Deadline: 1 May each year. File online via belastingdienst.nl with DigiD. Need more time? Request an extension before 1 May.
What Is the Annual Tax Return?
Every ZZP'er in the Netherlands must file an annual income tax return (aangifte inkomstenbelasting). You declare your total profit for the year, apply deductions, and either pay additional tax or receive a refund.
When to File
The tax year runs 1 January – 31 December. You can file from 1 March of the following year. The deadline is 1 May.
Key Deductions for ZZP'ers
Zelfstandigenaftrek
€7,283 deduction if you work 1,225+ ZZP hours per year
Startersaftrek
Extra €2,123 deduction in your first 3 years
MKB-winstvrijstelling
12.7% of remaining profit is tax-free
Business Costs
Laptop, phone, travel, workspace, software, training
FOR (Fiscale Oudedagsreserve)
Build up pension savings from pre-tax income
How to File — Step by Step
- 1Log in to belastingdienst.nl with DigiD
- 2Go to 'Mijn Belastingdienst' → 'Aangifte inkomstenbelasting'
- 3Enter your total income for the year (excl. BTW)
- 4Enter all business costs (keep all receipts)
- 5Apply deductions: zelfstandigenaftrek, startersaftrek, MKB
- 6Review your calculated tax — pay or receive refund within 6 weeks
Pro Tips
- Save all invoices and receipts throughout the year
- Use our Income Calculator to estimate taxes before filing
- Consider a provisionale aanslag to spread payments monthly
Quick Facts
- Deadline: 1 May each year
- File from: 1 March
- Work 1,225+ hours → zelfstandigenaftrek
- First 3 years → startersaftrek
- Late = fine + interest
Not Sure How Much You Owe?
Use our free income calculator to estimate your taxes before filing
Open Income Calculator →