Income Tax for Freelancers (ZZP) in the Netherlands – 2024 Guide
Filing your income tax return as a freelancer (ZZP) in the Netherlands can be complicated. With strict deadlines, changing tax rules, and various deductions, it’s easy to overpay or make mistakes that could lead to penalties.
The good news? You don’t have to do it alone.
At GG Financial Consulting, we help freelancers file their taxes accurately, claim all deductions, and avoid unnecessary stress.
Who Needs to File an Income Tax Return?
As a freelancer, your business income is taxed as personal income, meaning you must file an income tax return (inkomstenbelasting) each year. You are required to file if:
You received an invitation from the Belastingdienst (Dutch Tax Office)
You owe additional tax because not enough tax was withheld
You want to claim deductions or refunds
Not sure if you need to file? We can check for you.
Income Tax Rates for Freelancers in 2024
Freelance income in the Netherlands is taxed under a progressive system, meaning the more you earn, the higher your tax rate.
For 2024, the tax rates are:
Income up to €75,518 is taxed at 36.97%
Income above €75,518 is taxed at 49.50%
Many freelancers pay more tax than necessary simply because they don’t claim all available deductions. That’s where we come in. We ensure you’re only paying what you truly owe.
How to Lower Your Tax Bill as a Freelancer
The Dutch tax system offers various deductions to reduce your taxable income. Here are some of the key ones:
Self-Employment Deduction (Zelfstandigenaftrek): If you worked at least 1,225 hours on your business in 2024, you can deduct €3,750 from your taxable income.
Small Business Profit Exemption (MKB-winstvrijstelling): Freelancers can deduct 14% of their profits before tax. This applies automatically, even if you don’t meet the 1,225-hour rule.
Startup Deduction (Startersaftrek): New freelancers can claim an extra €2,123 deduction for up to three years, provided they meet the 1,225-hour rule.
Business Expenses
Freelancers can deduct business-related expenses, such as:
Laptop, software, and office supplies
Office rent or home office costs
Phone and internet bills
Travel expenses for business meetings
Professional training or courses
Not sure which expenses qualify? We’ll make sure you claim everything you’re entitled to.
Important Deadlines
The tax system opens on March 1, 2025
If you file before April 1, 2025, the Belastingdienst will process your return before July 1, 2025
The final filing deadline is May 1, 2025
You can request an extension until September 1, 2025, but late filings may incur interest charges.
How to File Online
Most freelancers file their tax return online via Mijn Belastingdienst using their DigiD. The process includes:
Logging into the Belastingdienst portal
Entering your business income and any other income
Declaring deductible expenses
Submitting your return before May 1, 2025
If you are unsure about deductions or tax calculations, hiring a tax professional can help optimize your tax return.
Let’s Get Your Taxes Sorted
Filing your income tax return doesn’t have to be stressful. We make it simple.
📌 Pricing starts at €150
📌 Limited spots available – first come, first served
Want a hassle-free tax season? Get in touch, and let’s get it done.