Netherlands Salary
Netherlands income tax calculator 2026
Estimate Dutch monthly net pay from annual gross salary using 2026 wage tax/national insurance brackets, common tax credits, and an optional 30% ruling adjustment for eligible employees.
Calculator
Estimate Dutch take-home pay
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How it works
How Dutch salary tax is estimated
The calculator uses the 2026 Box 1 wage tax/national insurance rates for employees below state pension age: 35.75% up to €38,883, 37.56% from €38,883 to €78,426, and 49.50% above €78,426.
It then optionally applies the 2026 general tax credit and employed person's tax credit. If the 30% ruling is selected, the chosen portion of gross salary is treated as a tax-free allowance before the tax brackets are applied.
Taxable salary = Gross salary - pension deduction - 30% ruling allowance
Net salary = Gross salary - pension deduction - tax after credits
FAQ
Is this Netherlands calculator accurate for payroll?
No. It is a planning estimate. Actual Dutch payroll can depend on residency, pension scheme, tax credit settings, company car, 30% ruling, benefits, deductions, and employer payroll setup.
Should I enter salary including holiday allowance?
Use annual gross salary including holiday allowance and fixed annual salary components if you want a full-year estimate. Variable bonus should be tested separately because it can change payroll timing and withholding.
What sources are used?
The 2026 brackets and credit amounts are based on Belastingdienst wage tax/national insurance contribution tables for 2026. The calculator keeps the formula visible so users can understand the estimate.
How is the 30% ruling handled?
If selected, the calculator treats 30%, 20%, or 10% of gross salary as a tax-free allowance and taxes the remaining salary. Eligibility, transition rules, salary norms, caps, and employer setup can change the actual payroll result.
Can you show a 30% ruling example?
If annual gross salary is €60,000 and pension deduction is €3,000, selecting a 30% ruling creates an estimated €18,000 tax-free allowance. The taxable salary becomes about €39,000 instead of €57,000 before tax credits are applied.
Does the 30% ruling increase net salary?
Usually yes, because part of the salary is treated as tax-free. In the example above, the calculator shows lower annual tax and higher monthly net pay when the 30% ruling is enabled.
Who can use the 30% ruling?
The ruling is generally for eligible employees recruited from abroad who meet Dutch conditions. You normally need a valid decision, and salary norms or transition rules may apply, so confirm eligibility with your employer or tax adviser.
Does this include health insurance premium?
No. Dutch health insurance premiums are usually paid separately by the individual and vary by insurer, coverage, deductible, and personal choices.
Why do tax credits change with income?
The Dutch general tax credit and employed person's tax credit are income-linked. As taxable salary rises, credits can reduce or phase out, which is why taxable income matters as much as gross salary.
Should expats use gross salary or taxable salary?
Enter gross salary in the calculator and select the 30% ruling option only if it applies. The calculator then estimates taxable salary after pension deduction and the selected ruling allowance.