ZZP basics: self-employment in the Netherlands
ZZP (zelfstandige zonder personeel) is the status of a self-employed person without employees. It allows you to invoice clients as a freelancer, but creates additional tax obligations.
What to prepare
- BSN and passport
- Business address (typically home address for solo)
- Activity description + SBI code (Standard Business Classification)
- €80 for KvK registration fee
- Separate bank account for ZZP
- A bookkeeping plan — e.g. Dopomoga ZZP (invoices, expenses, BTW)
ZZP (zelfstandige zonder personeel) is the most common status for freelancers and self-employed in the Netherlands. Without employees, with your own KvK number.
Who can become ZZP
- Any Dutch resident with BSN
- Ukrainians with TPD status — CAN register as ZZP (TPD allows work without TWV)
- Holders of other permits — verify your permit allows self-employment
Registration steps
- Book an appointment at KvK (Kamer van Koophandel) via kvk.nl
- Prepare activity description + SBI code (Standard Business Classification — search at kvk.nl)
- At the appointment: present passport + BSN, complete the form
- Pay €80 registration fee
- Receive KvK number and official extract
- Belastingdienst automatically assigns VAT number (BTW-id)
Tax obligations
BTW (VAT)
- Standard rate: 21%; reduced: 9% (food, culture, certain services); 0% export
- File quarterly returns (digitaal via Mijn Belastingdienst)
- Deadline — end of month after quarter (Q1 → April 30; Q2 → July 31; etc.)
KOR — small entrepreneur exemption
If your annual turnover < €20,000, you can opt for KOR:
- DO NOT charge BTW to clients
- DO NOT reclaim BTW on your expenses
- DO NOT file quarterly BTW returns
KOR is suitable for small freelancers. If approaching €20,000, switch to standard mode.
Inkomstenbelasting (income tax)
As ZZP, you file an annual return (aangifte) by May 1 of the following year. Profit is taxed at standard IB rates (2026: 35.75% up to €38,883; 37.56% €38,883–€78,426; 49.5% above).
ZZP benefits (2026):
- Zelfstandigenaftrek — €1,200 (2026; decreasing annually toward ~2027)
- Startersaftrek — additional €2,123 for first 3 years as ZZP
- MKB-winstvrijstelling — 12.7% exemption from profit after the ondernemersaftrek (2026)
- Investeringsaftrek — for equipment purchases over €450
Social insurance
ZZP have no mandatory social insurance (unlike employees). You must:
- Self-organise pension (via bank / insurer)
- Optional — private disability insurance (arbeidsongeschiktheidsverzekering, AOV)
- Basic health insurance — mandatory as for all residents
What next
- Open a separate bank account for ZZP — not a law, but critical for bookkeeping
- Keep your books — right in Dopomoga ZZP: invoices, expenses and the BTW draft in one place (try it without signing up)
- Issue invoices — format: KvK number, BTW-id, date, service description, amount, BTW as separate line
- Keep receipts and documents for 7 years (Belastingdienst requirement)
If you have TPD status
TPD allows ZZP self-employment without additional TWV. You have all the same rights and obligations as other ZZP. Verify at ind.nl whether your specific activity needs a special permit (medicine, law, etc.).
Sources
Common mistakes
- Failing to pay VAT — If your annual turnover is ≥ €20,000 in 2026, BTW is mandatory. Failing to file quarterly returns → penalties.
- Mixing personal and business expenses — Keep a separate account for ZZP activity. If mixed — Belastingdienst may disallow expenses.
- Delaying aangifte inkomstenbelasting — As ZZP, file by May 1. Without timely filing → penalties.