Freelancing in the Netherlands as a ZZP'er: the €20,000 KOR and the shrinking self-employment deduction

Setting up as a ZZP'er (a self-employed person with no staff) is the standard way to freelance in the Netherlands. You register once with the KVK — the Chamber of Commerce — which passes your details to the Belastingdienst, and you receive a BTW-id (VAT number) for your invoices. Then two rules shape your tax life.

The KOR: skip VAT under €20,000

The kleineondernemersregeling (KOR) is an opt-in small-business VAT scheme.

Opt in and stay under €20,000 turnover a year, and you charge no BTW, file no VAT returns, and cannot reclaim input VAT on your costs and investments. Since 2025 the old three-year lock-in has been abolished, so you can leave the scheme whenever it makes sense (apply at least four weeks before the period starts). There's also a newer EU-KOR letting you seek an exemption in other EU countries, subject to a €100,000 EU-wide turnover ceiling.

The disappearing self-employment deduction

The zelfstandigenaftrek — the self-employment deduction that long made ZZP status attractive — is being phased down each year.

To claim it you must meet the urencriterium: at least 1,225 hours a year on your business, counting admin, acquisition, travel and training — not just billable hours. A starter's deduction is available in your early years. Because the deduction keeps shrinking, keeping an hours log and planning around the lower figure matters more each year.

Filing, briefly

Unless you're on the KOR, you file BTW returns quarterly, and report business profit on your annual income-tax return. Keeping turnover, hours, and VAT current through the year makes both painless.

General information about freelancing in the Netherlands, current as of the review date above, and not tax advice. Thresholds and deductions change yearly — confirm current figures with the Belastingdienst, KVK, or a qualified adviser.