The Netherlands is one of the best countries in Europe for freelancing. The infrastructure is excellent, the market for English-speaking professionals is strong, and the tax system offers significant deductions for self-employed workers. But navigating Dutch freelancer taxes as an expat requires understanding a system that is quite different from most other countries.
This guide walks you through everything from registering your business to filing your tax returns as a ZZP'er (zelfstandige zonder personeel — self-employed without personnel).
Step 1: Register at the KVK (Chamber of Commerce)
Before you can legally freelance in the Netherlands, you must register your business at the KVK (Kamer van Koophandel). This is straightforward:
- Make an appointment at your local KVK office (kvk.nl)
- Bring your passport, BSN, proof of address, and a description of your business activities
- The registration costs approximately €75 (one-time fee)
- You will receive your KVK number immediately and your BTW (VAT) number within two weeks
You also need a valid residence permit that allows self-employment. Most common permits for expats (highly skilled migrant, EU citizenship, partner visa with work permission) allow freelancing, but verify this with the IND before starting.
Step 2: Understand Your BTW (VAT) Obligations
As a ZZP'er, you are generally required to charge BTW (Belasting Toegevoegde Waarde — Dutch VAT) on your invoices. The standard rate is 21%, with a reduced rate of 9% for certain goods and services (food, books, some creative services).
Quarterly BTW Returns
You must file BTW returns quarterly via the Belastingdienst website. The deadlines are:
- Q1 (Jan-Mar): file by April 30
- Q2 (Apr-Jun): file by July 31
- Q3 (Jul-Sep): file by October 31
- Q4 (Oct-Dec): file by January 31
You report the BTW you charged to clients and subtract the BTW you paid on business expenses. The difference is either paid to or refunded by the tax office.
Reverse Charge Mechanism
If your clients are businesses in other EU countries, the reverse charge mechanism typically applies — you do not charge BTW, and the client handles VAT in their country. You still report these transactions on your BTW return but with 0% BTW. Include the text "BTW verlegd" (VAT reverse charged) on your invoice.
Kleineondernemersregeling (KOR)
If your annual revenue is below €20,000, you can opt for the KOR (small business scheme), which exempts you from charging and filing BTW. This simplifies administration but means you also cannot deduct BTW on expenses. It is best for freelancers with low expenses and clients who cannot reclaim BTW themselves.
Step 3: Income Tax for ZZP'ers
Your freelance income is taxed under Box 1 (income from work) at progressive rates:
- Up to approximately €76,000: 36.97%
- Above approximately €76,000: 49.50%
However, several deductions can significantly reduce your taxable income.
Zelfstandigenaftrek (Self-Employment Deduction)
If you meet the urencriterium (hours criterion) of at least 1,225 hours per year working on your business, you qualify for the zelfstandigenaftrek. In 2026, this deduction is approximately €3,750 (it has been gradually decreasing and its tax benefit is limited to the lower bracket rate).
The 1,225 hours include all time spent on your business: client work, administration, marketing, networking, and professional development. Keep a time log — the Belastingdienst may ask for evidence.
Startersaftrek (Starter's Deduction)
In your first three years of freelancing (within the first five years), you can claim an additional €2,123 deduction on top of the zelfstandigenaftrek. This is only available three times and is a meaningful tax reduction during your startup years.
Other Deductions
- Business expenses: office supplies, software subscriptions, professional training, travel costs, equipment
- Home office deduction: if you have a dedicated workspace that meets specific requirements
- Health insurance premiums: your basic health insurance premiums are partially deductible
- Pension contributions: you can deduct contributions to approved pension products (lijfrente), which also builds your retirement savings
- MKB-winstvrijstelling: a 12.7% profit exemption that reduces your taxable profit after deductions
Invoicing Requirements
Dutch law requires specific information on every invoice:
- Your full name or business name
- Your address
- Your KVK number
- Your BTW number
- Sequential invoice number
- Invoice date
- Client's name and address
- Description of services
- Amount excluding BTW
- BTW rate and amount
- Total amount including BTW
- Payment terms
Tools like Moneybird, FreshBooks, and Wave are popular among Dutch freelancers for invoicing and bookkeeping. Moneybird is particularly popular because it integrates with Dutch BTW filing.
Business Banking
While not legally required, having a separate business bank account is strongly recommended. It simplifies your bookkeeping, looks professional on invoices, and makes tax filing much easier.
Popular options for freelancer bank accounts include:
- bunq Business: fully digital, English interface, from €9.99/month
- Knab: designed for ZZP'ers, includes bookkeeping tools, around €9.50/month
- ING Zakelijk: traditional option with good integration, from €7.50/month
- Revolut Business: good for international freelancers, free tier available
Compare these with our expat banking guide for personal accounts.
Pension Planning for Freelancers
Unlike employees, ZZP'ers are not automatically enrolled in a pension scheme. This is one of the biggest financial risks for freelancers — it is easy to neglect retirement planning when you are focused on building your business.
Options include:
- Lijfrente (annuity insurance): tax-deductible contributions that build retirement income. The annual limit depends on your "pension gap"
- Investing independently: build your own retirement fund through a brokerage account
- Voluntary AOW contributions: if you plan to stay in the Netherlands long-term, ensure your AOW accrual continues
Common Mistakes Expat Freelancers Make
- Not tracking hours: without meeting the 1,225-hour criterion, you lose the zelfstandigenaftrek and startersaftrek
- Missing BTW deadlines: late filing results in automatic fines
- Mixing personal and business finances: this creates bookkeeping nightmares at tax time
- Forgetting provisional tax payments: the Belastingdienst sends provisional assessments based on estimated income — if you do not update these, you may face a large bill or overpayment
- Ignoring pension: no employer is building a pension for you. Start contributing early
Getting Help
Many expat freelancers hire a bookkeeper or accountant, at least for their first year. A good English-speaking accountant costs €500-1,500 per year for a ZZP'er and can more than pay for themselves through optimized deductions and avoiding errors.
Popular platforms to find English-speaking accountants include Xpat.nl, Iamexpat.nl, and the various expat Facebook groups for your city.