Freelancer (ZZP) Alongside Employment: How to Combine It

Are you employed but dreaming of a career as a freelancer (ZZP)? Good news: you can start your own business while keeping your job. Read all about earning extra income alongside your work and what this means for the Dutch Tax Administration (Belastingdienst) in 2025.

Freelancing Alongside Employment

Turning your hobby into a job is, of course, an appealing idea. By gradually building your business alongside your part-time job, you don’t have to take the plunge all at once. You maintain the security of a fixed salary while having the opportunity to grow. Sounds ideal, right?

However, be aware that combining employment with freelancing requires a different approach than full-time entrepreneurship. You will likely have less time for your business and may need to discuss part-time entrepreneurship arrangements with your employer.

Additionally, for the Tax Administration, it makes no difference whether you run your business part-time or full-time. You will be subject to the same rules as a full-time entrepreneur.

If you plan to work as a freelancer alongside your job, keep the following points in mind:

1. Income Alongside Employment

What about additional income from freelancing? How much can you earn? In principle, there is no limit to how much you can earn as a freelancer. However, keep in mind that the more you earn in addition to your salary, the higher your tax burden will be. Your extra income is added to your salary, and you pay income tax on the total amount.

Maximum Revenue Without Registration

What about tax-free earnings? How much can you earn as a freelancer without paying additional taxes? If your annual revenue does not exceed €1,800, you are not required to register your business with the Dutch Chamber of Commerce (Kamer van Koophandel).

Additionally, you do not need to register as a VAT entrepreneur with the Tax Administration as long as you do not charge VAT or deduct VAT. There is also a VAT exemption for entrepreneurs with an annual turnover of up to €20,000. This is called the Small Business Scheme (Kleineondernemersregeling, KOR).

2. Taxes for Freelancers (ZZP) Alongside Employment

If you work fully in paid employment, your employer automatically withholds payroll tax (loonbelasting). This means that the tax on your salary is directly paid to the Dutch Tax Administration (Belastingdienst). You will always receive a pre-filled tax return based on this information. You only need to approve it or make adjustments if you have additional income or deductions, such as mortgage interest or healthcare costs.

Filing a Tax Return

If you work part-time in employment and also as a freelancer (ZZP), the situation is slightly different. In addition to the payroll tax withheld by your employer, you must also file a tax return (aangifte) for your freelance earnings on time. This means that each year you need to declare both your salary and the profits from your business.

Moreover, you can officially start working as a freelancer only after registering with the Dutch Chamber of Commerce (Kamer van Koophandel).

VAT Return

As a (part-time) entrepreneur, you are also required to file a VAT return (btw-aangifte). This is usually done quarterly but can also be monthly or annually. Therefore, it is important to keep your financial records well-organized to avoid any unpleasant surprises when submitting your tax return.

Do you find handling your taxes too complicated? Look for help from an accountant—it will save you a lot of time and stress.