2026 assumptions
A useful annual plan
The calculator applies Box 1 rates, tax credits, entrepreneur deductions, the SME profit exemption and Zvw. It is a planning estimate, not a tax return.
Income tax · 2026
ZZP tax calculator
Estimate Dutch income tax, Zvw and your personal take-home amount.
Estimated personal take-home
€47,958about €3,997 per month
- Annual revenue
- €80,000
- Costs
- − €15,000
- Profit before tax
- €65,000
- Self-employed + starter deduction
- − €1,200
- SME profit exemption
- − €8,103
- Taxable income
- €55,697
- Income tax after credits
- − €14,341
- Zvw contribution
- − €2,701
CostsTax + ZvwNet
Effective tax burden26,2%
The calculator excludes items such as mortgage interest relief, a tax partner, pension contributions and other income.
Read the result step by step
From business revenue to personal take-home income
VAT, expenses, taxable profit, entrepreneur deductions, the SME profit exemption, Box 1 and Zvw are separate items. The calculator keeps them visible so the estimate can be checked.
Revenue is not spendable income
An invoice for €1,210 at 21% VAT contains €1,000 revenue and €210 VAT. Subtract legitimate expenses from revenue excluding VAT before beginning the income-tax calculation.
A business expense is not refunded in full. It reduces profit, while the benefit depends on your tax position and whether the expense is deductible.
What an annual forecast cannot know
A tax partner, mortgage, pension contributions, other income, past losses, a business car and Box 2 or Box 3 can change the final assessment.
Update the forecast every quarter and compare it with provisional assessments already paid. Keep separate reserves for VAT, tax, holiday, sickness, pension and quieter months.
- check the hours criterion
- separate VAT
- update year-to-date revenue and expenses
- keep an extra buffer