Box 1 — 2026 rates
Your revenue is not your income.
ZZP Netto Calculator takes your gross revenue all the way down to what actually lands in your personal account — using the official Belastingdienst brackets, deductions and tax credits for 2025 and 2026.
Start from what you invoice
Enter your expected annual revenue and business expenses, excluding VAT. That's all you need to begin. Everything you type stays on your own device.
Every deduction you're entitled to
Zelfstandigenaftrek
€ 2,470 in 2025, phased down to € 1,200 in 2026. Only if you meet the 1,225-hour criterion.
Startersaftrek
€ 2,123 on top, for up to three of your first five years in business.
MKB profit exemption
12.7% of your profit after the entrepreneur deductions, in both tax years.
Tax credits
General tax credit and labour tax credit from the Belastingdienst tables, including the phase-out.
Income tax and Zvw, itemised
You see each line separately: income tax per bracket and the income-related healthcare contribution (Zvw), 4.85% in 2026 up to a contribution base of € 79,409. No black box — every figure can be traced back.
Then: what should you charge per hour?
Run the sum backwards. Enter the net monthly income you want and the app solves for the hourly rate that gets you there — allowing for holiday weeks, pension and disability insurance. Plus a VAT reserving guide and a tracker for the 1,225-hour criterion.
An indication, not tax advice
The app uses the published rates and assumes profit from a business taxed in box 1. Individual situations differ. Consult your accountant or the Belastingdienst if in doubt.