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Income tax

How income tax works for the self-employed: boxes, brackets, tax credits, the provisional assessment and your annual return.

14 articles

Income tax

Allowances (toeslagen) and your fluctuating freelance income

How healthcare and housing allowances depend on your freelance profit. Estimate your toetsingsinkomen correctly to avoid surprise repayment demands.

26 June 2026 · 6 min read

Income tax

Belastingrente: the tax office interest (and how to avoid it)

Belastingrente is the interest charged on late or underpaid taxes. Learn when it starts, how much it costs, and how to avoid it with timely payments.

26 June 2026 · 7 min read

Income tax

Box 3: tax on your savings (and your business account)

Understand Box 3 wealth tax for freelancers. Learn the exempt threshold, the tax rate, why business money is Box 1 (not Box 3), and how to avoid the boxhopping trap.

26 June 2026 · 8 min read

Income tax

Disagree with your tax assessment? Filing a bezwaar

Your tax assessment doesn't match your records. Learn how to file a bezwaar objection within six weeks and challenge the Belastingdienst decision.

26 June 2026 · 7 min read

Income tax

How to change your provisional assessment mid-year

When your profit changes unexpectedly, adjust your provisional tax assessment to avoid a shock bill or interest-bearing refund. A step-by-step guide to filing the change.

26 June 2026 · 9 min read

Income tax

Tax averaging (middeling): the final chance to claim

Tax averaging lets you reduce income tax on strongly fluctuating years. The scheme is ending—2022-2023-2024 is the last block. Here's how to claim it and the deadline.

26 June 2026 · 7 min read

Income tax

Tax credits: how arbeidskorting cuts your bill

How Dutch tax credits (heffingskorting and arbeidskorting) reduce your income tax as a freelancer—and why a salaried job may already use them up.

26 June 2026 · 9 min read

Income tax

Calculating your profit: revenue minus deductible costs

How to calculate taxable profit for your self-employed income: what counts as deductible, timing rules, a worked example from invoices to bottom line.

5 June 2026 · 7 min read

Income tax

Making a loss? How to carry it back or forward

If your business made a loss in 2025, you can offset it against prior or future profits and recover tax. Here's how verliesverrekening works and how to claim it.

2 June 2026 · 5 min read

Income tax

What tax rate do freelancers pay? Box 1 brackets explained

How Dutch income-tax brackets work for the self-employed: progressive rates, the top bracket of 49.5%, and tax credits that lower your bill.

1 June 2026 · 5 min read

Income tax

Will you be audited? Tax-control risk for freelancers

How the Dutch tax office selects businesses for audit, the red flags that trigger scrutiny, how to audit-proof your records, and what happens if you're contacted.

28 May 2026 · 6 min read

Income tax

The provisional assessment: paying income tax in instalments

What a voorlopige aanslag is, why you pay monthly instalments, how to adjust it mid-year, and how it reconciles with your final income tax return.

25 May 2026 · 6 min read

Income tax

The 1 May income tax deadline (and how to get uitstel)

Master the 1 May income tax filing deadline: when the window opens, how to request an extension (uitstel), what happens if you're late, and tips to file early.

21 May 2026 · 5 min read

Income tax

Income tax for the self-employed: a step-by-step guide

How box 1 income tax works for Dutch freelancers: from profit calculation to deductions to the annual tax return. A complete beginner's guide.

20 May 2026 · 6 min read

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ZZP Belasting

Stop wrestling with spreadsheets

ZZP Belasting turns your invoices and expenses into a ready-to-file quarterly BTW return and a live income-tax forecast. Built for Dutch freelancers.