Fisco

Your Dutch tax as a sole proprietor

How much tax do you pay as a sole proprietor (eenmanszaak), what should you put aside each month, and why? Enter your numbers for the year.

Tax year (belastingjaar) 2026

Everything you invoiced this year, without the VAT (btw) on your invoices.

What you spent on your business this year.

What counts as business costs?

Business costs are costs you make for your business, within reasonable limits. Everything else doesn't count.

  • Counts: for example renting a workspace, furnishing an office or workshop, maintenance, business insurance, public transport for work, and your registration with the KVK. source

  • Partly counts: costs that are both business and private, such as your phone, a car, or a building you use for both. Only the business part counts, and nothing if the private use is the main one. source

  • Doesn't count: personal costs, such as your health insurance, clothing, the hairdresser or a driving license. source

  • A workspace in your own home: usually not deductible, only in rare cases. The Belastingdienst has a tool to check your situation. source

  • Big purchases: something under €450 counts in full this year. More expensive things you use for several years, such as machines or a car, are spread over those years (afschrijven). Enter only this year's part. source 1, source 2

  • VAT: if you can reclaim the VAT on a cost, enter the cost without VAT. If you can't, enter it with VAT. source

That is about 24 hours a week, and it must be more time than you spend on other work. If you meet it, you get the self-employed deduction.

What this assumes
  • You live in the Netherlands and are below AOW age all year.
  • You have no fiscal partner.
  • Your only income is profit from one eenmanszaak.
  • You are not a starter. Starter deduction is not shown until its 2026 amount is settled.
Your estimate will appear here

Fill in the form and we will show the total, what to put aside each month, and every step behind it.

For example: with €55,000 revenue and €5,000 costs in 2026, meeting the hours criterion, you pay about €9,674 in tax and put aside €806 a month.