⚠️ This is not an official tax ruling.
Note: This report is not an official tax ruling from Belastingdienst. It serves as a helper summary to assist freelancers and small businesses in the Netherlands with submitting their tax declaration manually.
Period Covered
This report is based on the data you entered for the selected period. Please ensure the period is correct in your tax calculator:
- Example: 01-01-2025 to 31-12-2025 (Calendar Year)
- Or a quarterly period: Q1, Q2, Q3, Q4
What This Report Includes
- Gross Income – Total revenue based on hours × rate
- Total Expenses – Business costs (Vehicle, Office, Internet, etc.)
- Taxable Profit – Income minus expenses
- ZZP Deductions – Self-employment allowances (Zelfstandigenaftrek & Startersaftrek)
- MKB Vrijstelling – Small business exemption (12.7%)
- Final Taxable Income – Amount on which tax is calculated
- Income Tax – Based on Dutch rates (19% up to €200,000; 25.8% above)
- ZVW – Health insurance contribution (5.32%)
- BTW – VAT (if KOR is not applied)
- Total Estimated Tax
- Net Income – Final income after all deductions
- KvK Number, IBAN, Period – For declaration reference
All values are in EUR €, with two decimal places.
📊 Additional Notes
- ✅ KOR applied: BTW will be shown as €0.00
- ✅ ZZP deduction: Based on KvK + 1225 hours
- ✅ MKB exemption: Applied if ZZP conditions met
🚤 How to Use This Report
- ✉️ Share with your accountant or tax advisor
- 📀 Upload via Mijn Belastingdienst Zakelijk
- 📋 Use for Inkomstenbelasting and BTW-aangifte (if required)
⏰ Submission Deadlines
| Period | Suggested Deadline |
|---|
| Q1 (Jan–Mar) | April 30 |
| Q2 (Apr–Jun) | July 31 |
| Q3 (Jul–Sep) | October 31 |
| Q4 (Oct–Dec) | January 31 (next year) |
| Full Year | Before May 1 |
🔖 File Naming
We recommend naming your file:
Belasting_Aangifte_SmartWerk_2025.pdf
📆 Generated Information
- Date: Automatically shown in PDF
- Calculator Version: SmartWerk v2.0
❌ Disclaimer
This document is a supportive estimate, not a final tax decision. Always consult a professional before final submission.
SmartWerk — Empowering Self-Employed in the Netherlands