Dutch tax calculator 2026: your net salary after tax
Enter your gross salary and see what reaches your bank account in 2026. Every deduction is explained below, with the official figures behind it.
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Figures from the Belastingdienst and Rijksoverheid · Checked 28 September 2026
Calculator
Netherlands salary calculator 2026
Type your gross salary; the result updates as you go. Tick the boxes that apply to you.
Net salary per month
–
from – gross, before holiday allowance
Net payTax
- Net per year, with holiday allowance–
- Holiday allowance after tax–
- Income tax and national insurance–
- Tax credits–
- Tax you pay–
- Effective tax rate–
- Tax-free under the 30% ruling–
- Hourly rate–
Estimate for 2026, based on published Belastingdienst / Rijksoverheid figures. Your payslip may differ by a few percent because of pension contributions, sector rules and rounding. Not tax advice.
Your payslip doesn’t match, or wages or holiday allowance are missing? See what to do when your employer doesn’t pay.
Result looks wrong, or your employer disagrees? Tell us what happened and we match you with an employment lawyer who can check your contract.
Short answer
This Netherlands salary calculator turns a gross salary into net pay for 2026 with the Belastingdienst’s own figures: three tax brackets from 35.75% to 49.50%, the general and labour tax credits, 8% holiday allowance and, if you have it, the 30% ruling. A gross salary of €4,000 a month works out at about €3,179 net per month before holiday allowance. Pension contributions are not included, so your payslip can differ by a few percent.
Key facts for 2026
- 35.75% is the 2026 rate on the first €38,883 of taxable income, national insurance included.
- 49.50% applies to taxable income above €78,426.
- €3,115 is the maximum general tax credit, and €5,685 the maximum labour tax credit.
- 8% holiday allowance comes on top of your salary, usually paid in May or June.
- 30% of your salary can be paid tax-free under the expat scheme if your taxable pay stays above €48,013.
- €78,600 is the most that can be paid tax-free under the 30% ruling in 2026.
- 27% is the maximum tax-free percentage from 1 January 2027.
This is general information about Dutch law, not legal advice for your situation. Rules change; figures are for 2026. No rights can be derived from this text.
Tax brackets
How Dutch income tax works in 2026
Tax on a salary is charged in three brackets, and the first two include the national insurance contributions (premie volksverzekeringen). Each rate applies only to the part of your taxable income inside that bracket (Belastingdienst).
| Taxable income | Under state pension age | State pension age |
|---|---|---|
| Up to €38,883 | 35.75% | 17.85% |
| €38,883 to €78,426 | 37.56% | 37.56% |
| Above €78,426 | 49.50% | 49.50% |
Source: Belastingdienst payroll tax figures 2026. The state pension age column is for people born on or after 1 January 1946.
The calculator works out the tax on your annual salary, takes off the tax credits and shows the result per month and per year.
How the calculation works, in 5 steps
The full rules, with the boxes and deadlines, are in our guide to income tax in the Netherlands.
- Add up your gross pay for the year, with the holiday allowance of at least 8% included.
- With the 30% ruling, take off the tax-free part: up to 30% of your pay, as long as the taxable rest stays above €48,013 (€36,497 if you are under 30 with a master’s degree), and at most €78,600.
- Apply the three brackets: 35.75% up to €38,883, 37.56% up to €78,426 and 49.50% above that (17.85% in the first bracket from state pension age).
- Take off the tax credits: the general tax credit (up to €3,115) and the labour tax credit (up to €5,685). From state pension age these are €1,556 and €2,840, plus the elderly person’s tax credit of up to €2,067.
- What is left is the tax you pay. Your net pay is your gross pay minus that tax; the calculator shows it per month and shows the holiday allowance after tax separately.
2027
Tax calculator 2027: what changes (estimate)
On 15 September 2026 the government proposed the 2027 figures in the Belastingplan 2027. Parliament still has to pass them, and some amounts are only fixed after the minimum wage is set in November 2026 (Rijksoverheid). Switch the calculator to “2027 (estimate)” to see what they mean for you.
| Under state pension age | 2026 | 2027 (proposed) |
|---|---|---|
| Rate, first bracket | 35.75% | 36.23% |
| First bracket ends at | €38,883 | €39,247 |
| Rate, second bracket | 37.56% | 38.16% |
| Top rate, above €78,426 | 49.50% | 49.50% |
| General tax credit, maximum | €3,115 | €3,154 |
| Labour tax credit, maximum | €5,685 | €5,929 |
| 30% ruling, maximum tax-free | 30% | 27% |
Source: Belastingplan 2027, explanatory memorandum, table 1 (Rijksoverheid, 15 September 2026); 27% from 1 January 2027: Rijksoverheid. Example: €60,000 a year with holiday allowance gives about €3,505 net a month in 2027, against €3,491 in 2026. The calculator switches to the official 2027 figures as soon as the Belastingdienst publishes them.
