Compare Dutch ZZP freelancer tax with salaried employment: income tax, social security, holiday allowance, and Zelfstandigenaftrek and MKB deductions (2026).
Adjust the variables below to simulate outcomes, compare rates, and see real-time projections.
A direct comparison of features, rules, limits, and eligibility requirements.
| Feature / Detail | ZZP (Freelancer) | Salaried Employee (Loondienst) |
|---|---|---|
Entrepreneurial Deductions | Yes. Eligible for €1,200 Zelfstandigenaftrek (if 1,225-hour rule met), €2,123 Startersaftrek, and 12.7% MKB-winstvrijstelling on remaining profit. | None. Tax is calculated on total gross salary without any specific business profit deductions. |
Expense Write-Offs | Yes. Can deduct all business-related expenses (laptop, phone, software, training, travel, home office, marketing) from gross revenues before tax calculation. | Limited. Personal work-related expenses generally cannot be deducted from salary income. Some employer reimbursements may be available tax-free. |
Healthcare Contribution (ZVW) | 4.85% of taxable profit. Paid fully by the freelancer out of pocket, capped at a maximum profit of €79,409 for 2026. | 6.10% of salary. Paid entirely by the employer on behalf of the employee, representing zero net cost to the worker. |
Holiday Allowance & Paid Leave | None. You are only paid for hours actually billed. Holiday time, sick days, and public holidays represent €0 in revenue. | 8% holiday allowance (vakantiegeld) paid annually (usually in May). Guaranteed minimum of 20 paid holiday days plus statutory sick pay of at least 70% of wages for up to 2 years. |
Social Security & Pension | Must arrange own provision. Freelancers need to set up private pension savings (via Jaarruimte) and purchase private disability insurance (AOV) at their own cost. | Automatic. Employees are covered under collective pension schemes (often with employer matching 50%+ of contributions) and state disability cover (WIA) paid from premiums. |
30% Ruling for Expats | Not eligible. The 30% expat tax exemption is strictly limited to employees hired from abroad by a Dutch employer. | Eligible. Can receive 30% of gross salary tax-free for up to 5 years (subject to meeting minimum salary thresholds and distance-from-border rules). |
Tax Rate Structure (Box 1) | Progressive (2026): 35.75% on first €38,883, 37.56% on €38,883-€78,426, then 49.50% on excess. MKB exemption reduces the taxable portion. | Same progressive brackets: 35.75% on first €38,883, 37.56% on €38,883-€78,426, then 49.50% on excess. No profit exemption available. |
Income Security & Risk | Full risk. No guaranteed income during slow periods, illness, or injury. Must maintain a financial buffer of 3-6 months of expenses. | High security. Fixed monthly salary with employee protections under Dutch labor law, including notice periods and transition compensation (transitievergoeding). |
Analyze the advantages and drawbacks of each financial product before making a decision.
Take Lot, a starter IT freelancer billing €60,000 with €5,000 of business costs. Her €55,000 profit does not get taxed as €55,000. First the zelfstandigenaftrek (€1,200) and startersaftrek (€2,123) come off, then 12.7% MKB-winstvrijstelling on the remainder: taxable income lands around €45,100.
On that she pays roughly €8,600 income tax after the general and labour tax credits, plus about €2,340 ZVW healthcare contribution (4.85%, which employees never see because their employer pays 6.10% for them). Net result: about €44,059 in her pocket: within €25 of what a €55,000 employee takes home.
That near-tie is the single most misunderstood fact about going freelance in the Netherlands. The tax advantages are real, but at median incomes they only just cover what employment gives you for free.
The zelfstandigenaftrek was €7,280 in 2020. In 2026 it is €1,200, and in 2027 it lands at €900: an 88% cut in seven years. The government's stated goal is to close the tax gap between freelancers and employees, and it is nearly done.
What this means in practice: any business case for going ZZP that leans on entrepreneurial deductions is built on melting ice. The one deduction that survives intact is the MKB-winstvrijstelling at 12.7%, and because it is a percentage of profit, it favours high earners, not median ones.
If you ran the numbers on freelancing back in 2022 and it looked great, run them again. The same €55,000 profit keeps roughly €1,900 less of its tax advantage today than it did then, at your marginal rate.
An employment contract quietly includes thousands of euros of insurance a freelancer must buy with after-tax discipline. The employer pays the 6.10% ZVW contribution; Lot pays her own €2,340. Sick pay is up to two years at 70%+ of wages for employees; Lot's equivalent is a private AOV policy that typically costs 5-10% of revenue: call it €4,200 a year at 7%. And where employers commonly match pension contributions, Lot funds her lijfrente alone: matching a typical €2,750 employer share is entirely on her.
Stack those three and the freelancer needs roughly €9,300 a year just to stand where the employee already stands. That is why experienced freelancers price themselves 30-40% above the equivalent gross salary, not out of greed, but because that is what the safety net costs at retail.
The practical rule: if a client offers you a freelance rate that only matches your old salary divided by hours, you are taking a pay cut with extra paperwork. Below roughly €45,000 of revenue, employment nearly always wins on total compensation.
At the simulator defaults the race is a dead heat: a starter freelancer billing €60,000 (€55,000 after expenses) nets roughly €44,059, while an employee on €55,000 gross nets about €44,083. The deciding factor is everything outside that number. The employee gets the 6.10% ZVW contribution paid for them, up to two years of sick pay and employer pension matching; the freelancer must buy all of that out of pocket — AOV insurance alone typically runs 5-10% of revenue. Freelancing only pulls clearly ahead above €70,000-€80,000 revenue, where the 12.7% MKB exemption scales and rates can rise faster than salaries. Below €45,000, take the job.
Experienced professionals, IT consultants, and creative freelancers earning over €50,000 per year in gross revenue, who work more than 1,225 hours annually, and want to maximize net income through business deductions and flexible scheduling.
Professionals valuing income stability, paid holidays (8% annual allowance), employer-sponsored pensions with matching contributions, and strong sick leave (70%+ wage for up to 2 years) or parental leave protection.
The rules and figures on this page are researched from official primary sources:
