How to Register as a Freelancer (ZZP) in the Netherlands 2026

In short: registering with the Chamber of Commerce (KVK) costs €85.15 (one-time, 2026). You prepare the registration online with DigiD and then complete it at an appointment at a KVK office. If the details are correct, you get your KVK number straight away. If the Belastingdienst decides you are an entrepreneur for VAT, you receive your VAT (btw) number usually within two weeks of registering with KVK. After registering you still have to sort out taxes, insurance and invoicing, and check whether your residence permit allows you to work as a self-employed person.

This guide covers those steps in order.

💡 Looking for a complete banking comparison? Read Best banking for expats in the Netherlands 2026 — covers ABN, ING, Bunq, Wise, Revolut & 5 others by expat use case.

What Is a ZZP’er?

ZZP stands for zelfstandige zonder personeel, which means self-employed without employees. It is the Dutch term for a sole-trader freelancer: someone who runs their own business, invoices clients directly, and works without taking on staff.

According to Statistics Netherlands (CBS), about 1.12 million people worked as zzp’ers in the third quarter of 2026. That is around 11% of the 9.83 million people in work (CBS, table 85264NED, people aged 15 to 75).

As a ZZP’er you are both the business owner and the worker. You set your own rates and choose your clients. You are also responsible for finding work, paying taxes and arranging your own insurance. There is no employer to handle payroll tax, build up your pension or pay you when you are sick.

Can You Freelance as an Expat? Visa Requirements

Before you register with KVK, check that you are allowed to run a business in the Netherlands. This depends on your nationality and your residence permit.

EU and EEA Citizens

You can register as a ZZP without a separate permit from the IND (Immigration and Naturalisation Service).

Non-EU Citizens with a Residence Permit

The back of your residence document states whether you are allowed to work and whether you need a work permit (TWV), according to the IND. That employment status determines whether you can also work as a self-employed person.

Highly Skilled Migrant (HSM) permit: this permit is for work for an employer that the IND has recognised as a sponsor; only that employer can apply for it. According to the IND, the back of the HSM residence document states that you may work as a highly skilled migrant and as a self-employed person, so you are also allowed to work self-employed next to that job. Check the employment status on your own residence document. If in doubt, ask the IND or an immigration lawyer before you register.

Partner permit and other permits: here too, the employment status on the back of your residence document is decisive.

Self-employed residence permit (verblijfsvergunning zelfstandige): this is the route for non-EU nationals who want to run their own business in the Netherlands. The IND assesses whether your business serves an essential Dutch interest using a points system. That system has three parts: personal experience, a business plan (with a balance sheet and a turnover and liquidity forecast for at least three years), and the added value of your activities for the Dutch economy (IND application form 7524).

Americans: The Dutch-American Friendship Treaty (DAFT)

US citizens can apply for a self-employed residence permit under the Dutch-American Friendship Treaty, and Japanese citizens under a similar treaty. Under the IND rules (Vreemdelingencirculaire B5/3), you must have invested, or be in the process of investing, substantial capital in your business. For an eenmanszaak the IND assesses the amount per case, with a minimum of €4,500. For a BV it is at least 25% of the paid-up capital, also with a minimum of €4,500. Borrowed capital does not count. The IND withdraws the permit if the capital falls below the minimum. The points test on the essential Dutch interest is not part of this route. Your financial documents must be checked by an independent external expert, such as an accountant, bookkeeper or financial adviser (IND form 7524). See our DAFT visa guide for more detail.

30% Ruling Holders

The 30% ruling (Expat Scheme) is linked to paid employment: according to the Belastingdienst, you can only apply for it if you are employed by your employer. Profit from your own eenmanszaak does not fall under it. If you have the ruling through your job and want to start freelancing as well, talk to a tax adviser who specialises in expat taxation first.

Read the full breakdown in the 30% ruling guide and the 30% ruling calculator guide.

Freelancer or Disguised Employee?

KVK warns about false self-employment (schijnzelfstandigheid). That is when you take on an assignment as an entrepreneur but in practice work as an employee, for example if you have only one client and do not plan to work for others. The Employment Relationships Deregulation Act (Wet DBA) is about making the working relationship with your client clear.

