{
  "$schema_version": 1,
  "name": "Belastingcijfers zzp 2026",
  "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": 2026,
    "box1Brackets": {
      "value": [
        {
          "upTo": 38883,
          "rate": 0.3575
        },
        {
          "upTo": 78426,
          "rate": 0.3756
        },
        {
          "upTo": null,
          "rate": 0.495
        }
      ],
      "status": "definitief",
      "source": "https://www.belastingdienst.nl/wps/wcm/connect/nl/voorlopige-aanslag/content/voorlopige-aanslag-tarieven-en-heffingskortingen"
    },
    "algemeneHeffingskorting": {
      "value": [
        {
          "from": 0,
          "to": 29736,
          "base": 3115,
          "rate": 0
        },
        {
          "from": 29736,
          "to": null,
          "base": 3115,
          "rate": -0.06398
        }
      ],
      "status": "definitief",
      "source": "https://www.belastingdienst.nl/wps/wcm/connect/nl/voorlopige-aanslag/content/voorlopige-aanslag-tarieven-en-heffingskortingen"
    },
    "arbeidskorting": {
      "value": [
        {
          "from": 0,
          "to": 11965,
          "base": 0,
          "rate": 0.08324279
        },
        {
          "from": 11965,
          "to": 25845,
          "base": 996,
          "rate": 0.31008646
        },
        {
          "from": 25845,
          "to": 45592,
          "base": 5300,
          "rate": 0.01949663
        },
        {
          "from": 45592,
          "to": null,
          "base": 5685,
          "rate": -0.0651
        }
      ],
      "status": "definitief",
      "source": "https://www.belastingdienst.nl/wps/wcm/connect/nl/voorlopige-aanslag/content/voorlopige-aanslag-tarieven-en-heffingskortingen"
    },
    "zelfstandigenaftrek": {
      "value": 1200,
      "status": "definitief",
      "source": "https://www.kvk.nl/geldzaken/belastingtarieven-2026/"
    },
    "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-2026/"
    },
    "mkbWinstvrijstelling": {
      "value": 0.127,
      "status": "definitief",
      "source": "https://www.kvk.nl/geldzaken/belastingtarieven-2026/"
    },
    "zvwOndernemer": {
      "value": {
        "rate": 0.0485,
        "maxIncome": 79409
      },
      "status": "definitief",
      "source": "https://www.taxence.nl/nieuws/maximum-bijdrageloon-zvw-2026-vastgesteld/"
    },
    "zvwWerkgever": {
      "value": {
        "rate": 0.061,
        "maxIncome": 79409
      },
      "status": "definitief",
      "source": "https://www.taxence.nl/nieuws/maximum-bijdrageloon-zvw-2026-vastgesteld/"
    },
    "vpb": {
      "value": [
        {
          "upTo": 200000,
          "rate": 0.19
        },
        {
          "upTo": null,
          "rate": 0.258
        }
      ],
      "status": "definitief",
      "source": "https://www.kvk.nl/geldzaken/belastingtarieven-2026/"
    },
    "box2": {
      "value": [
        {
          "upTo": 68843,
          "rate": 0.245
        },
        {
          "upTo": null,
          "rate": 0.31
        }
      ],
      "status": "definitief",
      "source": "https://www.kvk.nl/geldzaken/belastingtarieven-2026/"
    },
    "gebruikelijkLoon": {
      "value": 58000,
      "status": "definitief",
      "source": "https://www.kvk.nl/geldzaken/belastingtarieven-2026/"
    },
    "korOmzetgrens": {
      "value": 20000,
      "status": "definitief",
      "source": "https://www.belastingdienst.nl/wps/wcm/connect/nl/btw/content/kor-voorwaarden"
    },
    "rechtsvermoedenDrempel": {
      "value": 38,
      "status": "definitief",
      "source": "https://www.rendement.nl/arbeidsovereenkomst/nieuws/drie-rechtsvermoedens-voor-werkenden-per-31-december-2026.html",
      "note": "Geldt vanaf 31 december 2026. Tarieven tot en met dit bedrag vallen onder het rechtsvermoeden."
    }
  }
}