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Starting a business in the Netherlands is more straightforward than many newcomers expect: for a sole proprietorship (eenmanszaak) it comes down to one registration, one VAT decision and a few tax deductions worth knowing about. This guide walks through the order in which to do things, with the official figures as they stand on 14 October 2026. Rules and amounts change every year, so check the linked sources before you act on a number.
1. Before you start: can you work for yourself?
The first question is not about the KvK, it is about your residence status. EU citizens can generally work for themselves in the Netherlands. If you hold a residence permit, check whether it allows self-employment: some permits allow work only for an employer or only for a specific employer. The permit card and the accompanying letter state what is allowed, and the IND can confirm it if the wording is unclear. If your permit does not allow self-employment, you need to sort that out with the IND before you register anything.
Also decide which legal form you want. Most freelancers and one-person businesses begin as an eenmanszaak: no notary, no minimum capital, and you are personally liable for the business debts. A private limited company (bv) separates the business from you personally, but it needs a notarial deed and brings extra obligations. For a first year of testing an idea, the eenmanszaak is the usual starting point.
2. Step 1: register with the KvK
Every business in the Netherlands is entered in the Trade Register (Handelsregister) of the Chamber of Commerce (KvK). For a new organisation the KvK charges a one-time registration fee of €85.15; the page was last updated on 11 June 2026 and notes that the fee is adjusted yearly with inflation. The fee is tax-deductible for the business.
What you need to register:
- A valid ID document and your BSN (our first-30-days checklist explains how to get one).
- A business address. A home address works, but note that it becomes visible in the register unless you take the available privacy options.
- A description of the activities, and an SBI code that matches them.
You start the registration online and then complete it at a KvK office with an appointment. After registration, the KvK advises you to arrange eHerkenning, the login that businesses use for government services, so that you can file your returns on time.
3. Step 2: VAT (BTW) and the small business scheme
As an entrepreneur you normally charge VAT (btw) on what you sell. The general rate is 21%, which applies to most products and services; the reduced rate is 9%, mainly for basic goods. Most entrepreneurs file a VAT return every quarter, and you pay the VAT you collected minus the VAT you paid on business costs.
The small business scheme (KOR, kleineondernemersregeling) can take much of that administration away:
- You can use it if your turnover is no more than €20,000 per calendar year, in both the year you join and the previous year. Turnover is counted excluding VAT.
- You then do not charge VAT and do not file quarterly returns.
- You must apply at least four weeks before the start of the period from which you want it to apply.
- Once you have joined you generally stay for three years, and you have to leave immediately if you pass the €20,000 limit.
The trade-off is that you also cannot reclaim VAT on your business costs. If you buy a lot of equipment or software in your first year, run the numbers before joining. Business customers who can reclaim VAT usually do not mind either way; private customers often prefer a price without VAT added.
4. Step 3: income tax and the deductions for starters
A sole proprietor is taxed on profit through income tax, together with any other income. Two deductions matter for most starters:
- Self-employed deduction (zelfstandigenaftrek): €1,200 in 2026, provided you meet the hours criterion of 1,225 hours per calendar year in your business and had not reached state pension age at the start of the year. It keeps falling in the coming years.
- Starter’s deduction (startersaftrek): €2,123, added on top of the self-employed deduction. You can claim it at most three times in your first five years as an entrepreneur, and you must not have been an entrepreneur in every one of the previous five years or used the self-employed deduction more than twice in that period.
Put aside part of every payment for tax from day one. A simple habit, such as moving a fixed share of each invoice to a separate account, avoids the unpleasant surprise of an assessment months later. To see how an employee salary compares, you can use our net salary calculator, and for the wider picture read our taxes and money guide.
Check each year’s amounts on the Belastingdienst pages linked below, because the deductions are reduced regularly and the conditions are specific.
5. Step 4: your website and online presence
For a service business, the website is usually the first place customers check after hearing your name. The basics are not complicated: a clear page about what you do and for whom, your KvK and VAT details in the footer (they are a legal requirement for businesses), a way to contact you, and a site that is secure (HTTPS), loads quickly on a phone and has a proper title and description for search engines.
A free way to see where a site stands is the Website X-ray from NyxWorks. Paste an address and it checks HTTPS, speed, titles, mobile and structured data in a few seconds, without signing up. For transparency: NyxWorks is the Amsterdam studio that built The Dutch Daily and publishes its prices upfront. If you would rather have a person look at it, there is also a free website review, and the studio’s other work, from websites to automation, is described on its services page.
6. A realistic first-month checklist
- Confirm that your residence status allows self-employment.
- Choose the legal form (most start as an eenmanszaak) and write a one-line description of your activities.
- Register with the KvK and pay the registration fee.
- Arrange eHerkenning and a separate business bank account.
- Decide on the KOR before your first invoice, not after.
- Track your hours from the first day; the 1,225-hour criterion is a calendar-year total.
- Set a fixed share of each payment aside for tax and VAT.
- Publish a simple website with your business details.
Our free 2027 money checklist covers the personal-finance dates around the same time.
7. FAQ
How much does it cost to register a business in the Netherlands?
For a sole proprietorship the KvK charges a one-time registration fee of €85.15, as stated on the KvK website in June 2026. There are no notary costs for an eenmanszaak, unlike for a bv.
Do I have to charge VAT if I earn very little?
Not necessarily. If your turnover is no more than €20,000 per calendar year you can use the small business scheme (KOR) and charge no VAT, but you then also cannot reclaim VAT on costs. You have to apply for it in time.
How many hours do I need to work to get the self-employed deduction?
At least 1,225 hours per calendar year in your business, according to the Belastingdienst. Keep a record of your hours.
Can I start a business while I have a job?
Many people do, but check your employment contract for restrictions and keep the hours criterion in mind: the deductions only apply if you spend enough hours on the business.
Do I need to speak Dutch to register?
The KvK offers information in English, but forms, letters from the Belastingdienst and invoices are usually in Dutch. The words in the Dutch Corner below, and our money and tax words lesson, will help you read them.
🇳🇱 Dutch Corner
| Dutch | English |
|---|---|
| De eenmanszaak | Sole proprietorship |
| De Kamer van Koophandel (KvK) | Chamber of Commerce |
| Het Handelsregister | Trade Register |
| De btw (omzetbelasting) | VAT |
| De kleineondernemersregeling (KOR) | Small business scheme |
| De omzet | Turnover |
| De zelfstandigenaftrek | Self-employed deduction |
| De startersaftrek | Starter’s deduction |
| Het urencriterium | Hours criterion |
| De aangifte | Tax return |
| De factuur | Invoice |
| De zzp’er | Freelancer (self-employed without staff) |
Sources
- KVK: Inschrijfvergoeding (one-time fee of €85.15, adjusted yearly, page updated 11 June 2026)
- KVK: De eenmanszaak (legal form, liability)
- KVK: Alles over belastingen voor starters (VAT rates of 21% and 9%, quarterly returns, eHerkenning)
- Belastingdienst: Voorwaarden voor deelname aan de kleineondernemersregeling (KOR) (€20,000, application four weeks ahead, three years)
- Belastingdienst: Zelfstandigenaftrek 2026 (€1,200, hours criterion)
- Belastingdienst: Startersaftrek (€2,123, conditions, three times in the first five years)
Free: Netherlands 2027 Money Checklist
Every deadline and number you need before and after 1 January 2027, on two printable pages. Confirm your email and the PDF is yours; we will also email you when the 2027 figures are confirmed.
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