Netherlands Tax Calculator
A Dutch tax calculator for employees: enter your gross salary to see your estimated 2026 net salary, after income tax and national insurance premiums with the general and labour tax credits.
It is an annualised estimate for a full year of 2026 on one employment, with optional holiday allowance, a pension contribution or the 30% ruling. It is not a payslip and not a tax return.
Netherlands Tax Calculator
Your estimated net salary
Enter your gross salary to see your estimated net salary.
What this Dutch tax calculator calculates
It estimates the net salary of an employee in the Netherlands for 2026: what is left of your gross salary after income tax and national insurance premiums, once the general and labour tax credits are applied. It is for people who work for an employer, live in the Netherlands for the whole year, are below state pension (AOW) age and want a quick, transparent annual figure, for example to compare a job offer.
The result is an annualised estimate: one full year of 2026 salary taxed as a whole. It is not a payslip, because payroll withholding uses monthly tables and treats holiday allowance as a separate payment. The monthly figure is the annual net divided by 12, an average month. Net pay is before the health insurance premium you pay to your insurer.
You can add holiday allowance, a pension contribution you pay yourself, or the 30% ruling. The calculator does not model self-employed income, savings and investments, or a partner’s situation: see what it does not cover.
How your net salary is calculated
The calculator follows the same order for every salary, and "Show my calculation" in the result lists each step with your numbers.
- Gross salary. Your salary for the year. A monthly salary is multiplied by 12. If you choose holiday allowance, the calculator uses exactly 8% (the statutory minimum): "added on top" adds 8% to the salary you entered, "included" treats the salary you entered as already containing it, and "none" adds nothing. The result is your total gross salary for the year.
- Taxable wage. Your total gross salary, minus a pension contribution you pay yourself, minus the tax-free allowance if you use the 30% ruling.
- Income tax and premiums (Box 1). For employees below state pension age there are three 2026 brackets. The first bracket is 35.75% up to €38,883; it is higher than a pure income tax rate because it includes national insurance premiums (17.9% AOW, 0.1% Anw and 9.65% Wlz) on top of 8.1% income tax. The second bracket is 37.56% from €38,883 to €78,426, and the third is 49.5% above €78,426. Each part of your taxable wage is taxed at the rate of the bracket it falls in, and the amounts are added up. The result shows only the brackets your wage reaches.
- General tax credit (algemene heffingskorting). A credit of up to €3,115 that falls away gradually between €29,736 and €78,426 of taxable wage.
- Labour tax credit (arbeidskorting). A credit for working that builds up with your wage to a maximum of €5,685 and then falls away at higher wages, reaching zero at €132,920.
- Net salary. Total gross salary, minus your pension contribution, minus the tax after the two credits. Credits can lower the tax to zero but not below it. The amounts are rounded the way the Belastingdienst’s payroll rules prescribe.
The 30% ruling
If you switch it on, the calculator treats up to 30% of your total wage, including holiday allowance, as a tax-free allowance, so your taxable wage is lower. Two 2026 limits apply: the allowance is worked out on a wage of at most €262,000, and the allowance cannot take your taxable wage below a salary norm of €48,013 (€36,497 if you are under 30 with a master’s degree). When no allowance is possible at your salary, the result says so. The calculator assumes you are eligible and does not check the conditions, and it does not combine the ruling with a pension contribution.
Pension contribution
A contribution you pay yourself, entered as an amount in euros, is deducted from your gross salary before tax. It lowers your taxable wage and also your net pay by the amount you pay in. Employer contributions are not part of the calculation.
Worked examples for 2026
These examples were run through the calculator above and are estimates, not payslips. Change the inputs in the calculator to see your own numbers.
Example 1: A gross salary of €55,000 a year
An employee with a gross salary of €55,000 a year, no holiday allowance on top, no pension contribution and no 30% ruling.
| Step | Amount |
|---|---|
| Total gross salary for the year | €55,000 |
| Taxable wage | €55,000 |
| Income tax and social premiums before credits | €19,953 |
| General tax credit used | − €1,499 |
| Labour tax credit used | − €5,073 |
| Income tax and social premiums after credits | €13,381 |
| Estimated net salary per year | €41,619.00 |
| Average net salary per month | €3,468.25 |
Example 2: €3,500 a month with holiday allowance on top and a pension contribution
An employee with a gross salary of €3,500 a month before holiday allowance. The 8% holiday allowance is added on top, and they pay €200 a month into their own pension.
| Step | Amount |
|---|---|
| Holiday allowance (8%) | + €3,360 |
| Total gross salary for the year | €45,360 |
| Your pension contribution | − €2,400 |
| Taxable wage | €42,960 |
| Income tax and social premiums before credits | €15,431 |
| General tax credit used | − €2,269 |
| Labour tax credit used | − €5,634 |
| Income tax and social premiums after credits | €7,528 |
| Estimated net salary per year | €35,432.00 |
| Average net salary per month | €2,952.67 |
Example 3: A gross salary of €70,000 a year with the 30% ruling
An employee with a gross salary of €70,000 a year and the 30% ruling switched on (the calculator assumes the person is eligible).
| Step | Amount |
|---|---|
| Total gross salary for the year | €70,000 |
| 30% ruling tax-free allowance | − €21,000 |
| Taxable wage | €49,000 |
| Income tax and social premiums before credits | €17,699 |
| General tax credit used | − €1,883 |
| Labour tax credit used | − €5,464 |
| Income tax and social premiums after credits | €10,352 |
| Estimated net salary per year | €59,648.00 |
| Average net salary per month | €4,970.67 |
What this calculator does not cover
This is not a tax return and not a payslip, and it does not replace advice about your own situation. It does not model:
- self-employed (ZZP) income and its deductions;
- Box 2 (substantial shareholding) and Box 3 (savings and investments);
- calculations specific to people at or above state pension (AOW) age;
- part-year residents, non-residents and employment for only part of the year;
- credits and allowances that depend on a partner, children or other circumstances, and healthcare allowance;
- any 2027 rules: the calculator covers 2026 only;
- special payments taxed at their own rate, and anything specific to your payslip, such as how payroll withholds a bonus or the holiday allowance in the month it is paid;
- the 30% ruling together with a pension contribution: this combination is not supported and the calculator says so instead of guessing.