Tax credits
The two tax credits that lower your tax
Two credits come off the tax, and both shrink as your income rises.
- General tax credit (algemene heffingskorting): €3,115, reduced by 6.398% of your income above €29,736, and zero from €78,426 (Belastingdienst).
- Labour tax credit (arbeidskorting): it builds up with your pay to €5,685 at €45,592, then drops by 6.51% of the income above that and reaches zero at €132,920 (Belastingdienst).
- At state pension age the maximums are €1,556 and €2,840.
- Your employer applies them through the payroll tax credit (loonheffingskorting), so they are already in your monthly pay (Belastingdienst wage table).
Holiday allowance
Holiday allowance: at least 8%, usually paid in May or June
You are entitled to holiday allowance (vakantiegeld) of at least 8% of your gross annual salary, and most employees receive it in May or June (Rijksoverheid).
- At least once a year: your contract or collective agreement (cao) says when.
- Higher salaries: above 3 times the minimum wage, your employer can agree with you in writing on less or none.
- In the calculator: if your contract salary already includes it, tick the first box; otherwise 8% is added. The big number is your normal monthly pay; the holiday allowance after tax has its own line, worked out as the extra tax on your year once the allowance is added.
Expat scheme
The 30% ruling in one paragraph
Under the expat scheme, formerly the 30% ruling, your employer can pay up to 30% of your salary tax-free for up to 5 years (Business.gov.nl).
- Who qualifies: you were recruited from abroad or transferred within a multinational, and lived more than 150 km from the Dutch border for more than 16 of the 24 months before your first working day.
- Salary norm 2026: your taxable salary, after the tax-free part, must stay above €48,013, or €36,497 if you are under 30 with a Dutch master’s degree or a foreign equivalent (Belastingdienst). The calculator never lets the tax-free part take you below it.
- Cap: the tax-free part is at most €78,600 in 2026, reached at a salary of €262,000 (Belastingdienst).
- 2027: the maximum drops to 27% from 1 January 2027.
- Apply in time: the employer asks for approval within 4 months of your first working day.
Our highly skilled migrant visa guide covers the permit that usually comes with it.
Your payslip
Why your payslip can differ
The calculator shows income tax only; a real payslip has more lines.
- Pension contributions depend on your employer’s scheme and are not modelled.
- Health insurance: the income-related Zvw contribution (6.10% in 2026) is an employer levy (Belastingdienst), so it does not lower your net pay.
- Bonuses and a 13th month count as wage too (Belastingdienst), but the calculator only includes your salary and holiday allowance.
- Rounding: payroll uses the wage tables for each pay period, so a difference of a few euros is normal.
- Not paid correctly? Our guide on an employer not paying wages sets out what you can do.
Examples
Gross to net examples for 2026
These examples start from a gross annual salary that already includes 8% holiday allowance, under state pension age.
| Gross per year, with holiday allowance | Net per month, before holiday allowance | Net per year | Net per month with the 30% ruling |
|---|---|---|---|
| €40,000 | €2,664 | €33,714 | €2,664 |
| €55,000 | €3,300 | €41,617 | €3,422 |
| €70,000 | €3,873 | €49,047 | €4,580 |
| €100,000 | €4,954 | €62,711 | €6,188 |
Calculated with the same 2026 figures as the calculator. At €40,000 the salary is below the 30% ruling norm, so the ruling adds nothing. Weighing a job offer? Our Netherlands work visa guide lists the salary each permit needs. On the minimum wage in the Netherlands, €14.99 an hour from 1 July 2026, 40 hours a week comes to about €2,598 gross a month: see what that leaves after tax.
Three worked examples
- €45,000 a year, with holiday allowance: the brackets give €16,198, the tax credits take off €7,812, so you pay €8,386 (18.6%). Net: €36,614 a year, or €2,890 a month plus €1,933 holiday allowance after tax.
- €60,000 a year, with holiday allowance: €21,832 from the brackets minus €5,926 in credits, so you pay €15,906 (26.5%). Net: €44,094 a year, or €3,491 a month plus €2,201 holiday allowance after tax.
- Highly skilled migrant on €80,000 a year with the 30% ruling: €24,000 is paid tax-free, so tax is charged on €56,000 (above the €48,013 norm). €20,330 from the brackets minus €6,442 in credits means you pay €13,888 (17.4%). Net: €66,112 a year, or €5,190 a month plus €3,832 holiday allowance, about €935 a month more than without the ruling.
Keep reading
Related guides
More guides on working in the Netherlands.
Highly skilled migrant visa
The 2026 salary criteria and how sponsors apply.
Tax30% ruling checker
Six questions to see if the expat scheme applies to you.
PayAverage salary
How your pay compares by age, sector, job and city.
PayMinimum wage
The 2026 hourly minimum wage and youth rates.
