Free invoice generator and tax tools for the Netherlands

A sole trader, zzp'er or partner in a vof pays inkomstenbelasting on the profit from the business, declared in the annual return. In 2026 the zelfstandigenaftrek is EUR 1,200 for an entrepreneur who meets the urencriterium (hours test) and has not reached AOW age at the start of the year; new entrepreneurs in qualifying situations add a startersaftrek of EUR 2,123. The mkb-winstvrijstelling then exempts 12.7% of the profit left after the ondernemersaftrek. For 2026 the tax benefit of these deductions is calculated at 37.56%. A BV or NV pays vennootschapsbelasting instead. All of these, and VAT, are collected by the Belastingdienst.

An employer in the Netherlands runs loonheffingen: it withholds loonbelasting and the volksverzekeringen premiums from pay, withholds the Zvw contribution (4.85% in 2026), and itself owes the werkgeversheffing Zvw (6.10%) and the werknemersverzekeringen premiums (AWf, Aof, Whk). Everything is reported in one aangifte loonheffingen to the Belastingdienst, by the date on the aangiftebrief. Every legal form that trades must also be registered in the KVK Handelsregister, which passes the details on for tax purposes.

The latest reform is the Belastingplan 2026, in force since 1 January 2026. It cut the zelfstandigenaftrek to EUR 1,200, ended the reduced 9% VAT rate for lodging (now 21%), reversed a planned VAT rise on culture, media and sport, and moved the first income tax bracket limit from EUR 38,441 to EUR 38,883 (Rijksoverheid, 17 December 2025).