During the annual income tax filing period (March 1 to May 1), you report your income over the previous year. As a freelancer, you need to calculate your income yourself. The amount you owe can add up quickly, so keep your records organized and set aside money each month.
Here’s a quick breakdown of what you need to report:
Calculate your income
Add up everything you earned as a freelancer. Download all your invoices and total the amounts. Don’t forget any income you earned as a freelancer outside the platform. Do not include income from employment, those are reported separately.
Add up your business expenses
Include costs related to your work, like fees for DirectPay. Download invoices and total them.
Calculate your profit Income − expenses = profit
Subtract your expenses from your income. This is the amount you’ll report on your tax return.Possible deductions
Sometimes you can deduct extra items, like the self-employment deduction. Check the Belastingdienst website for details.
How to declare it
Whether you report your income as winst uit onderneming (profit from business) of resultaat uit overige werkzaamheden (income from other activities) depends on whether the tax authorities consider you a freelancer. Factors include the number of clients you have and how many hours you work. Read more on the Belastingdienst website.
Zvw Contribution
On top of your health insurance premium, you also pay an income-based Zvw contribution in the Netherlands. If you’re employed, your employer deducts it automatically, but as a freelancer, you pay it yourself. The tax authorities calculate the amount for you. For 2025, the contribution is 5.26%.
If it still feels confusing, don’t worry, you’re definitely not alone. And if needed, you can always hire an accountant to guide you through it.