Come possiamo aiutarti?

As a freelancer or sole proprietor (eenmanszaak) in the Netherlands, you're responsible for several taxes in 2025:

Income Tax (Inkomstenbelasting): You'll pay income tax on your business profits. For 2025,

the rates are:

• 36,97% on income up to €75,518 (2024)
• 49.50% on income over €75,518 (2024)
• Allowance that needs to be taken in consideration:
• Based on the criteria that the freelancer worked more the 1.225 hours per year of his time on his own company:
• “Zelfstandigen aftrek” €3,750 (2024) per year (Self employed allowance)
• “Startersaftrek” € 2,123 per year, you can only request this if you were not an entrepreneur in one or more of the five preceding calendar years. And you did not claim the Zelfstandigenaftrek more than twice during that period. (additional allowance when starting to be self employed)
• Always
• “MKB vrijstelling” 13,31% (2024) of the taxable income (after deduction of the Zelfstandigenaftrek” and “startersaftrek (small and middle size company dedeuctible)
• Based on investments above the € 2.900 (individual investment above the € 450.-)
• 28% of the investment from € 2,901 to 70,602
• € 19,769 for investments between € 70.603 and 130,744
• € 19,769 mines 7.56% of the part above the € 130,745
• 0% on investments above the € 392,230
• Value Added Tax (VAT or BTW): Most freelancers must charge VAT on their services and remit it to the tax authorities. The standard VAT rate is 21%, with reduced rates of 9% and 0% applicable to specific goods and services.
• Healthcare Insurance Contribution (Zorgverzekeringswet or ZVW): In addition to income tax, you'll pay a healthcare insurance contribution of 5,32% on your income, up to a maximum income of €71,628 (2024).

It's important to note that tax rates and regulations can change annually. Therefore, it's advisable to consult the Belastingdienst or a tax professional for the most current information and personalized advice.