As a freelancer you file Dutch income tax (inkomstenbelasting) each year on your business profit. This is separate from your VAT (BTW) return — income tax is your personal tax on profit.
When to file?
You file a return every year for the previous calendar year. The deadline is 1 May (extension until 1 September via DigiD).
Calculate profit
Turnover minus business expenses equals profit from your business. Expenses must be business-related, necessary and documented.
Deductions
Key items are the self-employed deduction (zelfstandigenaftrek, €1,200 in the 2026 SmartWerk calculator), the starters' deduction, the MKB profit exemption (12.7% in 2026) and the small-scale investment allowance (KIA).
Box 1, 2 and 3
Freelance business income falls in box 1. Private savings and investments usually fall in box 3.
Tips for a smooth tax return
Update your records monthly, export data from SmartWerk and send it to your accountant on time.
This is an indicative explanation, not personal tax advice. Your actual tax depends on your circumstances. Official Belastingdienst rules prevail.
Provisional assessment: avoid a large back payment
If you only pay after filing, the bill can be high. With a provisional assessment you pay in instalments throughout the year. Request one when you expect profit and adjust it when your income changes significantly.
Which costs can you deduct?
Deductible costs are business-related, necessary and demonstrable: software, subscriptions, training for your profession, part of your phone or internet and travel costs. Private spending isn't deductible. With mixed use you only deduct the business share.
How to prepare your return
Collect your annual overview of turnover, a list of costs, your time log and details of loans or assets. Records kept up to date all year let you finish the return in a few hours instead of days.
Frequently asked questions
What happens if my return is late?
You may receive a fine. If you can't meet the deadline, request an extension in time via your accountant or the Tax Authority.
How long must I keep my records?
As a rule seven years. For some items, such as property, a longer period may apply. Ask your accountant if in doubt.
Do I pay social contributions as a freelancer?
You don't pay employee insurance through an employer, but you do pay income tax and an income-related Zvw contribution. Keep this in mind when you set money aside.
Is an accountant mandatory?
No. You may file yourself. Many freelancers still get help in more complex situations, such as a first year or several income sources.