The situation
A single freelancer (ZZP) with €70,000 profit in 2026, meeting the 1,225-hour criterion, with €25,000 savings.
The calculation
- Profit
- €70,000
- Self-employed deduction
- − €1,200
- Small business profit exemption (12.7% of €68,800)
- − €8,738
- Taxable income
- €60,062
- Tax before credits
- €21,856
- General tax credit
- − €1,175
- Labour tax credit
- − €4,096
- Income tax
- €16,585
The €25,000 of savings is below the tax-free allowance, so there is no Box 3 tax.
Not included
Self-employed people also pay the income-dependent health insurance contribution (Zvw), charged separately by the Belastingdienst, and should set money aside for their own pension. In 2027 the self-employed deduction drops to €900.
Sources
This article is based on these official pages. If anything here differs from them, the official page is right.
- Zelfstandigenaftrek (in Dutch)
- Ondernemersaftrek (in Dutch)
- Voorlopige aanslag Zorgverzekeringswet (Zvw) (in Dutch)
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