Minimum hourly rate for freelancers: what changes in 2025–2027?
Not legal advice — consult a tax adviser or legal specialist for your personal situation.
As a freelancer in 2025 you still set your own rate — but that landscape is shifting fast. Market benchmarks carry more weight, clients scrutinise your pricing more than ever, and a statutory minimum hourly rate of €38 is expected by 2027. This article gives you a clear picture of where things stand today, what thresholds are coming, and the steps you can take right now.
Is there a minimum hourly rate for freelancers in 2025?
In 2025 there is no statutory minimum hourly rate for self-employed professionals in the Netherlands. You are free to charge what you like — but market benchmarks increasingly shape practice:
- Around €33 per hour is used by Boekhouder.nl (2025) as a reference level.
- Around €36 per hour is cited by BoekhouderZZP.com as an indicative benchmark.
Neither figure is binding, but clients and intermediaries use them more and more as an assessment criterion. Working consistently below these levels raises questions about your self-employed status — especially now that enforcement against bogus self-employment has tightened.
Take this example: you are an IT consultant and a client asks you to justify your rate for a framework contract. A rate of €30 per hour may trigger a red flag in procurement — not because it is illegal, but because it approaches the boundary of a genuine independent relationship. Transparent time records help you demonstrate your value in exactly that conversation.
Tip: Wondering whether time tracking is also a legal obligation for you? Read Is time tracking legally required in the Netherlands?
What changes on 1 January 2027?
From 1 January 2027 the Ministry of Social Affairs and Employment expects to introduce a statutory minimum hourly rate of €38 for freelancers. Below that threshold, freelancers would no longer be permitted to accept assignments. The framework ties into the Dutch Act on the Admission of Temporary Employment Agencies (VBAR) and the broader crackdown on bogus self-employment.
Note: The precise details of this legislation have not yet been finalised. Always check current information via official sources such as Rijksoverheid.nl or specialist legal advisers.
The same framework is expected to introduce an opt-out arrangement at the top end of the market:
- Freelancers charging more than €75 per hour would fall under a lighter-touch regime.
- They would gain greater contractual freedom and face fewer client obligations.
- Exceptions apply; the exact conditions are still to be confirmed.
In practice, the proposed legislation would create three market segments:
| Segment | Rate | Regime |
|---|---|---|
| Lower end | < €38/hr | Expected to be prohibited from 2027 |
| Middle | €38 – €75/hr | Standard rules |
| Upper end | > €75/hr | Opt-out expected to apply |
How to prepare as a freelancer
The incoming rate thresholds make one thing clear: you need to know your numbers. That starts with accurate records of the hours you work and the revenue you earn per client or project.
Three practical steps:
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Calculate your true hourly rate. Count not just billable hours but also acquisition, administration and training time. If you bill 30 hours a week but spend 10 hours on overhead, your effective rate is far lower than your invoice rate suggests.
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Keep verifiable time records. In rate negotiations or reviews you need to show exactly when and how long you worked. A clear calendar view of your hours makes this straightforward.
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Review your rates regularly. With the expected €38 threshold approaching, check now whether your current rate would be sustainable after any law change — and if not, when to inform your clients.
If you also claim travel expenses, the tax-free mileage allowance for 2026 is changing too — worth factoring into your total rate calculation.
Curious how time tracking software compares to a spreadsheet for these calculations? Read Excel vs. time tracking software: which is right for you?
Get your time tracking in order today — and know exactly what your hours are worth.
Conclusion
In 2025 there is no statutory minimum hourly rate for freelancers, but market benchmarks of €33–€36 (sourced from Boekhouder.nl and BoekhouderZZP.com) are already influential. From 2027 that could change structurally: an expected floor of €38 and an opt-out above €75 would divide the market into three segments. Sort your time records and rate structure now — so the transition holds no surprises.
Not legal advice — consult a tax adviser or legal specialist for your personal situation.
Frequently asked questions
Is there already a minimum hourly rate for freelancers?
No. In 2025 there is no statutory minimum. Market benchmarks of roughly €33–€36 per hour (sources: Boekhouder.nl and BoekhouderZZP.com) are used by clients as a reference, but they are not binding.
When does the statutory minimum of €38 take effect?
The expected date is 1 January 2027, as part of broader labour-market legislation for the self-employed (VBAR). The final details have not yet been published.
What does the opt-out above €75 per hour mean?
Freelancers charging more than €75 per hour are expected to fall under a lighter regime with greater contractual freedom. The Ministry of Social Affairs and Employment still needs to confirm the precise conditions and exceptions.
Why does good time tracking matter when rates change?
Accurate time records show your real hourly rate — including non-billable hours. That is essential for correct invoicing and for rate discussions or reviews with clients. See also Time tracking as a freelancer: 5 tips for accurate invoicing.
Does the minimum rate apply to all sectors?
The proposed legislation targets all freelancers who take on assignments, but sector-specific details and any exemptions have not yet been finalised. Monitor official communications from Rijksoverheid.nl.
Try PrikKlokPlus for free and log your hours accurately from day one.