Step-by-Step: KvK Registration

Step 1: Choose Your Business Structure

Eenmanszaak (sole proprietorship): according to KVK, this is the most common legal structure. You are the sole owner of the business, you often qualify for tax benefits for entrepreneurs, and you are personally liable if the business runs up debts.

BV (besloten vennootschap / private limited company): a separate legal entity that is set up through a notary, who also registers the BV with KVK.

We cover this decision in more depth in the eenmanszaak vs BV section below.

Step 2: Fill In the Online Registration Form

Only the owner can register an eenmanszaak, and you need a DigiD to do so. You fill in the digital registration form at kvk.nl. The online registration process is in Dutch. KVK’s Form 1 shows in English and Dutch which information is needed, and the KVK Advice Team can help on 088 585 22 22.

KVK advises registering 1 week before or after you start doing business. You can also come in up to 3 months before your start date; KVK then makes the registration final a week before you start.

Step 3: Book an Appointment at a KVK Office

In most cases you then make an appointment at a KVK office of your choice; in some cases registration is completed digitally. You book online with DigiD, up to 8 weeks in advance. KVK has offices in Alkmaar, Amsterdam, Arnhem, Breda, The Hague, Eindhoven, Enschede, Groningen, Leeuwarden, Middelburg, Roermond, Rotterdam, Utrecht and Zwolle.

Step 4: Prepare Your Documents

• Valid proof of identity
• Any other documents listed in KVK’s confirmation email. KVK gives the lease for business premises as an example, and franchisees bring their franchise contract
• BSN (burgerservicenummer): you need it to apply for a DigiD. See our BSN guide if you do not have one yet
• Business address: the visiting address (bezoekadres) of your business is public in the Business Register. As the owner of an eenmanszaak, you can choose to shield it. You then need a postal address in the register that is public and differs from your home address and your business address
• A description of your business activities: KVK does not require a business plan or diplomas for registration

Step 5: Attend the Appointment

At the appointment KVK checks your proof of identity and goes through the details you entered. Together you choose the SBI code that fits your activities, and KVK checks whether your business name is still available. You can check the name beforehand with the Naamchecker from KVK and the trademark office BOIP.

Step 6: Receive Your KVK Number

If all details are correct, KVK registers your business and you receive your KVK number straight away. If you start later, you receive it by post in the week you start. You can order a certified extract from the Business Register directly after registering; some banks ask for one.

You pay the one-time registration fee of €85.15 (2026) afterwards: KVK sends a payment request by email.

Step 7: VAT Number by Post

KVK passes your registration on to the Belastingdienst. If the Belastingdienst decides you are an entrepreneur for VAT, you receive a letter with your VAT identification number (btw-id) usually within two weeks of registering with KVK. You can also find it in Mijn Belastingdienst Zakelijk. A Dutch VAT number starts with NL, followed by 9 digits, the letter B and 2 more digits, for example NL123456789B01.

You also receive a separate VAT tax number (omzetbelastingnummer), which you use with the Belastingdienst. Your BSN is part of that number, so do not give it to clients. The btw-id goes on your invoices and your website.

Eenmanszaak vs BV: Making the Right Choice

Eenmanszaak

• No notary required
• Registration fee: €85.15 (2026)
• Your business profit is part of your personal income tax return (box 1)
• If you meet the conditions, you can use the zelfstandigenaftrek, startersaftrek and mkb-winstvrijstelling (more on these below)
• Personal liability: if your business runs up debts, you are personally at risk

BV (Private Limited Company)

A BV is set up through a notary and is a separate legal entity. The figures for 2026:

• Corporate income tax (vennootschapsbelasting): 19% on taxable profit up to €200,000 and 25.8% above that (Belastingdienst).
• Salary as director-major shareholder: you must normally pay yourself a “customary salary” (gebruikelijk loon) of at least €58,000 in 2026; in 2025 it was €56,000 (Belastingdienst). Lower amounts apply in specific cases, such as when the salary for the most comparable job is lower.
• Dividend: if the BV pays out dividend, it must usually withhold 15% dividend tax (Belastingdienst).

Whether a BV pays off depends on your profit, your risks and your plans. Have an accountant or tax adviser calculate your situation before you set one up.

