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Annual Income Tax Return for ZZP / Freelancers

How freelancers in the Netherlands file their annual income tax return: the form, preparing your profit from revenue, costs and depreciation, the entrepreneur deductions in order, the separate healthcare contribution, private use corrections, a provisional assessment during the year, a filing timeline, and the mistakes that cost freelancers money.

← Tax GuideSelf-employed and side income11 min readUpdated 18 Oct 2026
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1The freelancer return in a nutshell

  1. 1Revenueall invoices of the year
  2. 2− Costsand depreciation
  3. 3= Profitfiscal profit
  4. 4− Deductionsself-employed, SME exemption
  5. 5= Taxabletaxed in Box 1

2Which form?

Living in the Netherlands all year: the standard P-form in Mijn Belastingdienst, with the business income section. Moved here or away during the year: the M-form. See filing your first return.

3Preparing your profit

Revenue
All invoices of the tax year, paid or not (accrual basis), excluding VAT.
Business costs
Materials, software, services, travel, training, the business share of phone and internet.
Depreciation
Assets over €450 spread over their useful life.
Private use
Add back private use, for example of a business car or phone.
Fiscal profit
The result: the basis for the deductions.

4The deductions, in order

  1. 1
    Self-employed deduction: €1,200

    Only with at least 1,225 hours on your business.

  2. 2
    Starters deduction: €2,123

    For new entrepreneurs, at most three times in the first five years. Being phased out from 2027.

  3. 3
    SME profit exemption: 12.7%

    Of the profit after the deductions above; no hours needed.

  4. 4
    Annuity premiums

    Separately, within your annual margin. See pensions.

5Paying during the year

No payroll tax is withheld from freelance profit. Ask for a provisional assessment early in the year, based on your expected profit, and pay monthly. Update it when your income changes.

6Mistakes that cost freelancers money

Do

  • Check the SME exemption is applied after the other deductions
  • Keep your hours log ready for the self-employed deduction
  • Depreciate equipment over €450
  • Add back private use of business assets

Avoid

  • Confusing revenue with profit
  • Deducting VAT you charged as a cost
  • Forgetting the healthcare contribution in your budget
  • Skipping the provisional assessment and facing a large bill

7Filing timeline

  1. January
    Set the provisional assessment

    For the new year, with your expected profit.

  2. Every quarter
    VAT returns

    Separate from income tax. See invoicing and VAT.

  3. 1 March
    Return opens

    For last year, in Mijn Belastingdienst.

  4. 1 May
    Filing deadline

    Ask for an extension before this date if needed.

  5. 1 September
    End of the standard extension

    Advisers often have a longer arrangement.

8Common questions

Do I need an accountant for my return?

Not required. With simple books you can file yourself; many freelancers use an adviser in their first year.

Can I deduct a loss?

A business loss is offset against your other Box 1 income that year, and otherwise carried back or forward.

What if I also had a job?

Both go in the same return. Check whether you meet the hours criterion next to the job.

Where do I calculate my tax?

With the freelancer tax calculator.

Sources

This article is based on these official pages. If anything here differs from them, the official page is right.

Ready to run your own numbers?

Freelancer tax calculator
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