Maria, a newbie EMZ, approached us with this question. Together with her, we decided to figure out where the income limit is, from which zzp'er will not have to pay income tax.
Straight to the result: in 2025, this is a sum of up to €31. Thanks to heffingskortingen (tax deductions), although taxes are not formally abolished, discounts and benefits will completely reduce the taxable base to zero. This means that the final tax amount to be paid will be €475.
Now let's look at what conditions need to be met and what steps are important to take in advance to get such a benefit.
Meet Maria, a budding zzp'er
Maria is going to register her activity in the form proprietorship and plans to make a profit of €2025 in 31. She has no other sources of income and plans to work at least 475 hours a year. This is important because it allows her to meet the hourly criterion (urencriterium), which is necessary to obtain tax benefits.
To reduce the tax burden on her earned income, Maria can take advantage of a number of tax deductions (deductions), which are provided to zzp'ers. The main ones are:
- Zelfstandigenaftrek — tax deduction for self-employed entrepreneurs,
- Starter's allowance - an additional deduction available to beginning zzp'ers,
- SME profit exemption - exemption from taxation of part of the profit,
- Heffingscortingen — tax credits, including the general discount (general tax credit) and a discount for work (employed person's tax credit).
Let's figure out how exactly Maria can use these benefits to reduce her tax base to zero.
Maria, as a budding zzp'er, can take advantage of several tax benefits: zelfstandigenaftrek (€2470) and starter's deduction (€ 2123). Zelfstandigenaftrek available annually subject to conditions such as the hourly criterion. Starter's allowance, as an additional bonus for new zzp'ers, is provided during the first five years, but can be used no more than three times.
As a result, Maria reduces her taxable base by €4593. If the tax benefit is minimal in the current year, the use of startersaftrek can be postponed to a year with a higher income.
In addition, Maria can apply SME profit exemption, which reduces the remaining profit by 12,7%. For example, on a profit of €31 after other deductions it will be €475. This benefit does not require compliance with the hourly criterion.
Next, Maria receives heffingscortingen:
- General tax credit — €3068 (if income does not exceed €28).
- Employed person's tax credit — €5337 (for a profit of €31).
These benefits allow the tax base to be reduced to zero, but Maria will have to pay a contribution Zorgverzekeringswet (ZVW) — 5,43% of the base after deductions.
By planning her taxes, Maria can optimize the use of tax exemptions to minimize her liability and maximize her benefits.
Calculation of income tax for zzp'ers
Now let's look at how Maria can achieve zero income tax by using available credits and deductions.
Calculation of the taxable base (Box 1)
- Profit from the enterprise: €31 475
- Minus zelfstandigenaftrek: €31 – €475 = €2470
- Minus startersaftrek: €29 – €005 = €2123
- Minus MKB-winstvrijstelling: €26 × 882% = €12,7
- The tax base: €26 – €882 = €3414.
Tax calculation
- Tax (box 1): €23 × 468% = €35,82
- Minus algemene heffingskorting: €8405 – €3068 = €5337
- Minus arbeidskorting: €5337 – €5337 = €0.
Total tax payable: €0!
Important Note
- Although Maria does not pay income tax thanks to tax deductions and credits, she will still have to pay social security contributions (Zorgverzekeringswet, ZVW). This is a social contribution, not a tax. In 2025, its rate is 5,26% of the taxable base.
- For Maria, with her taxable base after all deductions of, for example, €23 (depending on the applicable benefits), the contribution amount would be approximately €1234.
Maria will be able to achieve all this because she opened her business at a good time - in January. It will be easier for her to meet the hourly criterion, because she has the whole of 2025 to work! She will competently manage her administration and submit reports on time, and we will be happy to help Maria at every stage.
We will open it for her EMZ free of charge, since she signs a subscription agreement with us for accounting services, which includes:
📌 Free business registration!
📌 Preparation and timely submission of all reports: monthly, quarterly and annual,
📌 Personal manager, who will monitor deadlines and help with documents,
📌 Support from an experienced accountant at all stages,
📌 Access to additional services at discounted prices (if necessary).
The cost of an accounting subscription starts from €83 per month.
Publication date: 13.01.2025/XNUMX/XNUMX