Vintro Pro
NL · FR · EN
Vintro Pro
NL · FR · EN
It is not the rate that differs from Belgium, it is the order. The Netherlands deducts first, exempts next, and only then taxes.
This page works in Dutch rules. The rates, thresholds and obligations below apply to a business registered with the Dutch chamber of commerce. Belgian law, French law and British law each have their own page: these are four different systems, not four translations.
The question is not “how much do I make”, but “what is left of it after three steps”.
An employee thinks in net pay. An antique dealer in the Netherlands has to think in three steps, each applied to the result of the one before: first the self-employed deduction comes off your profit, then 12.7 % of what remains is exempted, and only that last figure enters box 1.
The self-employed deduction has been more than halved. It was € 2,470 in 2025 and is € 1,200 in 2026. Anyone working from last year’s article or calculator is reckoning themselves richer than they are.
That is where the Netherlands differs from Belgium: there, social contributions fall directly on the profit. Here, things come off first — but what comes off shrinks every year.
For a sole trader who buys and resells — the antique dealer, the vintage shop, the trader on the antique market — the sum works out like this.
That band 1 is three quarters contributions is where a Belgian reader goes wrong. It looks like a high tax rate; it is largely your social security, which in Belgium appears as a separate contribution on the bill.
An antique dealer trading as a sole trader, full time, below Dutch state pension age, with no other income and no tax partner. Turnover of € 60,000, and € 20,000 paid for the pieces sold.
| Turnoverwhat customers paid you | € 60,000 |
| Cost of the pieces soldwhat you paid for them | − € 20,000 |
| Fixed costspitch fees, van, insurance, phone | − € 6,000 |
| Business profitwhere the Dutch calculation actually starts | € 34,000 |
| Self-employed deductionstep 1 — only from 1,225 hours | − € 1,200 |
| SME profit exemptionstep 2 — 12.7 % of € 32,800, not of € 34,000 | − € 4,166 |
| Taxable profitstep 3 — this is what enters box 1 | € 28,634 |
| Box 1, band 135.75 % of € 28,634 | € 10,237 |
| General tax creditin full, being below € 29,736 | − € 3,115 |
| Employment tax creditapplies to business profit as well | − € 5,354 |
| Income taxwhat is left after the credits | − € 1,768 |
| Zvw health contribution4.85 % of taxable profit, separate from box 1 | − € 1,389 |
| What you keeproughly € 2,570 a month | € 30,843 |
Spread over the year, that means selling about € 1,150 every single week. If your pieces average € 120, that is roughly ten items a week — and one € 600 wardrobe counts as much as five small objects.
Exactly the same figures leave about € 25,982 in France instead of € 30,843. Not because France taxes more heavily, but because contributions there fall on turnover rather than profit. Buy expensive and sell expensive, and France penalises you for it.
The state pension keeps accruing, but that is where it stops. No employer is building anything on top: if you want more than the state pension, you set money aside yourself or take out an annuity. The tax room for that depends on your profit before the deductions.
If you stop, your income stops with you. Disability insurance is neither compulsory nor cheap, but it is the only safety net you can arrange yourself.
That is the real peculiarity of this trade. A good month at the markets means you bought a lot, and so your account is empty. Keep enough to live on for three to six months without selling a single piece.
One thing that is often forgotten: if you sell through an online platform, it reports your sales to the tax office from 30 sales or € 2,000 a year — before you have registered anything yourself. What that report means, and when you really are a trader.
Registering with the Dutch commercial register triggers your VAT number with the tax office directly. Pick a broad enough activity code: retail in second-hand goods, and market trading if you intend to run a stall.
The hours criterion of 1,225 hours a year is the condition for both the self-employed deduction and the starter deduction. That is over 23 hours a week, all year. Buying, restoring, photographing, bookkeeping and driving all count — but only if you can evidence them. Reconstructing an hours log afterwards is exactly what falls apart in an audit.
This is the obligation new dealers discover too late. Anyone buying used goods to resell keeps an opkopersregister: what you bought, when, from whom, and for how much. Many municipalities use the national digital register, and the police look at it.
What that register has to contain, country by country, is in what belongs in your stock list. And to close a reporting period step by step: the margin VAT per period guide.
If you buy from a private individual there was no VAT on the purchase, so there is nothing to reclaim. The margin scheme puts VAT on your margin alone rather than the full selling price. The Netherlands calculates the margin per period rather than per item — globalisation — and that is a genuine difference from Belgium.
More on this in what is margin VAT and what are margin goods.
Stay under € 20,000 turnover and you can opt into the KOR: no VAT charged, no VAT reclaimed, no VAT return. For someone buying mostly from private individuals that can work out well, but you are committed for three years. Do the sums before you choose.
If you sell through Marktplaats, Vinted, eBay, Etsy or Catawiki, those platforms pass your details to the tax office from 30 sales or € 2,000 a year. Clearing out your attic is not trading; buying to resell is — even on a small scale.
Checked on 2 September 2026 at the Dutch tax office itself: the self-employed deduction of € 1,200 and the starter deduction of € 2,123, the 1,225-hour criterion, the SME profit exemption of 12.7 % calculated after the deduction, the box 1 bands (35.75 % up to € 38,883, of which 8.10 % tax and 27.65 % contributions; 37.56 % to € 78,426; 49.50 % above), the Zvw contribution of 4.85 % capped at € 79,409, the general tax credit of up to € 3,115 and the employment tax credit. The amounts change every year: if something no longer matches, let us know.
This page calculates for someone below Dutch state pension age. If you have reached it, a lower band 1 rate and a halved deduction apply; those figures are deliberately not given here, because they were not verified at source.
This is general information based on public sources, not tax or legal advice. Always put your own situation to your accountant or to the Dutch tax office.
€ 1,200 deduction, then 12.7 % exempt, then 35.75 % in band 1, plus 4.85 % Zvw. This is what this page calculates.
plus personal income tax in four bands, and a minimum contribution due every quarter, even with no sales. It has its own page.
not of profit, plus tax on 29 % of turnover after a flat-rate allowance. It has its own page.
income tax plus Class 4 National Insurance on profit, with a personal allowance. It has its own page.
Vintro Pro keeps your stock, your purchase register and your margin VAT, and prints your labels. Exactly the paperwork this article is about.
Free up to 10 items, with no card details and no end date.
On 60,000 euro turnover, 20,000 euro of purchases and 6,000 euro of fixed costs, roughly 30,843 euro is left in 2026, or 2,570 euro a month. That works out at about 1,150 euro of sales a week, every week of the year.
1,200 euro, against 2,470 euro in 2025. You only get it if you meet the hours criterion of 1,225 hours a year. Starters can add the starter's deduction of 2,123 euro, in at most three of their first five years.
Not in the rate but in the order. The Netherlands first deducts the entrepreneur's allowance from the profit, then exempts 12.7 per cent of the remainder with the SME profit exemption, and only taxes that amount in box 1. Belgium calculates the social contributions directly on the profit.
4.85 per cent in 2026, against 5.26 per cent in 2025, with a maximum contribution income of 79,409 euro. That contribution is separate from the tax in box 1.