VAT Exemption Check (KOR)

VAT Exemption Check (KOR)

Not sure if you qualify for the kleineondernemersregeling (KOR), the Dutch VAT exemption for freelancers and small businesses? Use the check below for an instant indication based on the main 2026 conditions.

For freelancers and small business owners

Do you qualify for the VAT exemption?

Quick check on the main KOR conditions for 2026.

Is your business established in the Netherlands?
Expected revenue this calendar year Only revenue subject to VAT counts. VAT-exempt revenue (e.g. certain medical services) doesn't count.
€
Revenue last calendar year The Belastingdienst looks at both this year and the year before when you register.
€
Do you supply VAT-taxed goods or services? For example, are you a writer, journalist, or do you provide certain medical services? That revenue is often already exempt and counts differently.
Do you rent out property with VAT-taxed rental? VAT-taxed property rental excludes you from the KOR.
Result

    Still not sure? Book a free consultation

    Note: this is an indication, not tax advice. This check only tests the main KOR conditions. Exceptions, the EU-KOR, and your specific situation can affect the outcome. Always confirm your registration via Mijn Belastingdienst Zakelijk or get in touch with us.

    More about the small business VAT exemption

    This check gives a first indication based on the main conditions. Have a look at our services and pricing, or get in touch for a free conversation about your specific situation.

    Want the official rules? Visit the Belastingdienst or the Kamer van Koophandel for more information.