The self-employed deduction that used to be the main reason to keep a careful hour log is now worth a fraction of what it was, and that single change decides what an accountant is actually for in 2026.
This guide gives the current figures, names Amsterdam firms that work with freelancers, and sets out what to ask before you sign with any of them.
The 2026 Numbers An Amsterdam ZZP’er Needs
The zelfstandigenaftrek fell to €1,200 for 2026, down from €2,470 in 2025, and it is scheduled to drop again to €900 in 2027.
You still have to meet the urencriterium of 1,225 hours a year on the business to claim it, and admin, marketing and pitching for work all count towards that total.
The startersaftrek is €2,123, claimable a maximum of three times in your first five years, and it now matters more than the self-employed deduction it sits on top of.
The mkb-winstvrijstelling is 12.7 per cent of what is left after those deductions, applied automatically when you file.
Your remaining profit is taxed in Box 1 at 35.75 per cent up to €38,883, 37.56 per cent from there to €78,426, and 49.5 per cent above that, before the algemene heffingskorting and arbeidskorting come off the bill itself.
The KOR, the small-business VAT exemption, applies if your turnover stays under €20,000 excluding VAT - and since 2025 the previous calendar year has to be under the threshold too.
You must register before 3 December to use it from 1 January, and if you cross €20,000 mid-year the exemption stops at that transaction, not at the year end.
Mandatory health insurance is the other fixed cost: the average basic policy runs about €159 a month in 2026, the cheapest around €142 and the dearest near €185, with a compulsory excess of €385.
Amsterdam Firms That Work With Freelancers
These are working Amsterdam practices with public addresses and hours, rather than a national platform with a local postcode.
Van Passe on Ellermanstraat in the Oostelijk Havengebied is the one firm here built specifically around zzp bookkeeping rather than treating it as the small end of a company practice, and 99 per cent of its 241 reviews are five-star.
It works 9:00 to 17:30 on weekdays, closing half an hour earlier on Fridays.
Wetaxus sits at Tussen de Bogen 25, in the railway arches behind Haarlemmerplein, and combines bookkeeping with tax advice and cost accounting.
Its 8:00 start is the earliest on this list, which is worth knowing if your own working day begins before the rest of the profession’s.
IBEO on Vijzelstraat runs 8:00 to 18:00 and specialises in hospitality and business services, including payroll for small companies - relevant the day you stop being a one-person business and take someone on.
Administration Landzaat on Aalsmeerweg in Zuid pairs bookkeeping with tax consultancy and keeps a short day, 9:00 to 16:00, so a late-afternoon call is not an option there.
TaxDoctor on Weesperzijde, on the Amstel just south of the centre, covers accounting, tax advice and return preparation, and holds a perfect score across its 22 reviews.
Employes on Danzigerkade in the Houthavens is the outlier: it bundles payroll and HR with the bookkeeping, which is over-specified for a solo freelancer and exactly right if you are hiring.
If you would rather compare quotes than pick, Ageras at the same Danzigerkade address is a matching service that produces three offers rather than doing the work itself.
What To Ask Before You Sign
Ask whether the quoted fee includes the four quarterly BTW returns or only the annual income tax return, because that is the single biggest difference between two prices that look alike.
Basic bookkeeping plus one annual filing typically runs a few hundred euros a year, while a monthly retainer with quarterly VAT and advice on call starts around €70 a month.
Ask which software they work in, and whether you own the ledger if you leave.
Most Amsterdam practices run on Moneybird or e-Boekhouden with a bank feed attached, and getting your data out is easy when the answer is yes and painful when it is no.
Ask whether they will read your client contracts for schijnzelfstandigheid risk.
The Belastingdienst resumed enforcing false self-employment from 2025, and a long single-client engagement that looks like employment is now a live exposure for both you and the client.
Ask whether they file for a voorlopige aanslag, the provisional assessment that spreads your income tax across the year instead of landing it in one bill.
Registration And Setup, Briefly
Most freelancers register an eenmanszaak with the KVK, which costs €85.15 in 2026 and is done in person with your ID and BSN at the Amsterdam office.
The Belastingdienst issues your BTW-ID separately, and it belongs on every invoice you send.
A separate business bank account is not legally required for an eenmanszaak, but it is the difference between an hour of bookkeeping a month and an afternoon of it.
The ZZP setup guide covers the registration steps and the eenmanszaak-versus-BV decision in full.
The Cover Nobody Provides For You
There is no employer paying into a pension for you, no sick pay and no unemployment benefit, and all three have to be bought or saved for deliberately.
An AOV, the disability policy that replaces income when you cannot work, is the expensive one, and the premium turns on your trade, your waiting period and the age you run cover to.
Compare on the waiting period first, because a policy that pays from month three costs a great deal more than one that pays from month twelve.
For retirement, the tax-efficient route is a lijfrente, an annuity whose contributions come off your taxable income within an annual allowance calculated from your profit.
The AOW state pension arrives at 67 and, on its own, is not a plan - see the Amsterdam pension guide for the accrual maths.
Some sectors have a compulsory industry pension fund that applies to freelancers as well as employees, so check whether yours is one before assuming the choice is entirely yours.
Frequently Asked Questions
What is the zelfstandigenaftrek worth in 2026?
€1,200, down from €2,470 in 2025, with a further cut to €900 already legislated for 2027.
The startersaftrek of €2,123 is now the larger of the two if you qualify for it.
When can I use the KOR?
When your turnover is under €20,000 excluding VAT in both the current and the previous calendar year, and you have registered before 3 December for the year ahead.
It removes the obligation to charge and file BTW, and with it your right to reclaim VAT on purchases.
What does an accountant cost for a sole trader?
Bookkeeping and an annual return is a few hundred euros a year; a retainer covering quarterly VAT returns and ongoing advice starts around €70 a month.
Get the quote in writing with the quarterly filings named, or the two numbers are not comparable.
Which expenses are deductible?
Costs incurred for the business: software, coworking desks, professional training, equipment, business travel and the business share of your phone.
Keep the invoice for each, because the deduction stands or falls on the paperwork rather than the bank line.
Do I need an accountant at all?
Not legally - an eenmanszaak files its own return and plenty of freelancers do.
The case for one is strongest in your first year, in the year you cross the KOR threshold, and in any year you change legal form.
How does false self-employment affect me?
If the tax office decides a client relationship functions as employment, the client can be assessed for payroll taxes and your deductions can be reversed.
The risk concentrates in long full-time engagements with a single client, and it is worth a contract review rather than a hope.
