As a freelancer, you are personally responsible for arranging your taxes. You will deal with two types of taxes: income tax and turnover tax (VAT). There is also a healthcare insurance act contribution.

Income Tax Once a year, you file your income tax return. This is the tax you pay on your profits. This concerns the previous year; therefore, before 1 May 2026, you report what you earned in 2025.

  • You complete your return via Mijn Belastingdienst.

  • The Tax Authorities look at your income, costs, and deductions to determine how much tax you pay (or receive back).

  • Tip: Set aside a portion of your income every month, so you don't panic when the Tax Authorities come knocking. Learn how income tax works.

Turnover Tax (VAT) Via YoungOnes, you work with a VAT ID. Because of this, you must file a VAT return every quarter. You complete this return via Mijn Belastingdienst. You report how much VAT you received or spent that quarter. It is then determined whether you receive a VAT refund or if you have to pay. Therefore, always ensure you set aside the VAT you receive. Learn how the VAT return works.

Do you find this difficult? Check if you are eligible for the KOR scheme. In short: the KOR scheme (Small Business Scheme) determines if you are eligible for a VAT exemption. In that case, you do not receive VAT and therefore do not have to calculate or remit it.

Healthcare Insurance Act Contribution As a freelancer, you must pay an income-related contribution for the Healthcare Insurance Act (ZVW). This is a social security contribution, and everyone in the Netherlands is obliged to pay it. This contribution consists of the amount you pay yourself to your health insurer and a contribution of 5.26% of your income, up to a maximum of €66,956 in taxable profit. Read more about this law.

So, as a freelancer:

  • As a freelancer, you pay income tax on your profit.

  • On top of that, the Tax Authorities calculate the Zvw contribution.

  • It is therefore not included in your income tax rate; it is an additional charge.

  • In addition, there is turnover tax (VAT). If you use the Small Business Scheme (KOR), you do not have to remit VAT. Without the KOR, you charge VAT on your turnover and remit it to the Tax Authorities.

  • You receive one assessment from the Tax Authorities stating both the income tax and the Zvw contribution. VAT is handled separately via your VAT return (unless you use the KOR).