Working as a Runner in the Netherlands: A Complete Tax Guide 

Working as a Runner in the Netherlands does not fall under traditional employment contracts. Platforms like BikeRunner operate as part of the gig economy, similar to Uber, Wolt, or Helpling. This means you are not an employee but work independently, which affects your tax obligations. 

Freelancer / Self-Employed without Personnel (ZZP) 

In the Netherlands, you can work as a freelancer without having a registered business. The money you earn is considered income from additional work (also called “result from other activities”). This is similar to a one time paid job, such as performing in a bar or mowing a neighbor’s lawn. 

Find here all the information from the Dutch government for entrepreneurs (also ZZP-ers) who do business in the Netherlands. 

Income Reporting to the Tax Authorities 

Since 2023, all income from platforms like BikeRunner is automatically reported to the Dutch Tax Authorities under the EU DAC7 regulation. This happens for the previous year no later than January 31 of the following year. 

In the Netherlands, you may be eligible for tax credits and a tax-free allowance, depending on your situation. For example, the general tax credit can reduce the amount of income tax you have to pay. If your total income stays below a certain threshold, you may pay little to no tax. 

For more information, visit: 

EU DAC7 Regulation 

Filing Your Tax Return 

As a Runner, you can also choose to declare your income yourself as well, in your annual tax return. Your income should be reported under  ‘income from additional work’.

For more details on tax filing, visit: business.gov.nl: Income Tax 

Deducting Expenses 

BikeRunner only reports your income, but you must track your expenses to reduce your taxable income. You only pay tax on your net income (income minus expenses). Deductible expenses include: 

Bicycle tools and spare parts

Safety equipment (helmet, lights, reflective vest) 

Weatherproof clothing (rain jacket, gloves) 

Phone costs (if used for work) 

Public transport costs (for work-related travel) 

Liability or accident insurance 

For more information on deductible expenses, visit: Dutch Tax Authorities – Deductible Expenses 

Tracking Expenses 

Option 1: Manual Administration (Excel/Google Sheets) 

Create a spreadsheet with the following columns: 

�� Tip: Keep digital copies of receipts (scan or photograph them). 

Option 2: Accounting Apps 

Use accounting software to simplify tax returns. Popular options include: 

Moneybird 

e-Boekhouden.nl 

Exact Online 

Excel (for basic bookkeeping) 

Mileage Reimbursement 

If you use your own vehicle, you can claim a tax-free mileage allowance of €0.21 per kilometer for work related travel. Keep a trip log with: 

Date of the trip 

Start and end odometer readings 

Purpose of the trip 

You can claim the mileage allowance in your annual tax return (income tax return) to reduce your taxable income. 

For more details, visit: Dutch Tax Authorities – Mileage Reimbursement 

Income Above a Certain Threshold 

If your income as a freelancer exceeds a certain threshold, you may need to register as a business with the  Chamber of Commerce (KvK). 

Important Considerations: 

1. Income threshold: If your activities are commercial and structured, you may be classified as an entrepreneur. The Tax Authorities assess this on a case-by-case basis. 

2. Tax Obligations: 

Income Tax: You report your profit, and tax is calculated using progressive rates. 

VAT (Sales Tax): If your annual revenue exceeds €20,000, you must register for VAT. Below this amount, you may qualify for the Small Business Scheme (KOR) and be exempt from VAT. 

3. KvK Registration: Required if your activities are structured as a business. Registration is free. 

For more information, visit: 

Dutch Tax Authorities – VAT 

Small Business Scheme (KOR) 

Chamber of Commerce – Registering a Business 

Final Tips for Runners 

Track your income and expenses monthly to avoid last-minute tax issues. 

Use accounting apps to automate bookkeeping. 

Keep all receipts as proof for deductions. 

Stay updated on tax rules to maximize your tax benefits and avoid fines. 

By following this guide, you can comply with Dutch tax laws while optimizing your income as a Runner.