Your benefit depends on an income you estimate yourself. As an entrepreneur you only know it for sure afterwards, so you estimate more often.
In short
For the healthcare benefit (zorgtoeslag), rent benefit (huurtoeslag) and child budget (kindgebonden budget), your toetsingsinkomen counts: your aggregate income for income tax, not your profit. As a zzp'er you first deduct the entrepreneur deductions, such as the self-employed deduction, and the SME profit exemption from your profit; what remains is the business income that counts. Because the year is not over yet, you estimate that income yourself and report it in Mijn toeslagen or the Toeslagen app. The Belastingdienst, the Dutch tax office, advises entrepreneurs to revise the estimate regularly, for example with every VAT return, and to estimate slightly too high rather than too low: an estimate that is too low means paying back afterwards. If you also have a provisional assessment, you report a changed income twice, once for each.
Your toetsingsinkomen: the aggregate income from your income tax assessment. Not your profit, and not your turnover.
As a zzp'er
Profit minus the entrepreneur deductions (such as the self-employed deduction) and minus the SME profit exemption. A benefit partner's income counts too.
Estimating
As accurately as possible, and rather slightly too high: too low means paying back.
When to update
With every change; for entrepreneurs the Dutch tax office names every VAT return as the moment. Report it in Mijn toeslagen or the Toeslagen app.
Applying afterwards
Healthcare benefit, rent benefit and child budget can be requested until 31 December of the following year.
Example: which income a zzp'er with € 30,000 profit reports
A zzp'er expects € 30,000 profit this year, meets the hours criterion and has no other income, no benefit partner and no box 3 assets. The profit is made up; the deduction and exemption are those of 2026, calculated with the net income calculator on this site.
Example: which income a zzp'er with € 30,000 profit reports
Profit (revenue minus costs)
€ 30,000
Self-employed deduction
− € 1,200
SME profit exemption (12.7%)
− € 3,658
Business income for benefits
€ 25,142, not € 30,000
If in doubt
Report slightly more. If your income turns out lower, you receive the benefit you missed afterwards
What follows: reporting your profit instead of your taxable profit overestimates your income and gets you less benefit than you are entitled to during the year; the difference only follows after the final calculation. Reporting your turnover overestimates it even more. When in doubt, use the Dutch tax office's tool 'Bereken het toetsingsinkomen'; other income, a partner or assets count as well. Foreign income counts too, even though it is not in your aggregate income.
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Toetsingsinkomen is not your profit
If you file an income tax return, your toetsingsinkomen equals the aggregate income in your final assessment. For an entrepreneur, the business part is your profit minus the entrepreneur deductions, such as the self-employed deduction if you meet the hours criterion, and minus the SME profit exemption. Your other income is added, such as wages from a job on the side, and that of a benefit partner.
If you have a provisional income tax assessment, your estimated aggregate income is in it: a good starting point. Without one, you estimate it yourself; the Belastingdienst has the tool 'Bereken het toetsingsinkomen' for that.
Re-estimate with every VAT return
An employee roughly knows what he will earn this year; a zzp'er does not. The Dutch tax office therefore advises entrepreneurs to revise their estimate regularly, for example every time they file a VAT return. If the previous estimate no longer fits, report a new one in Mijn toeslagen or the Toeslagen app; within five weeks you get a new calculation.
If you also have a provisional assessment, you have to report a changed income twice: in Mijn toeslagen for your benefit, and in Mijn Belastingdienst for your provisional assessment. And make a new estimate before a new year starts, because this year's income says little about next year's.
Too high is better than too low
If you estimate too low, you receive too much benefit during the year and have to pay it back after the final calculation. If you estimate slightly too high, you get what you missed afterwards. Do report the right figure: your taxable profit, not your turnover. Only when in doubt, round up.
If your income varies so much that you would rather wait, you can: healthcare benefit, rent benefit and child budget can be requested until 31 December of the following year, when your income is known.
What the software keeps track of
A good estimate starts with your profit so far. In booxx it is in your profit and loss account, and the IB & Zvw reservation screen extrapolates it to a full year, with the self-employed deduction and the SME profit exemption. When you do your VAT return in the software, you have the figures for a new benefit estimate at the same moment.
You report it yourself, in Mijn toeslagen; the software reports nothing. It 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 income do I report for toeslagen as a freelancer?
Your toetsingsinkomen: your aggregate income for income tax. For the business part that is your profit minus the entrepreneur deductions and the SME profit exemption, not your profit and not your turnover. A benefit partner's income counts too.
Do I have to update my income more often as a zzp'er?
Yes, as soon as your estimate no longer fits. The Belastingdienst advises entrepreneurs to revise their estimate, for example with every VAT return, and to report a new one in Mijn toeslagen or the Toeslagen app.
What happens if I estimate my income too low?
You receive too much benefit and have to pay it back afterwards. If you estimate slightly too high, you get what you missed later. That is why the Dutch tax office advises estimating slightly high when in doubt.
Can I apply for a benefit afterwards?
Yes. Healthcare benefit, rent benefit and child budget can be requested until 31 December of the following year, once you know your income. Childcare benefit must be requested within three months after the month in which your child first goes to childcare.
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.