If you are employed and also do freelance gigs on the side, the Tax Authorities view this as two types of income. Therefore, you report both.
Your income from employment ‘Incomes from employment’ (Inkomsten uit loondienst). Your employer automatically deducts payroll tax and contributions. This means this part is already neatly settled via your payslip. You only need to check this in your tax return. It is usually pre-filled in Mijn Belastingdienst.
Your income from freelancing You enter these earnings yourself in your income tax return. Where you do this depends on how the Tax Authorities categorize you:
Option 1: You work more than 1,225 hours per year, more than approximately 24 hours per week. In this case, the Tax Authorities see you as an entrepreneur for income tax purposes. You enter your income under ‘Profit from business’ (Winst uit onderneming).
Option 2: You work less than 1,225 hours per year, less than approximately 24 hours per week. Do you work occasionally via YoungOnes? Then you fall under ‘Income from other work’ (Inkomsten uit overig werk). This applies to most freelancers on our platform. You simply fill in your earnings, minus your expenses (e.g., travel costs or items you needed for your gig).
How to file your income tax return
Log in to Mijn Belastingdienst.
Check if your salary details are correct (these are usually pre-filled).
Add your freelance income under the correct heading:
“Winst uit onderneming” → if you work more than 1,225 hours per year (approx. 24 hours per week).
“Inkomsten uit overige werkzaamheden” → if you freelance occasionally (less than 1,225 hours per year, or 24 per week).
Done.
The Tax Authorities will automatically calculate what you still need to pay or what you will receive back.
