{
  "$schema_version": 1,
  "name": "Belastingcijfers zzp 2025",
  "publisher": "zzpreken (https://zzpreken.nl)",
  "license": "CC BY 4.0, https://creativecommons.org/licenses/by/4.0/",
  "lastModified": "2026-10-19",
  "documentation": "https://zzpreken.nl/open-data",
  "notes": [
    "Every figure has status (definitief | voorlopig | voorstel) and an official source URL.",
    "Rates include premies volksverzekeringen; amounts are for people below AOW age.",
    "Credit tables are piecewise linear: within [from, to) the credit is base + rate * (income - from)."
  ],
  "rules": {
    "year": 2025,
    "box1Brackets": {
      "value": [
        {
          "upTo": 38441,
          "rate": 0.3582
        },
        {
          "upTo": 76817,
          "rate": 0.3748
        },
        {
          "upTo": null,
          "rate": 0.495
        }
      ],
      "status": "definitief",
      "source": "https://www.kvk.nl/geldzaken/belastingtarieven-2025/"
    },
    "algemeneHeffingskorting": {
      "value": [
        {
          "from": 0,
          "to": 28406,
          "base": 3068,
          "rate": 0
        },
        {
          "from": 28406,
          "to": null,
          "base": 3068,
          "rate": -0.06337
        }
      ],
      "status": "definitief",
      "source": "https://download.belastingdienst.nl/belastingdienst/docs/bijlage-nieuwsbrief-loonheffingen-2025-lh2091b51fd.pdf"
    },
    "arbeidskorting": {
      "value": [
        {
          "from": 0,
          "to": 12169,
          "base": 0,
          "rate": 0.0805325
        },
        {
          "from": 12169,
          "to": 26288,
          "base": 980,
          "rate": 0.30030455
        },
        {
          "from": 26288,
          "to": 43071,
          "base": 5220,
          "rate": 0.02258238
        },
        {
          "from": 43071,
          "to": null,
          "base": 5599,
          "rate": -0.0651
        }
      ],
      "status": "definitief",
      "source": "https://download.belastingdienst.nl/belastingdienst/docs/bijlage-nieuwsbrief-loonheffingen-2025-lh2091b51fd.pdf"
    },
    "zelfstandigenaftrek": {
      "value": 2470,
      "status": "definitief",
      "source": "https://www.kvk.nl/geldzaken/belastingtarieven-2025/"
    },
    "startersaftrek": {
      "value": 2123,
      "status": "definitief",
      "source": "https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/inkomstenbelasting/inkomstenbelasting_voor_ondernemers/ondernemersaftrek/startersaftrek"
    },
    "urencriterium": {
      "value": 1225,
      "status": "definitief",
      "source": "https://www.kvk.nl/geldzaken/belastingtarieven-2025/"
    },
    "mkbWinstvrijstelling": {
      "value": 0.127,
      "status": "definitief",
      "source": "https://www.kvk.nl/geldzaken/belastingtarieven-2025/"
    },
    "zvwOndernemer": {
      "value": {
        "rate": 0.0526,
        "maxIncome": 75864
      },
      "status": "definitief",
      "source": "https://download.belastingdienst.nl/belastingdienst/docs/bijlage-nieuwsbrief-loonheffingen-2025-lh2091b51fd.pdf"
    },
    "zvwWerkgever": {
      "value": {
        "rate": 0.0651,
        "maxIncome": 75864
      },
      "status": "definitief",
      "source": "https://download.belastingdienst.nl/belastingdienst/docs/bijlage-nieuwsbrief-loonheffingen-2025-lh2091b51fd.pdf"
    },
    "vpb": {
      "value": [
        {
          "upTo": 200000,
          "rate": 0.19
        },
        {
          "upTo": null,
          "rate": 0.258
        }
      ],
      "status": "definitief",
      "source": "https://www.kvk.nl/geldzaken/belastingtarieven-2025/"
    },
    "box2": {
      "value": [
        {
          "upTo": 67804,
          "rate": 0.245
        },
        {
          "upTo": null,
          "rate": 0.31
        }
      ],
      "status": "definitief",
      "source": "https://www.kvk.nl/geldzaken/belastingtarieven-2025/"
    },
    "gebruikelijkLoon": {
      "value": 56000,
      "status": "definitief",
      "source": "https://www.kvk.nl/geldzaken/belastingtarieven-2025/"
    },
    "korOmzetgrens": {
      "value": 20000,
      "status": "definitief",
      "source": "https://www.belastingdienst.nl/wps/wcm/connect/nl/btw/content/kor-voorwaarden"
    },
    "rechtsvermoedenDrempel": {
      "value": null,
      "status": "definitief",
      "source": "https://zoek.officielebekendmakingen.nl/stb-2026-207.html",
      "note": "Het rechtsvermoeden geldt pas vanaf 31 december 2026."
    }
  }
}