01ZZP · stable year
€60,000 revenue and €10,000 expenses
The entrepreneur meets the hours criterion, no longer uses the starter deduction and has no other income. Revenue and expenses exclude VAT.
- Revenue
- €60,000
- Business expenses
- − €10,000
- Profit
- €50,000
- Tax + Zvw
- − €9,674
- Annual take-home
- €40,326
- Average per month
- €3,360
What the result means
Personal take-home is calculated from profit, not revenue. The effective burden in this scenario is about 19,3%. VAT and buffers for holiday, pension and quiet months remain separate.
Not included: tax partner, mortgage interest, pension, other income, Box 2, Box 3 or benefits.
Calculate your own ZZP scenario →02ZZP · higher profit
€90,000 revenue and €18,000 expenses
With the same assumptions, profit rises to €72,000. This shows why one fixed reserve percentage does not suit every income level.
- Profit before tax
- €72,000
- Income tax
- − €17,483
- Zvw
- − €2,998
- Annual take-home
- €51,520
- Effective burden
- 28,4%
What higher profit changes
As taxable income rises, part enters a higher band and tax credits are withdrawn. Update the reserve quarterly using cumulative profit rather than one percentage of revenue.
This is a one-year, one-business simulation and does not decide automatically whether a BV is better.
Compare ZZP and BV →03Employee
€48,000 gross per year
We assume an employee below AOW age, one employer and full application of the general and employment tax credits.
- Annual gross
- €48,000
- Tax before credits
- €17,325
- Tax credits
- − €7,475
- Annual net
- €38,150
- Average net per month
- €3,179
Why a payslip may differ
Holiday allowance, pension, collective agreement, extras, company car and payroll tax credit affect the actual payment. An annual average is not a promise for one month.
Contract-specific employee contributions and personal arrangements are outside this simplified annual calculation.
Calculate your salary →04Private car used for business
12,000 business kilometres
In 2026, €0.25 per business kilometre with private transport may be recorded as an expense when records support the route and purpose.
- Business kilometres
- 12,000 km
- Rate
- €0.25 / km
- Expense deduction
- €3,000
- Illustrative effect at 37.56%
- €1,127
The deduction is not a refund
The €3,000 lowers profit; the Tax Administration does not pay that amount. The actual benefit is the tax effect of lower taxable profit.
The rate covers fuel, insurance, servicing, tolls and parking, among other items; do not deduct them twice.
Calculate mileage deduction →05VAT 21%
Extract VAT from €1,210 gross
When gross is known, do not simply subtract 21%. Divide by 1.21 first and then calculate the difference.
- Gross
- €1,210
- Net: 1,210 / 1.21
- €1,000
- VAT
- €210
Why subtracting 21% is wrong
€210 is 21% of €1,000 net but only about 17.36% of €1,210 gross. The same distinction applies at 9%.
This arithmetic does not determine the correct legal rate. Zero rate, exemption and reverse charge are different treatments.
Calculate a VAT amount →