How much are Zelfstandigenaftrek, Startersaftrek, and MKB-winstvrijstelling in the Netherlands in 2026?

In 2026, Zelfstandigenaftrek is 1,200 €/yr and Startersaftrek adds 2,123 €/yr (totaling 3,323 €/yr for qualifying starters meeting the 1,225-hour Urencriterium), followed by the 12.70% MKB-winstvrijstelling SME profit exemption—with top-bracket tax relief capped at 37.56%.

Why is the effective Dutch ZZP tax rate low up to 45,000 € despite a 35.75% first Box 1 bracket?

Although the first 2026 Box 1 rate (combining income tax and AOW/Anw/Wlz national insurance) is 35.75%, Dutch ZZP entrepreneurs simultaneously subtract Zelfstandigenaftrek, 12.70% MKB-winstvrijstelling, up to 3,115 € in Algemene heffingskorting, and up to 5,685 € in Arbeidskorting—bringing total tax + 4.85% Zvw burden below ~15%–20% at 35k–45k €.

How does the Wet DBA enforcement affect Dutch B2B ZZP contractors in 2026?

Since January 1, 2025 and throughout 2026, the Belastingdienst actively enforces Wet DBA rules against disguised employment (schijnzelfstandigheid) when ZZP contractors work embedded under client supervision without entrepreneurial autonomy.

Annual Revenue (€)

Netherlands — ZZP / Eenmanszaak (Box 1) Tax Calculator 2026

Calculate 2026 Dutch sole-proprietor (ZZP / Eenmanszaak) net take-home pay with exact Belastingdienst Box 1 brackets, Zelfstandigenaftrek, Startersaftrek, MKB-winstvrijstelling (capped at 37.56%), labour & general tax credits, and 4.85% Zvw.

2026 Statutory Benchmark Table & Official FAQ — Netherlands — ZZP / Eenmanszaak (Box 1) Tax Calculator 2026

Netherlands — ZZP / Eenmanszaak (Box 1) Tax Calculator 2026

2026 Entrepreneur Deductions: Full-time ZZP meeting the ≥1,225h/yr Urencriterium deduct 1,200 € Zelfstandigenaftrek (+ 2,123 € Startersaftrek in up to 3 of the first 5 years), plus an automatic 12.70% MKB-winstvrijstelling (deduction tax benefit capped at 37.56% above 78,426 €).
2026 Box 1 Brackets & Tax Credits: 35.75% up to 38,883 €, 37.56% up to 78,426 €, and 49.50% above—substantially offset by Algemene heffingskorting (up to 3,115 €), Arbeidskorting (up to 5,685 €), and single-parent IACK (up to 3,032 €).
Healthcare (Zvw & Basisverzekering) & KOR VAT: 4.85% income-dependent Bijdrage Zvw capped at 79,409 € taxable profit (max 3,851.34 €/yr) plus optional ~158.50 €/mo nominal adult Basisverzekering; optional 20,000 €/yr KOR exemption from 21% BTW.

Netherlands — ZZP / Eenmanszaak (Box 1) Tax Calculator 2026
Gross Revenue (Yearly)	Net (Yearly)	Net (Monthly)	Income Tax	Social Contributions	Effective Burden
30,000.00 €	28,288.20 €	2,357.35 €/mo	492.39 €	1,219.41 €	5.7%
60,000.00 €	45,414.01 €	3,784.50 €/mo	12,096.37 €	2,489.62 €	24.3%
85,000.00 €	57,349.23 €	4,779.10 €/mo	24,102.64 €	3,548.13 €	32.5%
100,000.00 €	64,023.15 €	5,335.25 €/mo	32,125.51 €	3,851.34 €	36.0%
120,000.00 €	73,775.17 €	6,147.93 €/mo	42,373.49 €	3,851.34 €	38.5%

How much are Zelfstandigenaftrek, Startersaftrek, and MKB-winstvrijstelling in the Netherlands in 2026?: In 2026, Zelfstandigenaftrek is 1,200 €/yr and Startersaftrek adds 2,123 €/yr (totaling 3,323 €/yr for qualifying starters meeting the 1,225-hour Urencriterium), followed by the 12.70% MKB-winstvrijstelling SME profit exemption—with top-bracket tax relief capped at 37.56%.
Why is the effective Dutch ZZP tax rate low up to 45,000 € despite a 35.75% first Box 1 bracket?: Although the first 2026 Box 1 rate (combining income tax and AOW/Anw/Wlz national insurance) is 35.75%, Dutch ZZP entrepreneurs simultaneously subtract Zelfstandigenaftrek, 12.70% MKB-winstvrijstelling, up to 3,115 € in Algemene heffingskorting, and up to 5,685 € in Arbeidskorting—bringing total tax + 4.85% Zvw burden below ~15%–20% at 35k–45k €.
How does the Wet DBA enforcement affect Dutch B2B ZZP contractors in 2026?: Since January 1, 2025 and throughout 2026, the Belastingdienst actively enforces Wet DBA rules against disguised employment (schijnzelfstandigheid) when ZZP contractors work embedded under client supervision without entrepreneurial autonomy.

Official 2026 Statutory Sources & Verification

Verified against official 2026 statutory tax & social contribution rules (Last verified: Nov 2026).

Belastingdienst — Ondernemers, ZZP & Inkomstenbelasting ↗ KVK — Kamer van Koophandel (Zelfstandigen zonder personeel) ↗