PayEmployer not paying wages
What to do when your salary is late or missing.
EmploymentEmployment law guides
Contracts, dismissal and your rights at work.
FAQ
Frequently asked questions
How accurate is this Netherlands salary calculator?
It uses the 2026 tax brackets and tax credits published by the Belastingdienst. Checked against the Belastingdienst monthly wage-tax table, the tax it calculates differs by less than one euro a month at monthly salaries between €3,330 and €7,501.50. Your payslip can still differ, mainly because of pension contributions, bonuses and how payroll software rounds each month.
What is the net salary for €4,000 gross a month in the Netherlands?
Under state pension age and without the 30% ruling, €4,000 gross a month is about €3,179 net a month in 2026. On top of that, 8% holiday allowance of €3,840 gross leaves about €1,902 after tax, usually paid in May or June. A pension contribution would lower both amounts.
How much tax do I pay on €60,000 in the Netherlands?
In 2026, on €60,000 a year including holiday allowance and without the 30% ruling, you pay about €15,906 in income tax and national insurance: €21,832 from the brackets minus €5,926 in tax credits. That is an effective rate of 26.5% and leaves about €44,094 net a year, or €3,491 a month plus holiday allowance.
What are the Dutch income tax brackets for 2026?
Under state pension age: 35.75% on taxable income up to €38,883, 37.56% from €38,883 to €78,426, and 49.50% above €78,426. The first two rates include national insurance. From state pension age the first rate is 17.85% (if you were born in 1946 or later). The tax credits then lower the total you pay.
Is holiday allowance included in my monthly salary?
Usually not. By law you get at least 8% of your gross annual salary as holiday allowance, and most employees receive it in May or June as one payment. Some contracts state a salary that already includes it; in that case tick the box in the calculator, so the 8% is not added twice.
How much does the 30% ruling add to my net salary?
It depends on your salary. At €6,000 gross a month in 2026 you keep about €908 more per month than without the ruling, because part of the salary is paid tax-free. Your taxable salary must stay above €48,013, so on lower salaries the benefit shrinks or disappears.
Why is my holiday allowance so much lower after tax?
Holiday allowance comes on top of your normal pay, so all of it is taxed at the rate for the top of your annual income, and your tax credits shrink as that income rises. That is why the amount after tax can look low. The calculator shows the holiday allowance after tax as its own line, next to your monthly net salary.
Does the calculator include pension contributions?
No. Pension contributions depend on your employer and your sector, so the calculator leaves them out. If you know your own share, subtract it from the gross amount before you enter it for a closer estimate. Contributions your employer pays on top of your salary do not change your net pay.
Does the calculator work if I have reached state pension age?
Yes, choose the state pension age option. From that age you no longer pay the AOW premium, so the first bracket drops to 17.85%, and the maximum tax credits are €1,556 and €2,840 in 2026. You also get the elderly person’s tax credit (ouderenkorting): €2,067 if your income is €46,002 or less, reduced by 15% of the income above that and €0 from €59,782. The calculator counts your salary only; your AOW and any pension also count as income, so with those your credit can be lower. The option assumes you are at that age for the whole year.
Which tax year does the calculator use?
The 2026 figures published by the Belastingdienst: the tax brackets, the general and labour tax credits and the expat scheme salary norms. You can also switch to a 2027 estimate based on the Belastingplan 2027 of 15 September 2026; it is replaced by the official 2027 figures as soon as the Belastingdienst publishes them. From 1 January 2027 the 30% ruling drops to a maximum of 27%.
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Official sources, checked 28 September 2026
- Belastingdienst: tax rates and tax credits 2026 (in Dutch)
- Belastingdienst: payroll tax rates and amounts from 1 January 2026 (PDF, in Dutch)
- Belastingdienst: general tax credit table 2026 (in Dutch)
- Belastingdienst: labour tax credit table 2026 (in Dutch)
- Belastingdienst: white monthly wage-tax table 2026 (PDF, in Dutch)
- Rijksoverheid: how much holiday allowance do I get? (in Dutch)
- Business.gov.nl (KVK): the expat scheme, formerly the 30% ruling
- Belastingdienst: the expertise requirement of the expat scheme (in Dutch)
- Belastingdienst: what the expat scheme allows (in Dutch)
- Belastingdienst: payroll tax handbook, chapter 4, what counts as wage (PDF, in Dutch)
Final notes and legal disclaimer
- This article provides general information and is not tailored to your personal circumstances.
- It does not cover all situations, exceptions, or recent legal changes.
- Reading this article does not create a lawyer-client relationship with findlawyer.nl or any associated entity.
- No guarantee is given that this information is complete, accurate, or up to date.
- No rights can be derived from this article.
- For decisions about your salary, tax or employment contract, or your specific situation, always consult a qualified professional.
FindLawyer is a lawyer-matching and case-preparation service. Legal advice comes from the independent lawyer.