Tax Obligations as a ZZP Freelancer

Income Tax (Inkomstenbelasting)

Your profit (revenue minus business expenses) is taxed in box 1. The 2026 rates if you have not reached state pension age (Belastingdienst):

• Up to €38,883: 35.75%
• €38,883 to €78,426: 37.56%
• Above €78,426: 49.50%

Tax credits, such as the general tax credit and the labour tax credit, then reduce the tax you pay.

Key Deductions

Zelfstandigenaftrek (self-employed deduction): €1,200 in 2026, if you meet the hours criterion and had not reached state pension age at the start of the year. In 2025 it was €2,470, and in 2027 it drops further to €900 (Belastingdienst, Ondernemersplein). In 2026 the tax benefit is calculated at a maximum rate of 37.56%.

Hours criterion (urencriterium): you spend at least 1,225 hours a year on your business. You must also spend more time on your business than on other work, such as a job. That second condition does not apply if you were not an entrepreneur in 1 of the 5 previous years. If you start during the year, you still need 1,225 hours; you cannot scale the hours down (Belastingdienst).

Startersaftrek: the zelfstandigenaftrek is increased by €2,123 in 2026 if you were not an entrepreneur in 1 or more of the 5 previous calendar years and applied the zelfstandigenaftrek no more than twice in that period (Belastingdienst). In your first year that comes to €3,323 (€1,200 + €2,123). For 2027 the cabinet has proposed lowering the startersaftrek to €10 and abolishing it from 1 January 2028 (Belastingplan 2027, not yet adopted).

MKB-winstvrijstelling (SME profit exemption): in 2026, 12.7% of your profit after the above deductions is exempt. Here too, the tax benefit is calculated at a maximum rate of 37.56% (Belastingdienst).

Business expenses: costs you make for your business reduce your profit. Keep receipts and invoices for everything.

A Worked Example

Say you make €60,000 profit in your first year as a ZZP and you qualify for the startersaftrek (2026 amounts):

Your final box 1 bill depends on your total income and tax credits, and on the 37.56% limit on the benefit of these deductions. Keep collected VAT separate from your income-tax reserve, and get a tailored estimate when the amounts are material.

BTW (VAT)

KVK passes your registration on to the Belastingdienst, which decides whether you are an entrepreneur for VAT. The standard VAT rate is 21% and the reduced rate is 9%; some activities are exempt from VAT. You charge VAT on your invoices to Dutch clients, and in your VAT return you pay the VAT you charged minus the VAT you can deduct on your business purchases.

VAT returns: most entrepreneurs file per quarter; the Belastingdienst tells you your filing period by letter. For quarterly filers, the 2026 deadlines are 30 April, 31 July and 31 October 2026 and 31 January 2027. You must also file if you charged no VAT in a period (a nil return). If your return arrives more than 7 calendar days after the deadline, or not at all, the fine is €82 (Belastingdienst).

KOR (kleineondernemersregeling): if your turnover is no more than €20,000 per calendar year, both in the year you sign up and in the year before, you can opt into the small business scheme. You then do not charge VAT, you cannot reclaim VAT and you no longer file VAT returns, except in a few cases. If your turnover goes above €20,000, you must deregister straight away. You can only sign up once you have your VAT number, via Mijn Belastingdienst Zakelijk (KVK, Belastingdienst).

Clients abroad: for most services to a business client in another EU country, the service is taxed in the client’s country. You invoice without VAT, write “btw verlegd” (VAT reverse-charged) and the client’s VAT number on the invoice, and report the service in your VAT return and your ICP declaration. For services to a business client outside the EU, you do not report the service in your VAT return if it is taxed in that country (Belastingdienst). The Belastingdienst has a tool that shows where your service is taxed.

For a full breakdown of Dutch taxes as an expat, see the Dutch tax return guide.

Insurance as a Freelancer: What You Actually Need

As a freelancer you have no employer who pays you when you are sick or contributes to your pension. You arrange that yourself.

Health Insurance (Mandatory)

Every resident in the Netherlands must have basic health insurance (zorgverzekering), and as a freelancer you arrange it yourself. According to Rijksoverheid, the average basic premium in 2026 is €157 a month. You pay the compulsory eigen risico (own risk) of €385 per year for most care before the insurer pays. As an entrepreneur, you also pay the income-related Zvw contribution through a separate assessment (aanslag Zvw): 4.85% in 2026, on income up to €79,409 (Belastingdienst).

If your income is low, you may be entitled to healthcare allowance (zorgtoeslag) from the Belastingdienst.

