Filing Taxes as a Self-Employed Entrepreneur or BV: What You Need to Know
Learn about income tax, VAT, and corporate tax deadlines for 2026 in the Netherlands. A clear guide for freelancers (zzp'ers) and BV owners to stay compliant and maximize deductions.
Running your own business means you’re responsible for keeping your tax affairs in order. Whether you’re a self-employed freelancer (zzp'er) or managing a private limited company (BV), knowing which tax returns apply to you and when to file them is essential to avoid penalties and stay compliant.
This guide will walk you through the key types of tax returns in the Netherlands – from income tax and VAT to corporate tax – and highlight important deadlines, tax breaks, and tips to make the process stress-free.
Do I Need to File a Tax Return?
The short answer? Most likely, yes. If you are self-employed (zzp) or run a BV, filing taxes is part of running your business. The Dutch Tax Authorities (Belastingdienst) typically send you a letter in January or February, reminding you to file your return. Even if you didn’t receive this letter but suspect you owe taxes, you are still responsible for filing.
Why file even if you didn’t make a profit?
It ensures compliance with tax laws.
You might be eligible for refunds (like VAT or tax deductions).
It provides clarity about your financial situation.
If you’re self-employed, your key obligations are usually:
Income tax (for your personal income)
VAT return (for your business sales and purchases)
If you have a BV, you also need to file corporate income tax.
Understanding the Income Tax Return
Income tax (Inkomstenbelasting) applies to everyone earning income, including zzp’ers. The income tax return shows how much you earned and calculates how much tax you owe (or can reclaim).
The process involves declaring your:
Business income (profit or loss)
Expenses (think: office costs, travel, equipment)
Any tax deductions you qualify for
Tip: Keeping your records organised throughout the year makes this process easier and faster.
When Is the Deadline for Income Tax?
For 2025, the standard deadline for filing your income tax return is May 1, 2025.
Need more time? You can request an extension via the Belastingdienst, which moves your deadline to September 1, 2025.
Late filing warning: Filing after the deadline can result in fines, so don’t leave it to the last minute!
Need help? Book a call to outsource your income tax return.
What Is the VAT Return?
If you’re self-employed, you must charge VAT (btw) on your services or products. VAT works like this:
You charge VAT to your clients.
You pay VAT on business expenses.
The difference is what you declare and pay to the tax office or reclaim if you paid more than you charged.
Some sectors, like healthcare, education, or non-profits, are VAT-exempt. Always double-check whether exemptions apply to your business to avoid errors.
VAT Filing Deadlines: Quarterly or Annual?
How often you file VAT depends on your business size and tax office agreement:
Quarterly VAT Returns – Standard for most businesses. Deadlines:
Q1 (Jan-Mar): April 30, 2025
Q2 (Apr-Jun): July 31, 2025
Q3 (Jul-Sep): October 31, 2025
Q4 (Oct-Dec): January 31, 2026
Annual VAT Returns – Small businesses with lower turnover can file once a year (deadline: January 31, 2026).
Avoid penalties: Submit your VAT return on time and double-check your figures for accuracy.
Corporate Income Tax for BVs Explained
If you operate a BV, you must pay corporate income tax (vennootschapsbelasting) on your company’s profits. The 2026 rates are:
15% on profits up to €395,000
25.8% on profits exceeding €395,000
Your BV’s CIT return is due within 5 months of the financial year-end. For most businesses, this means May 31, 2025.
Need extra time? Request an extension before May 1, 2025.
Payroll Tax Basics
If you employ staff (or pay yourself as a BV director), you must withhold payroll tax (loonheffing) from salaries. This is a prepayment towards income tax, based on gross income.
Payroll tax is calculated monthly and must be declared to the Belastingdienst regularly.
Tax Deductions You Should Know
Make the most of tax breaks to lower your bill! As a self-employed entrepreneur, you may be eligible for:
Self-employed deduction (zelfstandigenaftrek)
Starter’s deduction (startersaftrek)
SME profit exemption (MKB-winstvrijstelling) – Deduct 14% of your profit tax-free.
Small Business Scheme (KOR) – For businesses earning less than €20,000 annually, you can opt out of VAT obligations.
Tip: Claiming deductions is easier with organised bookkeeping. If you’re unsure what applies to you, consider working with a professional.
How to Get Help with Tax Filing
Filing taxes can feel overwhelming, especially when juggling income tax, VAT, or corporate tax alongside running your business. That’s where we come in.
At GG Financial Consulting, we help freelancers and small businesses stay on top of their taxes with clear advice, accurate filings, and expert support. Whether you’re filing for the first time or need help optimising your returns, we’ve got you covered.
Ready to make tax season stress-free?
Let’s discuss your tax situation and find the best solutions for your business.