Costs of becoming a freelancer (‘zzp’er’): an overview

One-off start-up costs for freelancers (‘zzp’ers’)

When you make the decision to become a freelancer (‘zzp’er’), you’ll incur a number of one-off costs. Here’s an overview:

• KvK registration fees: This is a mandatory step and one of the first cost items. The current fee for registration with the Kamer van Koophandel (Chamber of Commerce – KvK) is €82.25 (2025).
• Purchase of business assets (‘bedrijfsmiddelen’): Depending on your industry, you’ll probably need new equipment. Think of a good laptop, a business phone, an ergonomic desk, or specific tools or software. The costs for these depend heavily on what you need. Tip: You can also bring private assets into your sole proprietorship!
• Development of a corporate identity and website: Do you want to present yourself professionally? Then you might invest in a logo, business cards, a professional website, and a domain name. These are important investments for your visibility and credibility.

The indication of these costs varies widely. For a simple website and corporate identity, you might expect a few hundred euros, while extensive business assets could cost thousands of euros.

Recurring monthly costs for freelancers (‘zzp’ers’)

Besides the one-off start-up costs, there are also recurring expenses you need to factor in. These are often monthly or annually:

• Business bank account: It’s essential to separate your private and business finances. A business bank account helps you with this. The costs for this are usually between €5 and €15 per month. By the way, this is not mandatory, but highly recommended!
• Accounting software or service: Your administration needs to be in order. You can choose to do your bookkeeping yourself with bookkeeping software (from about €10-€30 per month) or you can outsource it to a bookkeeper (see the next section for costs).
• Insurances: As a freelancer (‘zzp’er’), you are responsible for your own insurances. Consider a liability insurance (highly recommended!) and possibly a disability insurance. Premiums vary widely, but liability insurance can start from €10-€20 per month. Disability insurance is a larger expense and can cost several tens to hundreds of euros per month.
• Pension accrual: As a freelancer (‘zzp’er’), you do not accrue pension through an employer. It is therefore crucial to start this yourself. The monthly contribution for this is up to you and depends heavily on your goals. It is wise to invest a portion of your income in a pension fund, although some also choose to invest themselves. The concept of ‘jaarruimte’ (annual scope for tax-deductible pension contributions) is also good to research; making use of the ‘jaarruimte’ scheme can provide you with significant tax advantages.
• Marketing costs: To find and retain clients, you will likely incur costs for online advertising, networking events, or other promotional activities. These costs are variable.
• Housing costs: The rent for your office building or co-working space, or the mortgage costs for a purchased business property.
• Office costs: Don’t forget the fixed expenses that come with having an office! This includes, for example, gas/water/electricity, internet, and maintenance.
• Travel expenses: For certain assignments, you may need to travel and use public transport or your own vehicle.

An overview of monthly costs in table form:

Hidden costs and financial buffers

In addition to direct costs, there are also less visible costs that starting freelancers (‘zzp’ers’) often don’t consider. And the importance of financial buffers is crucial:

• Income Tax (‘Inkomstenbelasting’): As a freelancer (‘zzp’er’), you pay Income Tax on your profit. You often pay this retrospectively, so you need to set aside money for this. A common pitfall!
• VAT remittance (‘Btw-afdracht’): The VAT you receive from clients must also be remitted to the Belastingdienst. Even if your invoices have not yet been paid, you must remit the VAT. A buffer is also needed for this.
• Unforeseen expenses: Equipment breaking down unexpectedly, legal advice you suddenly need, or a period with fewer assignments; unforeseen expenses can always occur.

Tip: Reserve a portion of your income for taxes and buffers. These matters don’t have to cause stress if your administration is in order and you have sufficient insight into your cash flow.

In summary

Becoming a freelancer (‘zzp’er’) comes with costs, both one-off and recurring. Good preparation and insight into these costs are essential for a successful start to your business.

Do you want to have your administration smartly organised from day one, insight into your costs, and be sure you’re not missing out on any tax advantages? Schedule a free introductory meeting with Kees de Boekhouder. We are happy to help you get started, so you can focus on what you’re good at: entrepreneurship!