Freelance Rate Calculator - Dutch ZZP Hourly Rate (Uurtarief)

Work out the hourly rate you need to charge as a Dutch freelancer to reach your target net income, using 2026 tax rules. Free and browser-based, nothing is uploaded.

Admin, acquisition, learning. 30% is a realistic default.

Required hourly rate (excl. VAT)

€53

based on 1.316 billable hours per year

Required revenue (incl. buffer)€69,419
Buffer€6,311
Business costs€5,000
Gross profit€58,108
Estimated income tax (after deductions and credits)-€10,699
Zvw healthcare contribution (4.85%)-€2,410
Net annual income€45,000
Comparable gross salary in employment~€61,830

Based on 2026 figures. This is an indication, not tax or legal advice. Assumes you qualify for the zelfstandigenaftrek (1,225 hour criterion) and mkb-winstvrijstelling.

Setting a Sustainable ZZP Hourly Rate

Most starting freelancers in the Netherlands price too low because they divide a salary by 1,840 working hours. In reality only part of your time is billable: after five weeks of vacation and 30% non-billable time for admin, acquisition, and learning, a 40-hour week leaves roughly 1,316 billable hours per year. Every euro of target income, cost, and reserve has to be earned in those hours.

The calculator works backwards from your desired net income. It finds the gross profit where, after the 2026 zelfstandigenaftrek of EUR 1,200, the 12.7% mkb-winstvrijstelling, box 1 tax (35.75%, 37.56%, and 49.5% brackets), tax credits, and the 4.85% Zvw healthcare contribution, you keep exactly your target. It then adds business costs and your buffer percentage, and divides by billable hours to get the hourly rate excluding VAT (you charge 21% VAT on top, but that is never your money).

Unlike employees, freelancers get no employer pension, no paid sick leave, and no disability coverage. An AOV (arbeidsongeschiktheidsverzekering) easily costs EUR 100 to 300 per month and private pension reservations come on top; both are tax deductible, which the calculator takes into account. Note that the zelfstandigenaftrek is nearly gone: it drops from EUR 1,200 in 2026 to zero in 2027, so the fiscal advantage of self-employment keeps shrinking.

The comparable gross salary line shows what an employer would need to pay for the same net income, which is useful in rate negotiations: a EUR 75 hourly rate is not "EUR 138,000 per year" in salary terms once you subtract non-billable time, costs, and missing benefits. Ready to invoice? The Invoice Generator on ToolForte creates clean PDF invoices and the VAT Calculator handles the 21% BTW math, both free in your browser.

How the Freelance Rate Calculator Works

  1. 01Enter your desired net annual income and your yearly business costs.
  2. 02Set your non-billable percentage, vacation weeks, and hours per week to determine real billable hours.
  3. 03Optionally add monthly AOV and pension reservations, plus a buffer percentage for slow months.
  4. 04The calculator reverses the 2026 ZZP tax rules to find the required revenue and your hourly rate excluding VAT, with a full breakdown and a comparable employee salary.

From Net Income to Hourly Rate

The calculator solves for the gross profit where 2026 Dutch taxes leave exactly your target net: it applies the EUR 1,200 zelfstandigenaftrek, the 12.7% mkb-winstvrijstelling, the box 1 brackets (35.75%, 37.56%, 49.5%), simplified tax credits, and the 4.85% Zvw healthcare contribution. Costs and buffer are added on top, and the total is divided by your billable hours.

When to Use This Calculator

Use it before quoting your first client, when reviewing your rate for the new year, or when deciding whether a freelance offer beats a salaried position. It is also useful to see how adding an AOV or pension reservation changes the rate you need to charge.

Common Use Cases

Tips

  • Round your calculated rate up, not down; EUR 85 instead of EUR 82.50 rarely loses a client but adds thousands per year.
  • Budget an AOV even if you skip it now: from 100 to 300 euros per month is realistic and it is tax deductible.
  • Reserve your estimated tax and VAT in a separate account every month so the quarterly and yearly bills never surprise you.

Frequently Asked Questions

How many billable hours does a freelancer really have?→
Far fewer than 1,840. With 5 weeks vacation, a 40-hour week, and 30% non-billable time for admin, acquisition, and learning, you land around 1,316 billable hours per year. Many established freelancers bill only 1,000 to 1,200 hours.
Why is my required rate so much higher than my old salary suggests?→
Because you now pay for everything yourself: vacation, sick days, disability insurance, pension, equipment, and unbillable time. A EUR 45,000 net target typically requires roughly EUR 60,000 to 70,000 in revenue, which at 1,300 billable hours already means about EUR 50 per hour before any buffer.
Which 2026 tax benefits does the calculation include?→
The zelfstandigenaftrek of EUR 1,200 (2026, gone in 2027), the mkb-winstvrijstelling of 12.7%, the general and labour tax credits, and the 4.85% Zvw contribution capped at EUR 79,409 of income. The startersaftrek for new entrepreneurs is not included, so starters keep slightly more.
Should I charge VAT on top of this rate?→
Yes, normally 21% VAT (BTW) on top of the calculated rate. VAT is never your income: you collect it and pay it to the Belastingdienst per quarter. Under the KOR small business scheme (revenue below EUR 20,000) you can be VAT-exempt.
What does the comparable gross salary mean?→
It is the gross employee salary that would produce the same net yearly income under the 2026 payroll rules. It helps you compare a freelance rate with a job offer, though it ignores employer pension contributions and paid leave, which make employment worth more at the same net.

Related tools

12 suggested