Netherlands self-employed net income calculator 2026

The urencriterium (hours criterion) requires you to work at least 1,225 hours in your business during the year. Meeting it entitles you to the zelfstandigenaftrek of €1,200 and, for qualifying new businesses, the startersaftrek of €2,123. Without it, neither deduction applies. The 12.7% MKB-winstvrijstelling and the arbeidskorting remain available regardless of the hours criterion.

The MKB-winstvrijstelling exempts 12.7% of profit (after the entrepreneur's deduction) from income tax, and you claim it automatically on your annual return (belastingaangifte). The saving depends on your marginal bracket: at the 37.56% second-bracket rate, a taxable profit of €50,000 after deductions would save approximately €2,381 in tax. Note that if you make a loss, the exemption also reduces the loss you can carry forward.

The startersaftrek is an additional deduction of €2,123 on top of the zelfstandigenaftrek, available to new businesses. It can be claimed in at most three of the first five years of the enterprise, and only in years when the zelfstandigenaftrek also applies. When the startersaftrek is active, the combined deduction is not capped at profit level, so it can produce a deductible loss that carries forward for up to nine years.

You pay the bijdrage Zvw at 4.85% of your gross profit (bruto winst before any tax deductions), capped at €79,409 of profit. The maximum annual contribution is therefore approximately €3,851. It is assessed via your annual income tax return, not withheld monthly. If your profit exceeds the cap, no additional contribution is due on the excess.

Employment income and self-employed profit are both included in Box 1. The tax brackets apply to the combined taxable income from both sources. The arbeidskorting base becomes the sum of both labour income streams. The ZVW contribution for self-employment also takes into account any premieloon already covered by your employer, as both are subject to the same annual cap of €79,409.