Income tax return for freelance shifts

During the annual income tax filing period (March 1 to May 1), you report your income over the previous year. As a freelancer, you need to calculate your income yourself. The amount you owe can add up quickly, so keep your records organized and set aside money each month.

Calculate your profit

1. Calculate your income
2. Add up your business expenses

3. Calculate your profit

4. Possible deductions

Declaration

Whether you report your income as winst uit onderneming (profit from business) of resultaat uit overige werkzaamheden (income from other activities) depends on your personal situation. Read more on this on the Belastingdienst website.

Zvw Contribution

On top of your health insurance premium, you also pay an income-based Zvw contribution in the Netherlands. If you’re employed, your employer deducts it automatically, but as a freelancer, you pay it yourself. The tax authorities calculate the amount for you. For 2025, the contribution is 5.26%.

If it still feels confusing, don’t worry, you’re definitely not alone. And if needed, you can always hire an accountant to guide you through it.