What does a self -employed person deserve in construction – The Happy Financial

Are you going to start as a self -employed person in construction? Or are you curious what your colleague employees earn in construction? In this article I split the different hourly rates for you. I give tips about determining your hourly rate. And I show how much tax you still have to pay.

The average hourly rate of a self -employed person in construction

The average hourly rate of self -employed people in construction in the Netherlands in 2025 is € 60 excluding VAT per hour. That is lower than the national average of all freelancers in the Netherlands. This also includes marketers, IT people, teachers and coaches. The average hourly rate of all forms of freelancers is € 81 excluding VAT.

Despite this lower hourly rate, self -employed people in construction have an average higher annual turnover. This is due to the high number of declarable hours (the number of hours that you can invoice to customers).

Look one step further, at the win you make as a self -employed person in construction. Then that is a bit lower than average. This is in turn due to the relatively high material and insurance costs.

Different types of self -employed people in construction

There are of course many different specializations in construction. This also causes differences in hourly rates. These differences are then explained by, among other things, education level and supply and demand.

How much tax do you pay as a self -employed person in construction

As a self -employed person in construction, like other freelancers, you will have to deal with 2 different types of tax:

• Sales tax (VAT)
• Income tax on your profit

Paying sales tax as a self -employed person in construction

On your invoices to clients you set the number of hours worked the rate and the materials that you can charge. Depending on the services you offer, this rate is 21% (the standard rate) or 9% (the lower rate)/

Note: It is often the case that maintenance work (for example, homes that are older than 2 years) the 9% rate applies. Take a good look at the website of the Tax authorities To the specific services that you offer and what VAT rate belongs to that. It is possible that you have to charge different VAT rates.

Tip: this one sales tax (VAT) that you put on sales invoices is never your money. This is always from the tax authorities. So immediately set this separately so that you will not spend it. Because every quarter you submit your VAT return and you need to pay this amount.

Do you also incur costs and is VAT on this? Then you can reclaim this VAT (input tax) in your VAT return.

Calculation example of sales tax in construction:

• Hourly rate € 60
• 34 hours per week declarable, 12 weeks in the quarter (without taking into account loss of work or vacation).
• Turnover: € 60 * 34 hours * 12 weeks = € 24,480 + 21% VAT (€ 5,141 VAT) = € 29,621.
• This € 5,141 can be paid VAT.
• Have you made any costs? Then you can pick it up from VAT.
• For example: costs € 1,000 + 21% VAT (€ 210).
• On balance you then pay for the VAT return for this quarter: € 5,141 min € 210 = € 4,931

Pay income tax as a self -employed person in construction

Every year you also pay as a self -employed person in the construction income tax. You pay this about your profit from business. This is all turnover minus all costs of the entire year. You all count these amounts excluding VAT. You have already paid this VAT with your VAT returns per quarter.

Of your win you can still do the self -employed person’s deduction pick up (if you meet the hour criterion) and possibly the starter (You can apply this 3 times in the first 5 years of your entrepreneurship). Then also always becomes the SME profit exemption incorporated.

Calculation example of income tax self -employed people in construction

• Turnover: € 103,557 (excluding VAT, based on the average turnover of self -employed people in construction 2024)
• Profit (after deduction of costs): € 49,735 (excluding VAT, based on average profit from self -employed people in construction 2024)

Income tax to be paid 2025:

Do you want to be able to calculate this for your own figures? Then download the template ‘set aside for your tax. ‘ This allows you to make the above calculation for your own turnover and costs. And you immediately know how much you have to put aside for your tax and therefore how much you have left as a self -employed person in construction.

Do you want more information about your ‘salary’ as a self -employed person? You can do that in this article read.

Do you want to download the full hourly rates book from KNAB 2025? That is possible here.