Tax on side income in the Netherlands 2026: how much can you earn tax-free?
Want to earn extra with small jobs but not sure how tax works? In this complete guide we explain all the Dutch rules for 2026.
Who this applies to: these are the rules of the Belastingdienst, the Dutch tax office. They apply to you if you file a Dutch income tax return. Your own situation, for example if you have only just moved to the Netherlands, can differ, so check it with the Belastingdienst if you are unsure.
Contents
How much can you earn on the side without paying tax?
The question "how much can I earn on the side?" is one of the most asked questions among people doing small jobs. The short answer: there is no fixed amount you can earn on the side tax-free.
But there are exemptions and deductions that in practice mean you pay little or no tax on small side earnings. These are the most important rules:
Summary of the 2026 tax rules
- General tax credit (algemene heffingskorting): everyone is entitled to a credit of ~€3,000
- Employed person's tax credit (arbeidskorting): an extra credit if you work (up to ~€5,000)
- VAT exemption: no VAT up to €20,000 turnover (KOR)
- Deducting costs: tools, travel costs, etc.
Tax rules for side earners
Result from other work
If you do small jobs without a business, you declare this as "result from other work" (resultaat uit overige werkzaamheden) in your tax return (box 1). This is different from wages from employment.
The advantage: you may deduct costs from your income. Think of:
- Tools and materials
- Travel costs (€0.23 per km)
- Phone and internet costs (business share)
- Work clothing
Tax brackets 2026
On your total income (including side income) you pay:
| Income | Tax rate |
|---|---|
| €0 - €75,518 | 36.97% |
| Above €75,518 | 49.50% |
Note: because of the tax credits you often pay much less in practice. Many people with a normal job who do small jobs on the side pay hardly any extra tax on their side income.
VAT on small jobs
Good news: you do not have to charge VAT if you fall under the small business scheme (kleineondernemersregeling, KOR). You can do this if you:
- Have less than €20,000 turnover a year
- Are established in the Netherlands
Most people doing small jobs fall under this. You then do not have to charge clients VAT or file VAT returns.
Watch out as you grow
If your turnover goes above €20,000, you have to register for VAT. So keep good track of your income!
Do you need to register with the Chamber of Commerce?
Not always. You do not need to register with the KvK (Kamer van Koophandel, the Dutch Chamber of Commerce) if:
- You do small jobs occasionally (not every week)
- You work for few different clients
- You do not make large investments
- You do not employ staff
You do need to register if:
- You do small jobs structurally and regularly
- You work for many different clients
- You present yourself as a business
- You invest in materials and advertise
5 tips to save on tax
Keep all your receipts
Keep receipts for tools, materials and travel costs. You may deduct these.
Use a separate bank account
That keeps business and private apart and gives you an overview.
Keep a mileage log
You may deduct €0.23 per km. This can add up!
Invest smartly at the end of the year
Buy tools before 31 December to still deduct them.
Apply for a provisional assessment
A voorlopige aanslag prevents you from having to pay a large amount afterwards.
Frequently asked questions
How much can you earn on the side without paying tax?+
Do I have to declare my side income to the Belastingdienst?+
When do I have to pay VAT on side income?+
Do I have to register with the KvK for small jobs?+
Conclusion
Earning extra with small jobs does not have to be a tax problem. Thanks to the tax credits and the KOR scheme, most people doing small jobs pay little or no extra tax. The most important thing is to keep good track of your income and costs.
Tip: unsure about your situation? Contact the Belastingdienst or an accountant for personal advice.
More about earning extra
Want to earn extra with small jobs yourself?
Sign up for KlusjeBij and find small jobs in your neighbourhood.