Netherlands ZZP Salary Calculator
Turn a US-dollar rate into a Dutch zzp'er's take-home pay after the 2026 zelfstandigenaftrek, MKB exemption, box 1 tax, credits and Zvw.
Updated · By Niraj Kumar · 4 sources
https://checkpre.com/finance/freelance-salary-calculator-netherlands
Your rate
Leave out holidays and gaps between clients.
Equipment, software, coworking, accountant, bank and payment fees.
Tax setup
ZZP'er (eenmanszaak). Box 1 tax after the €1,200 zelfstandigenaftrek and 12.7% MKB exemption, less tax credits, plus the 4.85% Zvw contribution.
- Equivalent salary (loondienst)
- €97,877
- The salary an employee needs to take home the same; €47.06 an hour over 2,080 paid hours
- Purchasing power
- $80,507
- What your take-home buys, priced in the US (World Bank PPP 0.77 EUR per $)
- Tax and social contributions
- 31% of revenue
- 47% of each extra unit you bill
- Revenue
- €97,123
- $110,400 at 1 USD = €0.88 (snapshot, 2026-09-24)
- Take-home64%
- Social contributions4%
- Income tax27%
- Business costs5%
Where the money goes, a year
- Revenue
- €97,123
- Business costs
- −€4,856
- Zvw health contribution
- −€3,851
- Income tax and national insurance (box 1)
- −€26,639
- Take-home
- €61,777
- Assumes you meet the 1,225-hour criterion for the zelfstandigenaftrek and are not a starter (startersaftrek not included).
- No pension: Dutch employees build one through their employer, which the salary comparison does not value.
The same $60/hour in 15 countriesShowHide
| Country | Take-home, local | In USD | PPP $ | Tax + social |
|---|---|---|---|---|
| IndiaPresumptive, section 44ADA | ₹8,726,820 | $90,942 | $439,884 | 13% |
| Philippines8% flat rate | ₱5,406,358 | $86,157 | $263,294 | 17% |
| BrazilPJ on Simples Nacional (Anexo III) | R$471,790 | $91,065 | $182,759 | 13% |
| RomaniaPFA (real system) | RON 390,165 | $84,030 | $178,931 | 19% |
| MexicoRESICO (régimen simplificado de confianza) | MX$1,805,391 | $102,672 | $159,645 | 2.0% |
| PolandRyczałt 12% (IT services) | PLN 315,857 | $81,928 | $153,094 | 21% |
| ColombiaTrabajador independiente | COP 243,641,332 | $74,636 | $146,279 | 27% |
| SpainAutónomo (estimación directa) | €57,906 | $65,822 | $95,263 | 35% |
| PortugalTrabalhador independente (simplified regime) | €53,672 | $61,009 | $93,389 | 40% |
| United KingdomSole trader | £57,327 | $75,784 | $81,717 | 26% |
| United States1099 sole proprietor | $81,028 | $81,028 | $81,028 | 22% |
| NetherlandsZZP'er (eenmanszaak) | €61,777 | $70,222 | $80,507 | 31% |
| CanadaSole proprietor (Ontario) | CA$101,260 | $71,728 | $80,335 | 30% |
| GermanyFreiberufler (voluntary GKV) | €55,535 | $63,126 | $77,251 | 38% |
| AustraliaSole trader | A$109,979 | $77,278 | $75,092 | 25% |
How is freelance income taxed in the Netherlands?
Revenue = Rate × Hours × Weeks × FX, Take-home = Revenue − Expenses − Social − Tax, Salary* : Net_employee(Salary*) = Take-home, PPP $ = Take-home ÷ PPPThis page uses the same method as the Freelance Hourly Rate to Salary Calculator, which explains each term and assumption in full.
Worked example
A freelancer in the Netherlands bills a US client $60 an hour for 40 hours a week, 46 weeks a year, with 5% in business costs, as a ZZP'er (eenmanszaak).
- 1Revenue: $60 × 40 × 46 = $110,400, or €97,123 at €0.88 per dollar (ECB, 2026-09-24)
- 2Social contributions: €3,851; income tax: €26,639; together 31% of revenue
- 3Take-home after €4,856 of costs: €61,777 a year, €5,148 a month ($70,222)
- 4An employee in the Netherlands would need to earn €97,877 (salary (loondienst)) to take home the same
- 5At purchasing power parity that take-home buys what $80,507 would in the US
$60 an hour is worth about the same as a €97,877 salary (loondienst) in the Netherlands.
Frequently asked questions
How much tax does a freelancer pay in the Netherlands in 2026?
On $60 an hour (€97,123 a year), about 31% of revenue goes to social contributions and income tax as a ZZP'er (eenmanszaak), leaving €61,777 after 5% of costs. Box 1 tax after the €1,200 zelfstandigenaftrek and 12.7% MKB exemption, less tax credits, plus the 4.85% Zvw contribution.
Why do Dutch freelancers pay so little tax at low profits?
Three things stack up: the €1,200 zelfstandigenaftrek, the 12.7% MKB profit exemption, and two tax credits, the general credit (up to €3,115) and the labour credit (up to €5,685). Together they wipe out box 1 tax on a profit of roughly €30,000; only the 4.85% Zvw contribution remains.
Is the zelfstandigenaftrek going away?
It has been cut every year, from €7,030 in 2019 to €1,200 in 2026, and further cuts are planned. You need 1,225 hours a year on your business to claim it.
Do clients abroad withhold tax from a freelancer in the Netherlands?
Services to business clients outside the EU are outside Dutch VAT. Foreign clients pay gross; you file an annual income tax return and usually pay provisional assessments.
Sources
Related calculators
- Freelance Hourly Rate to Salary CalculatorTurn a US-dollar hourly rate into take-home pay, the equivalent salary and local purchasing power in 15 countries, with 2026 tax and social security rules.
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- UK Freelance Salary CalculatorSee what a US-dollar contract rate leaves a UK sole trader after 2026/27 income tax and Class 4 National Insurance, and the PAYE salary it matches.
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