Turnover tax has three rates: 21%, 9% and 0%. 21% is the standard rate and is also the rate most entrepreneurs are required to charge. There are exceptions to this rate when a lower rate may be applied, such as the 9% rate. The 9% rate applies to, among others: food, medicine and aids, art & antiques and books. Some services are also taxed at the 9% rate, some examples are: various repair services, hairdressing activities, provision of sleeping facilities and passenger transport.
On your sales or services, you have to pay a certain rate. In return, you may deduct the VAT charged to you. You may offset the VAT received and paid against each other. The balance of this is the final amount you have to pay or can reclaim in VAT.
VAT return should be done more often than once at the end of the year. VAT returns are usually done quarterly. In some cases, when, for example, turnover is very high or you repeatedly submit late returns or payments, it may be imposed by the tax authorities that VAT returns must be submitted on a monthly basis.
If your turnover, for example as a starting entrepreneur, is below €20,000 per year, you can make use of the KOR. You will then not have to charge or remit VAT. The KOR must be applied for by the entrepreneur. If you have applied for the KOR, you no longer have to file a VAT return. If you exceed the limit of €20,000 on an annual basis, you must report this to the tax authorities. They will then reactivate your VAT number and inform you about the VAT returns you need to submit.
In dit artikel vertellen we alles over de aangescherpte regels rondom schijnzelfstandigheid bij ZZP’ers die per 1 januari 2025 zijn ingegaan.
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