ZZP tax optimization: investments, KIA and depreciation

Plan profit, investments, KIA, starter deduction, self-employed deduction, MKB profit exemption, Box 1 and Zvw by year.

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INTERACTIVE ZZP TAX MODEL

Example scenario: ZZP investment planning over 4 years

The calculator opens with rising ZZP profit: €26,000, €40,000, €60,000 and €70,000, investments in the first three years, KIA enabled, starter status for years 1–3 and tax-optimal depreciation.

Tax year 2026
Total profit4 years
€196,000

Profit before income tax and before the entered investments.

Total tax + Zvwindicative
€30,052

Calculated after depreciation, KIA, zelfstandigenaftrek, startersaftrek and MKB exemption.

Average effective tax rateperiod
15.3%

Average over the selected four-year scenario; cash investments reduce net cash in purchase years.

YearProfitInvestmentDepreciationTax + ZvwNet cash
Y1€26,000€5,000€0€1,032€19,968
Y2€40,000€6,000€550€3,795€30,205
Y3€60,000€6,000€15,250€5,899€48,101
Y4€70,000€0€1,200€19,325€50,675

Methodology and limitations

The calculator is intended for preliminary evaluation and scenario comparison. It does not model every possible individual circumstance, loss carry-forwards, special assets or exceptions for specific types of investments.

All calculations are approximate, are not tax advice and do not replace an individual consultation. To discuss the calculation and your situation, please send a request.

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