Self-employment

If you are self-employed, you work for yourself. You have your own business and you do not get wages from a boss. Self-employment If you work as a self-employed person or freelancer, you work for yourself. You do not have a boss and you work for one or more clients. You are registered with the Chamber of Commerce (KVK) . You carry out temporary assignments and you send the client a bill for your work. Your client does not deduct tax from your wages. You have to handle many things yourself If you are self-employed or a freelancer, you have to keep records, pay taxes and take out insurance. This means you have to keeping accounts, file VAT returns and complete an income tax return. You also have to make your own arrangements when it comes to your pension and disability insurance. You decide what your hourly wage is and when you work.

This page tells you more about the taxes you pay in the Netherlands if you are self-employed. What does self-employed mean? Someone who is self-employed works for themselves and does not have any staff. You have your own business and you work for different clients. A self-employed person is called a ‘zelfstandige zonder personeel’, or ‘zzp’er’, in Dutch. Paying tax if you are self-employed If you are self-employed in the Netherlands, you have to pay taxes . You file a tax return with Belastingdienst every year. You pay tax on: - your income (income tax), - your revenue ( VAT ), and - your profit. In some cases you also pay municipal or environmental taxes. There are also tax breaks, such as: - the self-employed person’s tax deduction, and - tax relief for new businesses. These reduce the amount of tax you have to pay.