In this article
Income tax declaration: how does it work?
Topic
Taxes
Freelance shift
Employed shift
31 Jul 2026
Each year, you need to report your income to the Dutch Tax Administration (Belastingdienst). This includes both your earnings for employed and freelance shifts.
Did you do both? No problem! You simply report them as different types of income in the same tax return.
Read more about this below.
Employed shift
If you work employed shifts, Temper already pays income tax directly to the tax authorities for you throughout the year.
Annual statement
At the beginning of the next year, you’ll receive an annual statement (jaaropgave). This shows:
- How much you earned
- How much tax has already been paid
You can download it in the financial overview in the app. You use this document to file your tax return. The Belastingdienst (Tax Administration) then checks everything and calculates whether you need to pay a little extra, or maybe even get some money back
Declaration
When you complete your income tax declaration there are three types of income:
- Loon uit dienstbetrekking (employment income)
- Winst uit onderneming (business profit)
- Resultaat uit overige werkzaamheden (income from other activities)
Your income from employed shifts is considered Loon uit dienstbetrekking.
Freelance shift
For freelance shifts, you won’t receive an annual statement, because as a freelancer, you’re your own boss. You’ll need to keep track of your own earnings and declare these.
Set some money aside
No tax is automatically withheld during the year. You’re responsible for setting aside part of your income for taxes
Declaration
When you complete your income tax declaration there are three types of income:
- Loon uit dienstbetrekking (employment income)
- Winst uit onderneming (business profit)
- Resultaat uit overige werkzaamheden (income from other activities)
For freelance shifts, you may need to report your earnings as Winst uit onderneming or Resultaat uit overige werkzaamgeden. If you are unsure which applies to you, contact the Belastingdienst (Tax Administration).
Need a bit more guidance? Read more about the income tax for freelance shifts.
