How much should I set aside as a ZZP’er?

Everything you invoice clients this year, excluding VAT. The VAT you charge is not turnover; you pass it on.

Costs you genuinely incur for your business, excluding VAT. Materials, insurance, software, business travel. Private spending does not belong here.

Your turnover minus your business costs. This is the starting point, before any entrepreneur allowance.

Registering with the Chamber of Commerce does not automatically make you an entrepreneur for income tax. The Tax Administration looks at independence, the number of clients and entrepreneurial risk. If unsure, ask.

You meet it if you spend at least 1,225 hours a year on your business and more time on it than on other work. Hours for quotations and administration count too. Without it you are not entitled to the self-employed allowance.

The starter allowance increases the self-employed allowance. You may use it up to 3 times in the first 5 years, if you were not an entrepreneur in 1 or more of the 5 preceding years.

After the entrepreneur allowance and SME profit exemption that your answers suggest you may be entitled to.