Dutch tax & accounting updates 2026: what businesses need to know

Changes for ZZP’ers (Freelancers)

Self-Employed Deduction Reduced

The zelfstandigenaftrek (self-employed deduction) will drop from €2,470 to €1,200.

That means less of your income can be deducted — and a higher overall tax bill for many freelancers.

Adjusted Income Tax Brackets

The income tax brackets in Box 1 have been slightly adjusted:

• The first bracket rate decreases slightly

• The second bracket rate increases

  Impact varies per income level, but overall you’ll likely see a small increase in your effective tax rate.

Higher Tax Credits

The general tax credit and labour tax credit both increase slightly.

While this softens the blow, it doesn’t fully compensate for the reduced self-employed deduction.

Wealth Tax (Box 3) Adjustments

• Tax-free threshold increases modestly.

• Fictional return percentages remain stable.

Result: slightly less Box 3 tax for those with savings or investments.

Cash Payments Limited

From 2026 onward, businesses can no longer accept cash payments above €3,000 — a measure to combat money laundering.

Hours Requirement Still Applies

The 1,225-hour rule remains essential to qualify for deductions.

Keep your time tracking automated and well-documented.