See the Dutch health insurance guide for a full comparison of insurers.

Professional Liability Insurance (Beroepsaansprakelijkheid)

If a mistake in your work could cause a client financial loss, professional liability insurance covers claims for that loss. Some clients ask for it in their contracts.

General Liability Insurance (Aansprakelijkheidsverzekering Bedrijf / AVB)

Covers damage to client property and third-party claims arising from your business activities.

Disability Insurance (Arbeidsongeschiktheidsverzekering / AOV)

An AOV pays out if you become ill or disabled for a long time and cannot work. It is not yet compulsory for entrepreneurs. A bill from 2026 proposes a compulsory basic insurance for the self-employed (BAZ), but KVK says it is not expected before 2030 and the rules are not final. Under that proposal, the benefit would only start after two years of illness. If you take out your own AOV, you can choose a shorter waiting period, at a higher premium (KVK).

Whether you can deduct the premium depends on the policy. Premiums for an AOV with periodic payments are deductible in your income tax return as an “expense for other income provisions”, not as a business expense; the payments are then taxed. For a lump-sum payout, the premiums are not deductible (Belastingdienst).

Broodfonds: a Broodfonds is a group of 20 to 50 entrepreneurs who support each other with monthly gifts when one of them is ill for a long time. You can receive gifts for at most two years in a row, and the first month is at your own risk. Depending on the level you choose, you pay in €37.50 to €125 a month, plus €12.50 membership fee and a one-time €225 joining fee. That gives a monthly gift of €750 to €2,500 when you are ill. To join, you must be fit for work and make an average net profit of at least €750 a month (broodfonds.nl). Because the gifts stop after two years, a Broodfonds does not replace long-term disability cover.

Banking and Invoicing

Do You Need a Separate Business Account?

A separate business account keeps business and private transactions apart, which makes your bookkeeping and tax return easier.

Banks such as ABN AMRO, ING, Rabobank and bunq offer business accounts. Fees differ per bank and package: bunq, for example, has a free business plan and paid plans of €7.99, €13.99 or €23.99 a month (bunq, 31 October 2026). Check the bank’s own price list before you open an account.

Wise for International Payments

If you invoice clients in other currencies, Wise Business is one option. According to Wise, you can hold money in multiple currencies for free and get account details to receive money in 22 currencies for a one-time fee of €60. Conversion fees start at 0.2% depending on the currency, and Wise says it does not mark up the mid-market rate (Wise, 31 October 2026).

Open a Wise Business account — and see the full Wise review for expats if you want a detailed comparison before deciding.

What Every Invoice Must Include

According to the Belastingdienst, an invoice must include:

• Your full name and that of your client (the legal name, or a trade name registered with KVK)
• Your full address and that of your client
• Your VAT identification number
• Your KVK number
• The invoice date
• An invoice number (consecutive numbers, in one or more series; each number used only once)
• A description of the services and their scope (or the goods and quantity)
• The date of supply, or of an advance payment
• The amount excluding VAT
• The VAT rate that applies
• The VAT amount

When the VAT is reverse-charged, you also state “btw verlegd” and the client’s VAT number. If the invoice amount is €100 or less including VAT, fewer details are required. If you use the KOR, your invoice states that an exemption applies.

Accounting software helps you create invoices with consecutive numbers. Moneybird, e-Boekhouden.nl and SnelStart are Dutch bookkeeping packages with invoicing. Moneybird, for example, prepares the VAT return from your bookkeeping (Moneybird).

Finding Clients as a Freelancer in the Netherlands

Your Network First

Start with people who already know your work: former colleagues, managers and clients. Update your LinkedIn profile, mention that you are available for freelance work, and consider adding a Dutch description.

For job search strategies, see the best job boards for expats in the Netherlands.

Freelance Platforms

• Malt, which has a site for the Netherlands (malt.com/en-nl)
• Freelancer.nl, where clients post assignments for freelancers
• Jellow, a Dutch platform for finding and contracting freelancers

Direct Outreach

Make a list of companies in your sector in the Netherlands and contact the manager responsible for the work you offer. Explain briefly which problem you solve.

Expat Professional Communities

Expat and professional networks, such as IAmExpat, InterNations and Meetup groups, are another way to meet potential clients and collaborators.