Your employer’s payroll administration and the Belastingdienst decide what is actually withheld and owed.
Where the 2026 rules come from
The brackets, rates, credits and 30% ruling limits are taken from the Belastingdienst’s published 2026 payroll tax tables and calculation rules, and the 8% holiday allowance from Rijksoverheid. The calculator was also checked against the Belastingdienst’s own white monthly wage tax table for 2026. The documents are listed with the date they were checked under "Sources" below. Commercial calculators were not used as a source of rules.
How this calculator works
Inputs
- Gross salary (EUR)
- Your gross salary in euros, per month or per year.
- Holiday allowance
- None, already included in your salary, or added on top at 8%.
- 30% ruling
- Switch on if you hold the 30% ruling. The calculator assumes you are eligible and does not check it.
- Pension contribution (EUR)
- The amount you pay yourself towards your pension, in euros, in the same period as your salary.
Results
- Estimated net salary (EUR)
- Per year, and as an average month (the annual figure divided by 12).
- Tax breakdown (EUR)
- Income tax and national insurance premiums by bracket, the two tax credits used and, on request, every calculation step.
Formulas
Net salary
net = total gross salary - pension contribution - (tax and premiums before credits - general tax credit - labour tax credit)
Assumptions
- An annualised estimate for 2026, not a payslip: payroll withholding uses monthly tables and treats holiday allowance separately, so actual monthly pay can differ.
- A full-year Dutch tax resident employee below state pension (AOW) age, with one employer and the payroll tax credits applied.
- Net pay is before the health insurance premium you pay to your insurer. Employer-paid contributions are not part of net pay.
- Holiday allowance is assumed to be exactly 8%. The 30% ruling cannot be combined with a pension contribution here.
- The 30% ruling is assumed to apply when switched on: eligibility is not checked.
- Your entries stay in your browser. They are not sent anywhere, saved, or put in the page address.
Common questions
- How does a Dutch tax calculator work?
- It takes your gross salary, works out the income tax and national insurance premiums that fall in each of the three 2026 Box 1 brackets, subtracts them, and adds back the general and labour tax credits, which lower the tax you pay. What is left is the estimated net salary.
- Is the result monthly or annual?
- The calculation is for a full year, and the headline is the net salary per year. The monthly figure is that annual net divided by 12, an average month. It is not the amount on any single payslip.
- Does it include tax credits?
- Yes. The general tax credit (algemene heffingskorting) and the labour tax credit (arbeidskorting) are both applied, and each is shown separately in the result. Other credits and allowances, such as those that depend on a partner, are not included.
- Does it include holiday allowance?
- Optionally. Choose whether your salary has no holiday allowance, already includes it, or has it added on top. The calculator assumes an allowance of exactly 8% and taxes it with the rest of the year’s wage, so your payslip for the month it is paid will look different.
- Does it support the 30% ruling?
- Yes, as an option. When switched on, up to 30% of your total wage (including holiday allowance) is treated as a tax-free allowance, within the 2026 limits the calculator applies. It assumes you are eligible and does not check the conditions. Choose the under-30 master’s option only if the lower salary norm applies to you.
- Does it support pension contributions?
- Yes, a contribution you pay yourself, entered as an amount in euros. It lowers your taxable wage and is shown as its own line. It cannot be combined with the 30% ruling in this calculator, because the official rules it uses do not say whether the 30% is worked out before or after your pension contribution.
- Can self-employed people use it?
- No. It is built for employees. Self-employed (ZZP) income is taxed differently, with deductions such as the self-employed allowance, and this calculator does not model that.
- Is this an official tax filing calculation?
- No. It is an estimate based on the Belastingdienst’s published 2026 payroll rules, not a tax return and not an official figure. Your payslip, your employer’s payroll administration and the Belastingdienst prevail.
Sources
- Tarieven, bedragen en percentages loonheffingen vanaf 1 januari 2026 (tax brackets, tax credits and 30% ruling figures) – Belastingdienst (Dutch Tax Administration) (checked )
- Rekenvoorschriften voor de geautomatiseerde loonadministratie 2026 (calculation rules and rounding) – Belastingdienst (Dutch Tax Administration) (checked )
- Handboek Loonheffingen 2026 (30% ruling, holiday allowance and wage rules) – Belastingdienst (Dutch Tax Administration) (checked )
- Witte Maandloon-tabel loonbelasting/premie volksverzekeringen 2026 (the official table the calculator is checked against) – Belastingdienst (Dutch Tax Administration) (checked )
- Hoe hoog is mijn vakantiegeld? (holiday allowance of at least 8%) – Rijksoverheid (Dutch Government) (checked )
- Wat is een heffingskorting en welke heffingskortingen zijn er? (tax credits) – Rijksoverheid (Dutch Government) (checked )