Effective tax rate in the Netherlands

Compare employee, ZZP, ZZP starter and BV/DGA tax burden in the Netherlands, including Box 1, Zvw, entrepreneur deductions, VPB and Box 2.

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INTERACTIVE TAX MODEL

Example scenario: €100k as employee, ZZP and BV/DGA

The calculator opens with a €100,000 comparison base for employee salary, ZZP profit and BV profit before DGA salary. JavaScript turns this same default scenario into interactive sliders and charts.

Tax year 2026
Employee
37.3%
Tax: €37,289
Net cash: €62,711
ZZP / eenmanszaak
34.3%
Tax + Zvw: €34,335
Net cash: €65,665
ZZP starter
33.4%
Tax + Zvw: €33,418
Net cash: €66,582
BV + DGA
34.0%
Total tax: €34,025
Net salary + dividend: €65,975
Default assumptions: no 30% ruling, no investment deductions, DGA salary €58,000 and 100% dividend payout. The same amount is an economic comparison base, not the same legal income type.

Methodology and limitations

The calculation is an approximate model for preliminary scenario comparison. The actual result may differ due to individual circumstances, legislative changes or incomplete input data.

The calculations are not tax advice and do not replace an individual consultation. To discuss your situation, you can send a request.

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