Freelancer (ZZP) Changes 2027 to 2030: What You Keep of Your Profit
The same profit under the 2026 rules, the 2027 tax plan (self-employed deduction €900, the starters deduction all but gone) and from 2030 with the planned compulsory disability insurance (BAZ). See what each change costs you a year and a month.
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Inputs
Result
| 2026 | 2027 (plan) | From 2030 (planned) | |
|---|---|---|---|
| Profit | € 72.000 | € 72.000 | € 72.000 |
| Self-employed + starters deduction | € 1.200 | € 900 | € 900 |
| Income tax | € 17.483 | € 17.487 | € 16.551 |
| Zvw contribution | € 3.492 | € 3.492 | € 3.392 |
| Disability insurance (BAZ) | € 0 | € 0 | € 2.052 |
| Net profit a year | € 51.025 | € 51.021 | € 50.004 |
| Net a month | € 4.252 | € 4.252 | € 4.167 |
2026: Profit€ 72.000
2026: Entrepreneur deductions€ 61.808
2026: Income tax (Box 1)€ 17.483
The labour tax credit is based on the profit before the deductions.
2026: Net profit€ 51.025
2027 (plan): Profit€ 72.000
2027 (plan): Entrepreneur deductions€ 62.070
2027 (plan): Income tax (Box 1)€ 17.487
The labour tax credit is based on the profit before the deductions.
2027 (plan): Net profit€ 51.021
From 2030: Disability insurance (BAZ, planned)
From 2030: Profit€ 69.948
From 2030: Entrepreneur deductions€ 60.279
From 2030: Income tax (Box 1)€ 16.551
The labour tax credit is based on the profit before the deductions.
From 2030: Net profit€ 50.004
The 2027 figures are the Belastingplan 2027 proposal until Parliament votes; the €900 self-employed deduction is already law. "From 2030" uses the 2027 rates as a stand-in and the BAZ as proposed (about 5.4% of profit, at most about €171 a month, deductible, start expected no earlier than 2030). Single freelancer below state pension age, no other income, Zvw contribution included.