Self-employed sole proprietorship. Taxed under Box 1 income tax with access to zelfstandigenaftrek (€2,470) and MKB profit exemption (12.7%). Must meet 1,225-hour requirement for deductions.
Taxes & National Insurance €9,898
Inkomstenbelasting (Box 1 Income Tax)2025 Box 1 brackets. Zelfstandigenaftrek (€2,470) modeled as allowance. MKB-winstvrijstelling (12.7% profit exemption) and general/labour tax credits (up to €3,068 + €5,599) are NOT modeled—effective tax will be overstated. The actual effective rate is significantly lower due to these credits.
€9,56538.3%
ZVW (Health Insurance Contribution)Zorgverzekeringswet (ZVW) contribution: 5.26% on income up to €75,864 (2025). Self-employed pay this directly. Maximum contribution ~€3,990/year.