Only basic health insurance is compulsory. The rest is a trade-off, or a requirement of your profession or your client.
In short
As a zzp'er living or working in the Netherlands you must, like everyone, have basic health insurance; on top of that, as an entrepreneur you pay the Zvw contribution to the Belastingdienst, the Dutch tax office, yourself. Disability insurance (AOV) is not yet compulsory for entrepreneurs in 2026: the cabinet is working on a compulsory basic insurance for the self-employed, and according to the minister it will not come before 2030. Business liability insurance is not compulsory, but clients, agencies or your sector often require it. Professional liability insurance is compulsory by law or by the professional body for accountants, lawyers, architects, financial advisers and notaries, among others. The premium of a disability insurance is in many cases deductible in your income tax return.
The essentials
Health insurance
Basic insurance compulsory for anyone living or working in the Netherlands; if you live abroad, it depends on your situation. Supplementary insurance optional. As an entrepreneur you also pay the Zvw contribution yourself.
Disability insurance
Not compulsory in 2026. A bill for a compulsory basic insurance is before parliament; according to the minister not before 2030.
Business liability
Not compulsory, but often required by a client, an agency or your sector.
Professional liability
Compulsory for accountants, lawyers, architects, financial advisers and notaries, among others.
Disability premium
In many cases deductible as an expense for income provision: if you take out the policy, receive the benefit, and the insurance pays out periodically.
The compulsory disability insurance as the bill now describes it
The rules and the start date are not fixed yet: both chambers of parliament still have to deal with the bill. This is the 2026 proposal as summarised by the KvK (updated 21 May 2026).
The compulsory disability insurance as the bill now describes it
For whom
Self-employed people with business profit for income tax. Not for directors of legal entities, entrepreneurs who largely work as employees, partners who help in the business and people receiving AOW
Premium
At most about € 171 a month (based on the 2025 minimum wage), paid to the Belastingdienst and deductible
Waiting period
For the first two years of illness the compulsory insurance pays nothing
Benefit
Through UWV, 70% of your taxable profit and at most the minimum wage, until your state pension age
Already have your own policy
Transitional rule: you may stay with your own insurer if the end age is at least 55, the waiting period at most two years and the benefit period not limited
What follows: even when the compulsory insurance arrives, it does not cover the first two years. Anyone without a buffer for that period has to arrange something themselves. According to the KvK, a private disability insurance often costs between € 100 and € 300 a month, depending on your work, the insured amount, the waiting period and your age.
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Compulsory: basic health insurance
Anyone living or working in the Netherlands must have basic insurance; that applies to entrepreneurs just as much as to employees. Supplementary insurance is optional. If you live abroad and work here, how you are insured depends on your situation; the Sociale Verzekeringsbank decides that.
Separately, as an entrepreneur you pay the income-related contribution under the Health Insurance Act: the Zvw contribution, paid to the Dutch tax office through its own provisional assessment. An employee pays it through his employer; you set it aside yourself.
Not compulsory yet: disability insurance
Disability insurance pays out if you cannot work for a long time because of illness or an accident. Employees are insured for this by law, entrepreneurs are not. Whether you take out a policy now depends on your fixed costs, your buffer, other income in your household and the risk in your line of work.
The cabinet is working on a compulsory basic insurance for the self-employed, the Baz. The bill is before the House of Representatives; according to the minister the obligation will not start before 2030. Anyone who already has a private policy falls under a transitional rule, provided the policy meets the conditions.
Sometimes required: liability
Business liability insurance covers damage that you or your product cause to someone else: coffee over your client's laptop, a broken vase, someone slipping in your shop. It is not compulsory, but clients and agencies often ask for it, and some sectors require it.
Professional liability insurance covers financial damage from a professional mistake, such as wrong advice or a wrong calculation. It is compulsory for accountants, lawyers, architects, financial advisers and notaries, and government bodies often require it for an assignment.
What the software keeps track of
No bookkeeping software chooses an insurance for you. What booxx does show is roughly how much to set aside for income tax and the Zvw contribution, calculated from the profit in your books, on the IB & Zvw reservation screen. What remains is the room for a premium or a buffer.
The software works in English, Dutch, Polish, Hungarian and Romanian, and you can try it for 90 days without a payment method.
Updated October 2, 2026. General explanation of the Dutch rules, not tax advice — for your own situation, decide together with your accountant or the Dutch Tax Administration.
Frequently asked questions
Which insurance is compulsory for a zzp'er?
Only basic health insurance, if you live or work in the Netherlands. Professional liability insurance is also compulsory for accountants, lawyers, architects, financial advisers and notaries, among others. Disability and business liability insurance are not compulsory, although clients often require the latter.
Is disability insurance compulsory for freelancers in the Netherlands?
Not in 2026. There is a bill for a compulsory basic disability insurance for the self-employed; according to the minister it will not come before 2030. Until then you decide yourself whether to take out a policy.
Can I deduct my disability insurance premium?
In many cases yes, as an expense for income provision: if you take out the policy yourself, receive the benefit, and the insurance pays out periodically. A policy that pays a lump sum is not deductible. The premium of the compulsory insurance in the bill will also be deductible.
Do I need liability insurance as a zzp'er?
Not by law, except professional liability insurance in a number of professions. But many clients, agencies and government bodies require liability insurance before you start working for them.
Create a set of books, send your first invoice and see whether it works for you. The first 90 days are free and no payment method is asked for, so there is nothing to cancel later.