Netherlands Sole proprietorship / ZZP tax calculator 2026
A Dutch eenmanszaak (ZZP) pays Box 1 income tax in 2026 at 35.75% up to €38,883, 37.56% to €78,426, then 49.50%. First deduct the €1,200 self-employed deduction (plus €2,123 starter deduction year one), apply the 12.7% MKB profit exemption, and add 5.26% Zvw health contribution.
This calculator estimates the 2026 Box 1 income tax and Zvw health contribution for a Dutch sole proprietorship (eenmanszaak / ZZP), starting from your business profit and applying the entrepreneur deductions and the MKB profit exemption.
Calculate estimate
Result
Netherlands Sole proprietorship / ZZP tax rates 2026
| Band or item | Rate |
|---|---|
| Up to €38,883 | 35.75% |
| €38,883 to €78,426 | 37.56% |
| Over €78,426 | 49.5% |
Source: www.belastingdienst.nl
How is a Dutch ZZP taxed in Box 1?
Profit from an eenmanszaak is taxed as personal income in Box 1. The 2026 rates are progressive: 35.75% on taxable income up to €38,883, 37.56% on the portion between €38,883 and €78,426, and 49.50% on anything above €78,426.
Before the rates apply, an entrepreneur reduces profit in a set order. First subtract the self-employed deduction (zelfstandigenaftrek) of €1,200. In your first qualifying year you can also claim the starter deduction (startersaftrek) of €2,123. On the remaining amount you then apply the MKB profit exemption (MKB-winstvrijstelling) of 12.7%, which is exempt from tax. The result is your taxable Box 1 profit.
The Zvw health contribution
Alongside income tax, a self-employed person owes the income-dependent healthcare contribution (Zvw). For 2026 this calculator applies a rate of 5.26% on the profit base after the entrepreneur deductions and the MKB exemption. Unlike employees, a ZZP pays this contribution directly rather than through an employer, and it is assessed by the tax authority up to an annual income ceiling.
Note that personal tax credits such as the general tax credit (algemene heffingskorting) and the labour tax credit (arbeidskorting) are not included here. Those credits reduce the final tax bill, so your actual liability is typically lower than the figures shown.
Worked example: €50,000 profit
Take a ZZP with €50,000 profit (not a starter, so no startersaftrek):
- Profit €50,000 minus the €1,200 self-employed deduction = €48,800.
- MKB exemption of 12.7% = €6,197.60 exempt, leaving €42,602.40 taxable.
- Box 1 tax: €38,883 × 35.75% = €13,900.67, plus €3,719.40 × 37.56% = €1,397.01, for about €15,297.
- Zvw: €42,602.40 × 5.26% = about €2,241.
That gives roughly €17,538 in total tax and health contribution before personal tax credits. Because the heffingskorting and arbeidskorting can be worth several thousand euros, the net amount owed is usually meaningfully less.
Frequently asked questions
How much tax does a Dutch ZZP pay in 2026?
An eenmanszaak pays Box 1 income tax at 35.75% up to €38,883, 37.56% up to €78,426, and 49.50% above that, plus a 5.26% Zvw health contribution, after deducting the €1,200 self-employed deduction and the 12.7% MKB profit exemption.
What is the self-employed deduction (zelfstandigenaftrek) for 2026?
The zelfstandigenaftrek is €1,200 in 2026. You subtract it from your profit before applying the MKB exemption. Starters can add the startersaftrek of €2,123 in a qualifying first year.
What is the MKB profit exemption?
The MKB-winstvrijstelling exempts 12.7% of your profit (after the entrepreneur deductions) from tax in 2026. On a €48,800 base that is €6,197.60 of tax-free profit.
What are the Box 1 tax brackets for 2026?
Box 1 has three brackets in 2026: 35.75% on taxable income up to €38,883, 37.56% on income from €38,883 to €78,426, and 49.50% on income above €78,426.
How much is the Zvw health contribution for the self-employed?
The income-dependent Zvw contribution is applied at 5.26% in this 2026 estimate, charged on your profit after the entrepreneur deductions and the MKB exemption, up to an annual income ceiling.
Does this calculator include tax credits?
No. The general tax credit (algemene heffingskorting) and labour tax credit (arbeidskorting) are not included, so your real tax bill is usually lower than the gross amount shown.
Official sources
- Belastingdienst — Corporate & personal income tax