What Freelens is honest about.
Freelens provides planning estimates based on the information and reserve rules you enter. It does not calculate your final tax assessment and is not tax advice.
What Freelens is
- It works the reserve out on the real brackets, deductions and credits, or applies a rule you chose instead.
- It separates VAT and makes your reserves visible.
- It turns a payment into a clear allocation plan.
- It keeps a local record of your position, on your device only.
What Freelens is not
Not the Belastingdienst, an accountant, bookkeeping software, a tax return, or a provisional assessment. A percentage applied to a payment is a reserve rule, not a calculation of tax owed. Your final income tax depends on annual taxable profit, deductions, credits, other income, and personal circumstances Freelens does not model.
Reference values for 2026
- VAT: 21%, 9%, 0%.
- Income tax: 35.75% / 37.56% / 49.5%, applied to your profit for the year after the entrepreneur deductions and the MKB-winstvrijstelling.
- Tax credits: the algemene heffingskorting and the arbeidskorting, both income-dependent, are subtracted from the tax owed.
- Zvw: 4.85%, a separate contribution with its own capped base, never folded into the income tax figure.
Config nl-2026.1. Every figure checked against belastingdienst.nl on 2026-08-03, and it needs rechecking before it supports another tax year.
All calculations are deterministic: the same inputs always produce the same numbers, with no guessing and no hidden model. Every result shows a “Why this number?” breakdown you can check.
See every rate, threshold and sourceWhat the flat 30% rule got wrong
Freelens used to reserve 30% of revenue. That is wrong in both directions at once, and the error is largest exactly where the money is. These three cases come straight from the engine, which is tested against all ten.
| Case | Old rule | Really owed | Error |
|---|---|---|---|
| A loss year, €15.000 revenue€ 15.000 revenue, € 20.000 costs | € 4.500,00 | € 0,00 | over by € 4.500,00 |
| High costs, €80.000 revenue€ 80.000 revenue, € 35.000 costs | € 24.000,00 | € 7.279,80 | over by € 16.720,20 |
| A good year, €95.000 profit€ 95.000 revenue, € 0 costs | € 28.500,00 | € 33.414,90 | under by € 4.914,90 |
Over-reserving costs liquidity you get back. Under-reserving is a bill you cannot pay. A single percentage cannot avoid both, which is why Freelens applies the real brackets, deductions and credits instead.
Edge cases to know
- KOR (small businesses scheme)On the KOR you don't charge VAT. Pick Other → KOR and Freelens sets no VAT aside. It doesn't file VAT returns for you.
- Reverse-charged VATReverse-charged invoices carry no VAT for you to reserve. Select that treatment so the amount isn't counted as VAT to set aside.
- Multiple VAT rates on one invoiceFreelens allocates one payment at a time. If an invoice mixes 21% and 9%, enter each part separately, or use Other → Mixed and confirm the split in your bookkeeping.
- Income outside freelancingEmployment income raises the bracket your freelance profit lands in, and Freelens accounts for that if you enter it. What it does not do is subtract wage tax your employer already withheld, so count that as already set aside. A partner's income is not modelled at all.
- Major deductionsThe zelfstandigenaftrek, the startersaftrek and the MKB-winstvrijstelling are all applied. Investeringsaftrek, fiscale oudedagsreserve and carrying a loss forward are not, so a year with a big equipment purchase or a loss to carry will come out lower than this estimate.
When to talk to an accountant
Freelens is a planning tool, not a substitute for advice. Check with an accountant or the Belastingdienst when:
- your income or family situation changed a lot this year;
- you have substantial income outside freelancing;
- you're unsure whether the KOR, reverse charge, or a special scheme applies to you;
- you're planning a large purchase or investment;
- it's your first year, or you've never filed a Dutch return.
Official sources
VAT
- VAT for resident businesses (rates and exemptions)Verified link
Covers the 21% and 9% rates, exemptions, and how VAT is calculated and filed.
business.gov.nl - Dutch small businesses scheme (KOR)Verified link
KOR participants do not charge VAT, do not file ordinary VAT returns, and cannot deduct input VAT while participating.
business.gov.nl - Deducting input VATVerified link
The VAT you remit is the VAT you charged (output VAT) minus deductible input VAT on business costs, so the amount owed is usually less than the VAT collected. Covered on the official VAT page.
business.gov.nl - Reverse-charging VAT (btw verleggen)Verified link
When VAT is reverse-charged the customer accounts for it, so you charge no VAT and it is not ordinary output VAT to set aside.
belastingdienst.nl
Income tax & Zvw
- Filing your income tax return (Netherlands)Verified link
Income tax is assessed annually on your total taxable profit, so setting part of each payment aside is a planning habit. Entrepreneurs are advised to reserve for income tax, national insurance and the Zvw contribution.
business.gov.nl The income-dependent Zvw contribution applies in addition to income tax and national insurance, up to a maximum contribution income.
business.gov.nl
Deductions
€1.200 for 2026 for qualifying entrepreneurs meeting the hours criterion who had not reached AOW age at the start of the year. Applied by the engine when you confirm the hours criterion.
business.gov.nl- SME profit exemption (MKB-winstvrijstelling)Verified link
12,70% of profit after entrepreneur deductions for 2026. Applied by the engine on every estimate, including in a loss year, where it makes the loss smaller.
business.gov.nl
Invoicing
- Invoice requirements (invoice system)Verified link
Under the invoice system the VAT period is generally set by invoicing rules rather than when the customer pays.
business.gov.nl - Filing your VAT return (invoice vs cash system)Verified link
Some qualifying businesses use the cash system, under which VAT follows receipts and payments rather than invoice dates.
business.gov.nl