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Escort work in the Netherlands: how to work legally

In the Netherlands (Holland) sex work venues have been legal since 2000, but each municipality sets its own rules: licences, minimum age and where you can work. This is what you need to do it within the law.

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The Netherlands at a glance

  • Legal and regulated; venues need a licence from the municipality.
  • From 18 by law, but many municipalities (such as Amsterdam) require 21.
  • Only with a passport from the EU, the European Economic Area or Switzerland.
  • If self-employed: registration with the Chamber of Commerce (KvK), VAT and income tax.

What the law says in the Netherlands

Since 2000, prostitution venues have been legal as long as they hold a licence from the municipality. Each municipality decides how many venues it allows, where and under what conditions, and sometimes it does not grant new licences.

Exploitation, human trafficking and any sexual service involving minors are still crimes.

A national bill has been going through parliament since 2021 (Wet regulering sekswerk). It would create a register and a compulsory licence for all sex workers, with a minimum age of 21. As of October 2026 it has not been passed: the government is still preparing changes.

Who can work as an escort in the Netherlands?

You must always carry a valid identity document.

Your situationCan you work?What you need
Passport or ID card from the EU, the European Economic Area or SwitzerlandYesMeet the municipality's age requirement, register with the Chamber of Commerce and hold whatever licence your municipality requires.
Non-EU passport with a permit that already allows self-employmentYesOnly if you already have that permit for another reason.
Non-EU passport without that permitNoThe government is clear: that permit is not granted for this work.

The European Economic Area is the EU plus Norway, Iceland and Liechtenstein. If you hold dual citizenship with a country such as Spain or Italy, you are in this group.

Step by step to work as a self-employed escort in the Netherlands

  1. Check your municipality's rules

    Minimum age (18 or 21), whether a licence is needed and where you can work. You can ask the municipality anonymously.

  2. Get a licence if you need one

    Work involving physical contact usually requires a municipal licence. Working only online does not.

  3. Register with the Chamber of Commerce (KvK)

    It is compulsory if you are self-employed, usually as a sole trader (eenmanszaak). You need DigiD (digital ID), a home address and a business address, which can be the same.

  4. Protect your privacy

    You can register as "personal services" without showing a trade name, and give a PO box instead of your address.

  5. Get your VAT number

    It arrives a few weeks after registration. Most venues will ask for your Chamber of Commerce register extract.

  6. File your taxes

    VAT every month or every quarter, and income tax every year. Keep your accounts for at least 7 years.

Where you can work

The rules vary a lot from one municipality to another. These are the ones set out by the government in its official guide.

Windows

  • You rent the window from a licensed operator.
  • They only exist in ten cities, including Amsterdam, The Hague and Groningen.
  • In Amsterdam the minimum age is 21.

Street

  • Only in Arnhem (with a special permit, but no new permits are issued) and in Nijmegen (no permit, with a limit on the number of people per day).

At home

  • Most municipalities ban receiving clients at home.
  • Working only online from home is allowed.

Taxes and social security in the Netherlands

  • Income tax: you pay it every year on what you earn, wherever you work. You can deduct business expenses.
  • VAT: monthly or quarterly returns, as instructed by the tax office (Belastingdienst).
  • Small businesses scheme (KOR): if you earn up to €20,000 a year, you may not have to charge VAT, although you will not be able to reclaim it on your expenses either.
  • Opting-in at clubs: the venue withholds tax and social security and pays you the net amount. In that case you are not self-employed.

Health

There are no compulsory medical check-ups for this work. Each region's public health service (GGD) offers advice and testing to sex workers. The government asks you to follow the hygiene guidelines of the national health institute (RIVM).

Ways of working and erotic massage

You can work in windows, in licensed clubs or private houses (self-employed or with opting-in), as an escort or only online. If you work as a self-employed escort, check whether your municipality requires an escort agency licence.

Erotic massage: an erotic massage salon is a sex business and needs the same municipal licence as any other venue. Amsterdam has closed salons that were operating without one.

Always

  • Carry your identity document.
  • Work only in licensed venues.

Never

  • Receive clients at home if your municipality bans it.
  • Work without an EU passport or a permit.

Price level in the Netherlands

€€€€€

The Netherlands stands at 116, above the European Union average (100), according to Eurostat (2025). Renting a window or a room is one of the biggest expenses.

Help and support organisations in the Netherlands

112Emergencies
sekswerk.infoInformation and support organisations · sekswerk.info
GGDYour region's public health service: advice and testing
Labour InspectorateTo report unsafe working conditions · nlarbeidsinspectie.nl

Frequently asked questions about the Netherlands

Can I work in Amsterdam at 18?

No. National law allows it from 18, but Amsterdam and many other municipalities require you to be 21.

Do I have to register with the Chamber of Commerce?

Yes, if you are self-employed. You can register as "personal services" and give a PO box so your address is not shown. If you work with opting-in at a club, you are not self-employed.

I'm from outside Europe and don't have an EU passport. Can I work?

No. The Dutch government states that residence permits are not granted for this work. You can only work if you already have a permit that allows you to be self-employed for another reason.

Can I receive clients in my flat?

In most municipalities, no. Ask your municipality; you can do so anonymously.

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    Sources

    Last reviewed: October 2026. Rules change: always check with the municipality where you are going to work.