ZZP Income Tax (Inkomstenbelasting)
Dutch annual income tax return deadline for individuals including ZZP'ers (self-employed without personnel). Extension available to September 1, 2026 on request.
Filing deadline
May 1, 2026
- Country
- Netherlands
- Tax year
- 2025
- Extension
- 2026-09-01
- Official
- Tax authority
What is this deadline?
The annual Inkomstenbelasting return for 2025 — includes ZZP (zelfstandige zonder personeel) self-employed individuals and regular residents.
Who needs to file?
- Every Dutch tax resident with income
- ZZP'ers: self-employed without employees
- Anyone with Box 3 assets above the threshold
Key dates
- Standard deadline: May 1, 2026
- Automatic extension on request: September 1, 2026
How to file
- Mijn Belastingdienst via DigiD
- Online tax software (Taxfix NL, Tangram)
- Boekhouder or belastingadviseur
What people miss
- Zelfstandigenaftrek (self-employment deduction) — €2,470 for 2025, phasing down further each year to €900 by 2027
- Startersaftrek — additional €2,123 for new entrepreneurs (first 3 of 5 years)
- MKB-winstvrijstelling — 13.31% of profit (after self-employment deduction) for 2025 is tax-free
- Uren-criterium — you must work 1,225+ hours/year in your business to qualify for the self-employment deduction
- Box 3 — wealth tax regime changed significantly in 2023, actual vs notional returns now matter
If you miss the deadline
- Late filing fine starting at €385
- Additional fines for continued non-filing
- Request the extension proactively — it's free and automatic
Prepare this return with open-source skills
These skills are in the OpenAccountants repo. Add them to your AI agent and they handle the computation.
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This page is informational only and not tax advice. Verify dates and requirements against the official tax authority before filing.