Common Mistakes

Not setting aside tax. Your invoices show amounts before income tax, and the VAT you charge belongs to the Belastingdienst. Set money aside for both from the first invoice, for example in a separate savings account.

Skipping VAT returns. You must also file a VAT return for a period in which you charged no VAT. If your return arrives more than 7 days after the deadline, the fine is €82 (Belastingdienst).

Not keeping an hours log. The zelfstandigenaftrek and startersaftrek require at least 1,225 hours a year in your business. If you also have a job, you must spend more time on your business than on that job, unless you were not an entrepreneur in 1 of the 5 previous years. Keep a time log from day one.

No plan for illness. No employer pays you when you are sick, and a compulsory AOV is not expected before 2030 (KVK). Decide early how you will cover a period without income: an AOV, a Broodfonds, savings or a combination.

Invoice numbers out of sequence. Invoices need consecutive numbers, and each number may be used only once (Belastingdienst). Accounting software takes care of this.

Setting rates based on employee salary. Your rate must also cover income tax and the Zvw contribution, health insurance (on average €157 a month in 2026), any AOV or Broodfonds, pension savings, business costs, and hours you cannot invoice, such as admin, holidays and illness.

FAQ

How much does it cost to register as a ZZP in the Netherlands?

The one-time KVK registration fee is €85.15 in 2026. KVK sends the payment request by email after your appointment. The VAT number comes from the Belastingdienst. On top of the fee come whatever you choose to spend on a business account and accounting software.

Do I need to speak Dutch to register?

Not necessarily, but the online registration form is in Dutch. KVK’s Form 1 shows the required information in English and Dutch, and the KVK Advice Team can help on 088 585 22 22. You need a DigiD.

Can Americans freelance in the Netherlands?

Yes, through the Dutch-American Friendship Treaty (DAFT). Under the IND rules, you invest substantial capital in your business: for an eenmanszaak the IND assesses the amount per case, with a minimum of €4,500, and borrowed money does not count. The points test on the essential Dutch interest does not apply to this route. See our DAFT visa guide.

What is the difference between an eenmanszaak and a BV?

An eenmanszaak is a sole proprietorship. It needs no notary and its profit falls under your personal income tax, but you are personally liable. A BV is set up through a notary and is a separate legal entity. It pays corporate income tax (19% up to €200,000, 25.8% above that in 2026), and as a director-major shareholder you must normally pay yourself at least €58,000 in salary in 2026.

How much tax do I pay as a ZZP?

Your profit is taxed at box 1 rates (2026, below state pension age: 35.75% up to €38,883, 37.56% up to €78,426, 49.50% above). The zelfstandigenaftrek (€1,200), the startersaftrek (€2,123, if you qualify) and the mkb-winstvrijstelling (12.7%) reduce your taxable profit. Their tax benefit is limited to 37.56%. Tax credits then lower the tax you pay.

Can I have a regular job AND freelance as a ZZP?

Yes. You can register an eenmanszaak alongside a job. Check your employment contract for rules on side work. Non-EU citizens should check the work status on the back of their residence document. For the zelfstandigenaftrek you need at least 1,225 hours a year in your business. Unless you were not an entrepreneur in 1 of the 5 previous years, you also need more hours in your business than in your job.

What insurance do I need as a freelancer?

Compulsory: basic health insurance (zorgverzekering). Worth considering: professional liability insurance, general business liability insurance, and disability cover (an AOV or a Broodfonds). A compulsory AOV for the self-employed has been proposed but is not expected before 2030 (KVK).

How do I find my first freelance clients?

Start with your existing professional network and update your LinkedIn profile. Platforms such as Malt, Freelancer.nl and Jellow list freelance assignments. For a broader job search strategy, see the best job boards for expats.

Putting It Together

You fill in the registration online, complete it at an appointment, and pay €85.15. You then receive your KVK number and can start invoicing.

After that: check your residence permit conditions, understand your tax position before you set your first rate, arrange your insurance, and set up your invoicing and VAT returns before you send your first invoice.

For more on the financial side of life as an expat in the Netherlands, read the cost of living guide and the Dutch pension system explained for expats. To compare your freelance income with employed salaries, see the average salary in the Netherlands.

For more on the registration process itself, the KvK registration guide covers the documents, the appointment and what to do if something goes wrong.