{
  "code": "nl",
  "name": "Países Bajos",
  "kind": "zzp_entity",
  "year": 2026,
  "currency": "EUR",
  "updated": "2026-08-29",
  "model": {
    "type": "zzp",
    "box1": [
      { "from": 0, "to": 38883, "rate": 0.3575 },
      { "from": 38883, "to": 78426, "rate": 0.3756 },
      { "from": 78426, "to": null, "rate": 0.495 }
    ],
    "ondernemersaftrek": {
      "zelfstandigenaftrek": 1200,
      "startersaftrek": 2123,
      "startersaftrek_applied": false,
      "urencriterium_hours": 1225
    },
    "mkb_winstvrijstelling": 0.127,
    "heffingskortingen": {
      "algemene": {
        "max": 3115,
        "taper_from": 29736,
        "taper_rate": 0.06398,
        "zero_at": 78426
      },
      "arbeidskorting": [
        { "from": 0, "to": 11965, "formula": "0.08324 x inkomen" },
        { "from": 11965, "to": 25845, "formula": "996 + 0.31009 x (inkomen - 11965)" },
        { "from": 25845, "to": 45592, "formula": "5300 + 0.01950 x (inkomen - 25845)" },
        { "from": 45592, "to": 132920, "formula": "5685 - 0.06510 x (inkomen - 45592)" },
        { "from": 132920, "to": null, "formula": "0" }
      ],
      "arbeidskorting_basis": "winst vóór ondernemersaftrek"
    },
    "zvw": {
      "rate": 0.0485,
      "max_bijdrage_inkomen": 79409,
      "basis": "belastbare winst (tras ondernemersaftrek y MKB)"
    },
    "basispremie_zorg": {
      "annual": 1884,
      "source_note": "Prima básica media 2026, Rijksoverheid (~157 EUR/mes)",
      "included_by_default": true
    },
    "notes": [
      "Se asume cumplir el urencriterio (1.225 horas) para la zelfstandigenaftrek.",
      "Sin startersaftrek por defecto (primeros 3 años de actividad).",
      "Heffingskortingen aplicadas hasta cero, sin verzuivering."
    ]
  },
  "sources": [
    { "label": "Belastingdienst, tarifas y heffingskortingen 2026", "url": "https://www.belastingdienst.nl/wps/wcm/connect/nl/voorlopige-aanslag/content/voorlopige-aanslag-tarieven-en-heffingskortingen", "accessed": "2026-08-29" },
    { "label": "Belastingdienst, tabla arbeidskorting 2026", "url": "https://www.werkbareregels.nl/wps/wcm/connect/bldcontentnl/belastingdienst/prive/inkomstenbelasting/heffingskortingen_boxen_tarieven/heffingskortingen/arbeidskorting/tabel-arbeidskorting-2026", "accessed": "2026-08-29" },
    { "label": "Belastingdienst, tabla algemene heffingskorting 2026", "url": "https://www.werkbareregels.nl/wps/wcm/connect/bldcontentnl/belastingdienst/prive/inkomstenbelasting/heffingskortingen_boxen_tarieven/heffingskortingen/algemene_heffingskorting/tabel-algemene-heffingskorting-2026", "accessed": "2026-08-29" },
    { "label": "Belastingdienst, bijdrage Zvw 2026 (4,85%, máx. 79.409)", "url": "https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/prive/werk_en_inkomen/zorgverzekeringswet/veranderingen-bijdrage-zvw/", "accessed": "2026-08-29" },
    { "label": "Zelfstandigenaftrek y MKB-winstvrijstelling 2026", "url": "https://belastinghelden.nl/zzp-belasting/zelfstandigenaftrek", "accessed": "2026-08-29" }
  ]
}