VAT, KvK registration and self-employment for sex workers

How to register with the KvK, how to file VAT returns as a sex worker, and which deductible expenses are fiscally relevant in 2026.

A practical guide to the business side

This piece accompanies our pillar Escort work and Dutch law and goes deeper into the business and fiscal side of independent sex work in the Netherlands. We do not provide personal tax advice — for your own situation, an appointment with a tax adviser or the Belastingdienst is always the right first step. This piece explains the general framework as it stands from the beginning of 2026.

We receive these questions frequently: "Do I have to pay VAT?" "How do I register with the KvK?" "Which costs can I deduct?" The answers are not complicated, but if you are just starting out they can seem overwhelming. Below are the basics.

Step 1: Chamber of Commerce registration

In the Netherlands, everyone who works structurally as a self-employed person is required to register with the Kamer van Koophandel. In practice, two SBI codes are used for sex workers:

SBI 9609 — Other personal service activities n.e.c. The most commonly used.
SBI 9329 — Other amusement and recreation activities. Also used occasionally; functionally equivalent.

For the Belastingdienst the distinction between 9609 and 9329 does not matter; the tax treatment is identical. The registration itself costs €82.25 in 2026 (one-off) and can be completed online. The KvK may ask about your professional activity; be factual and without embarrassment. Staff are bound by professional secrecy and the registration itself is public (your name can be looked up via kvk.nl). For those who value privacy: use your working name only on your advertisement profile, not with the KvK.

Step 2: VAT returns

Sex work falls under the standard VAT rate of 21%. This means:

The amounts you invoice (or that are included in a pricing agreement with the client) carry 21% VAT. Whether you communicate this as "excluding VAT" or "including VAT" is your own choice, but the VAT component must be remitted regardless.
You file a VAT return four times a year (quarterly). Those expecting turnover of below approximately €20,000 per year can opt for the Kleineondernemersregeling (KOR), which exempts you from VAT administration.

Our observation from the first twelve months on the Dutch platform is that approximately one third of independent providers work below the KOR threshold and can therefore apply the KOR. Two thirds are above it and file regular VAT returns. That ratio is probably not representative of the entire Dutch market — our data are limited to what providers tell us during onboarding and are therefore self-reported.

Step 3: Income tax

Like any income-tax entrepreneur, you file an annual income tax (IB) return. The profit from your business is your gross turnover minus deductible costs. The practically relevant deductible expenses for sex workers are:

Workspace costs. A part of your home that is used structurally as a workspace may be deductible under certain conditions. The conditions are strict and the Belastingdienst scrutinises this closely.
Travel costs. Train, taxi or car to outcall appointments. Keep a mileage log for car use.
Work clothing. Specific work clothing that cannot be used for ordinary private purposes.
Insurance. Professional liability insurance (not yet mandatory for sex workers in 2026 but strongly recommended), home-contents insurance pro-rata for the workspace, income-protection insurance.
Telephone and internet. Pro-rata business use.
Marketing and advertising costs. Including advertising costs on platforms such as this one, photographer fees, website hosting, KvK amendment fees.
Bookkeeping and advisory costs. A professional tax adviser is worth the money in our experience, especially in the first year.

As a self-employed person (zzp) you may also be eligible for the zelfstandigenaftrek (in 2026 €3,700, being gradually phased down in coming years) and the MKB-winstvrijstelling (14% of profit, after the zelfstandigenaftrek). Both benefits apply to sex workers in the normal way, provided you meet the hours criterion (1,225 hours per year spent on the business).

What most people get wrong in year one

In our contact stream we see a number of recurring problems among providers who are just starting out:

1. Registering with the KvK too late. The year of registration must be the same as the year you start. Registering in January of year 2 for work that has been running since September of year 1 is a red flag for the Belastingdienst. 2. Forgetting VAT. Especially when receiving individual amounts from clients — VAT is included, even if nobody mentions it. 3. Keeping no records. Income and expenditure must be retained for 7 years (Article 52 of the Algemene wet inzake rijksbelastingen). A simple cash book or a basic spreadsheet is sufficient. In the second year, such records prove extremely useful. 4. Deducting too much or too little. The Belastingdienst scrutinises workspace deductions; do not invent an office space if one does not exist.

Our limitations on this guide

We are a platform, not a tax adviser. What we write above is what we observe in practice and what the publicly available information from the Belastingdienst and the KvK states. For your own situation — especially if it deviates from the average independent provider — a conversation with a tax adviser who has experience with sex work is the best investment you can make in the first few months. PMW has contacts with advisers who work with this professional group; they can refer you.

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