The 2025 income tax checklist for ZZP’ers in the Netherlands

Tax season is approaching, and if you’re running an eenmanszaak (sole proprietorship) in the Netherlands, you’ll soon receive an important letter from the Belastingdienst about your inkomstenbelasting (income tax) filing requirement. 

The official filing period opens on March 1, making this the perfect time to get everything in order. 

Filing your taxes correctly and on time ensures financial stability, keeps your business compliant, and prevents unnecessary stress as the deadline approaches.

Avoidable mistakes ZZP’ers make when filing income taxes

Many freelancers pay more tax than necessary simply because they overlook deductions, miss deadlines, or submit incomplete filings. Here are some of the most common mistakes to watch out for:

• Missing deadlines: Late submissions can lead to hefty penalties from the tax office. Filing early means peace of mind.
• Forgetting deductible expenses: Many ZZP’ers end up paying hundreds or even thousands of euros extra because they don’t claim the deductions they’re entitled to.
• Incorrectly reporting business income: Errors in your income reporting could trigger an audit from the Belastingdienst (and no one wants that!).
• Not preparing documents in advance: Scrambling for missing invoices, bank statements, or receipts at the last minute adds stress and increases the risk of errors.

The best way to avoid these pitfalls? Stay organized and start preparing early––A trusted partner like Xolo can help!

Deductions available to every ZZP’er working in the Netherlands

As an eenmanszaak, you’re entitled to several deductions that can lower your taxable income and reduce your final tax bill. Here are some of the key ones you should be aware of:

• Business expenses: Travel costs, phone, internet, office supplies, software subscriptions.
• Study or training costs: If you’ve taken professional courses in 2024, you may be able to deduct them.
• Health insurance/out-of-pocket medical expenses: Certain medical costs not covered by insurance can be deductible.
• Pension contributions: If you’ve invested in your retirement, this can be tax-deductible.
• Mortgage interest: If you own property, mortgage interest may be deductible.

 Want to know more? Read our full guide on deductible expenses and make sure you’re claiming everything you’re entitled to!

Income tax checklist for eenmanszaken (ZZP'ers) in the Netherlands

A smooth tax filing process means having your documents and details in-order and ready to go. While some items may be purely logical, it can be easy to overlook other tid-bits that may dramatically affect your deductions, overall ease of filing and accuracy. 

The following checklist covers everything from general information like your BSN number, to Dividend statements and medical bills. 

1. General info

✔️ DigiD login details
✔️ BSN number (Burger Service Nummer)

2. Income Documents

✔️ Annual income statement (jaaropgave) 2024 (if applicable)
✔️ Additional income from side jobs or other activities
✔️ Proof of income from foreign sources

3. Business-related Documents

✔️ Profit and loss statement 2024
✔️ Overview of all business expenses (including travel, phone, internet, etc.)
✔️ Invoices issued and received in 2024
✔️ VAT returns and payments for 2024
✔️ Business asset depreciation list

4. Deductions & Allowances

✔️ Home office expenses (if applicable)
✔️ Kilometers logbook or public transport costs for business travel
✔️ Study or training expenses
✔️ Costs for professional memberships and courses
✔️ Business insurance premiums

5. Housing & Mortgage

✔️ WOZ value as of 01-01-2024 (if applicable)
✔️ Mortgage interest paid in 2024
✔️ Notary and valuation costs for property transactions
✔️ Rental income (if applicable)

6. Bank Accounts, Savings & Investments

✔️ Bank statements showing balance as of 01-01-2024 and 31-12-2024
✔️ Dividend statements for 2024
✔️ Investment portfolio details (stocks, bonds, crypto, etc.)
✔️ Business bank account statements of 2024 in .pdf & MT940 format

7. Health & Social Security Contributions

✔️ Health insurance statements for 2024
✔️ Out-of-pocket medical expenses (dentist, glasses, physiotherapy, etc.)
✔️ Disability insurance (AOV) payments (if applicable)
✔️ Pension contributions (if applicable)

8. Family & Dependents

✔️ Childcare costs (for tax deductions)
✔️ Partner’s income details (if applicable)
✔️ Alimony payments received or paid in 2024

9. Other Income & Assets

✔️ Rental income from property
✔️ Second home or foreign property details
✔️ Loans given or received in 2024

10. Other Miscellaneous

✔️ Charitable donations (with proof of payment)
✔️ Legal or divorce-related costs (if applicable)
✔️ Debt or outstanding loans documentation

Having all these documents ready before March 1 will help ensure a smooth and stress-free tax filing experience. Download a printable version of this checklist to make sure you have everything ready before you start your filings. 

Stay compliant and stress-free with Xolo’s expert tax support

Managing your taxes as a ZZP’er doesn’t have to be complicated. With Xolo, you get expert support to ensure accuracy, maximize deductions, and stay ahead of deadlines—without the stress.

Here’s what we do for you:

• Accurate, compliant filings—no costly mistakes.
• Smart tax-saving strategies—so you keep more of what you earn.
• On-time submissions—no penalties, no last-minute panic.

Let Xolo handle your taxes, so you can focus on growing your business.

Join Xolo Netherlands today 🇳🇱