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Traditional green houseboat on an Amsterdam canal
Tax year 2026

Freelance Hourly Rate: From the Net You Need

Freelancers think in reverse: "I need €4,500 net a month, what should I charge?" Enter your target net income, time off, unbillable hours and costs, and get the hourly rate after income tax, the ZZP deductions and the Zvw contribution.

Private: everything is calculated in your browser. Nothing you enter here is sent to us or stored.

Inputs

Result

Hourly rate to charge (excl. BTW)€ 63,57
Incl. BTW on the invoice€ 76,92
Day rate (8 hours, excl. BTW)€ 509
Billable hours a year1,320
Hours worked a year1,760
Revenue needed a year€ 83.918
Profit€ 77.918
Income tax after credits− € 20.139
Zvw contribution− € 3.779
Net income a year€ 54.000
Hours you can invoice1,320
Working weeks
52 − 7 holiday weeks − 5 sick days / 5
44
Hours worked
44 × 40 hours
1,760
Hours criterion (1,225 hours)
met
=
Billable hours
1,760 × (1 − 25% non-billable)
1,320
Revenue you need€ 83.918

The calculator searches for the revenue whose net profit, after every step below, equals your target.

Net a month you want
€ 4.500
Net a year
12 × € 4.500
€ 54.000
=
Revenue needed (excl. BTW)
€ 83.918
Profit€ 77.918
Revenue (excl. BTW)
€ 83.918
-
Business costs
€ 6.000
=
Profit
€ 77.918
Entrepreneur deductions€ 66.975
Profit
€ 77.918
-
Self-employed deduction (zelfstandigenaftrek)
€ 1.200 in 2026, at most the profit
€ 1.200
=
Profit after deductions
€ 76.718
-
SME profit exemption (MKB-winstvrijstelling)
12.7% × € 76.718
€ 9.743
=
Taxable profit
€ 66.975
Income tax (Box 1)€ 20.139

The labour tax credit is based on the profit before the deductions.

Tax per bracket
Bracket 1: € 0 – € 38.883
35.75% × € 38.883
€ 13.901
+
Bracket 2: € 38.883 – € 78.426
37.56% × € 28.092
€ 10.551
=
Income tax before credits
€ 24.452
Tax credits
-
General tax credit (algemene heffingskorting)
€ 3.115 − 6.398% × (€ 66.975 − € 29.736)
€ 732
-
Labour tax credit (arbeidskorting)
€ 5.685 − 6.51% × (€ 77.918 − € 45.592)
€ 3.581
=
Income tax after credits
€ 20.139
Net profit€ 54.000
Profit
€ 77.918
-
Income tax after credits
€ 20.139
-
Zvw health insurance contribution
4.85% × € 77.918
€ 3.779
=
Net profit a year
€ 54.000
Your hourly rate€ 63,57
Revenue needed
€ 83.918
Including BTW
€ 63,57 × (1 + 21%)
€ 76,92
Day rate (8 hours)
€ 509
=
Hourly rate (excl. BTW)
€ 83.918 / 1,320 billable hours
€ 63,57

Estimate at the year's Box 1 rates for a sole trader (eenmanszaak) with no other income. The self-employed deduction needs 1,225 or more hours worked on the business a year (all hours, not only billable ones). Doesn't include pension saving, disability insurance or a buffer for quiet months: add those to your target net. Rates are excluding BTW.

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