Calculate your net take-home pay after Dutch income tax, national insurance, and tax credits
Franchise is deducted from gross before applying the rate. Standard AOW franchise 2026: €17,545.
Enter your salary details and click Calculate to see your breakdown
A step-by-step breakdown of the Dutch salary-to-net calculation using 2026 Belastingdienst rates.
Start with your gross salary. If you enable vakantiegeld, we add 8% to get your total annual gross.
If the 30% ruling applies, only 70% of your total gross is considered taxable income.
Three brackets: 9.32% up to €38,441; 37.48% to €76,817; 49.50% above that.
NI (AOW + Anw + Wlz) is charged on the first €38,441 only. Those aged 67+ pay reduced NI.
General tax credit and labour rebate directly reduce your tax bill. Child rebate added if applicable.
Total gross minus net tax equals your annual take-home. Divided for monthly, weekly, and daily figures.
Understanding these terms will help you interpret your salary breakdown.
Loonheffing is the combined payroll tax withheld by your employer from every payslip. It covers both income tax (inkomstenbelasting) and national insurance premiums (volksverzekeringen). Your employer remits this to the Belastingdienst on your behalf.
National insurance in the Netherlands consists of three schemes: AOW (state pension, 17.90%), Anw (survivor benefit, 0.10%), and Wlz (long-term care, 9.65%). Premiums are only levied on the first income bracket (up to €38,441). People aged 67+ no longer pay AOW premiums.
The general tax credit is a direct reduction from your total income tax bill. In 2026 the maximum is €3,068. It phases out as income rises above €24,814 and disappears entirely around €76,817. It applies to both income tax and national insurance components.
The labour rebate rewards people in paid employment. In 2026, the maximum rebate is approximately €5,156, reached at around €39,958 gross income. Above €39,958 the rebate phases out. It is calculated on your gross employment income (excluding holiday allowance).
Dutch law requires employers to pay at least 8% of your annual salary as vacation pay (vakantiegeld). It is typically paid as a lump sum in May. It is treated as regular income for tax purposes, so it is added to your total annual gross before calculating tax.
Eligible foreign employees recruited to the Netherlands can receive 30% of their gross salary tax-free as an expense reimbursement. This means only 70% of their salary is subject to Dutch income tax and national insurance, significantly reducing their effective tax rate.
Common questions about Dutch salary tax calculations
Dutch income tax (inkomstenbelasting) for 2026 uses three brackets. The first bracket covers income up to €38,441 at a combined rate of 35.82% (9.32% income tax + 26.50% national insurance). The second bracket covers €38,441 to €76,817 at 37.48% (income tax only, since national insurance is capped at the first bracket). Income above €76,817 is taxed at 49.50%. Tax credits — including the general tax credit (algemene heffingskorting) and labour rebate (arbeidskorting) — reduce the final tax bill.
The 30% ruling (30%-regeling) is an expat tax benefit in the Netherlands. Eligible foreign employees can receive 30% of their gross salary tax-free as a cost reimbursement, meaning only 70% of their salary is subject to Dutch income tax and national insurance. To qualify, you must be recruited from abroad, have specific expertise, and live more than 150 km from the Dutch border before coming to the Netherlands.
Vakantiegeld is a mandatory 8% holiday allowance that Dutch employers must pay on top of your gross salary. It is typically paid out in May each year. For example, if your annual gross salary is €50,000, your employer also pays €4,000 in vakantiegeld, making your total annual gross €54,000. This calculator can include or exclude the holiday allowance in the calculation.
The algemene heffingskorting (general tax credit) is a tax rebate that reduces the amount of income tax you owe. In 2026, the maximum credit is €3,068 for income up to approximately €24,814. Above this threshold, the credit phases out gradually and reaches zero at around €76,817. The credit directly reduces your tax bill rather than your taxable income, making it more valuable than an equivalent deduction.
This calculator uses the 2026 Dutch tax brackets, national insurance rates, general tax credit (algemene heffingskorting), and labour rebate (arbeidskorting) as provided by the Belastingdienst. Results are indicative estimates. Individual circumstances such as deductible expenses, mortgage interest, partner credits, or special income types may affect your actual tax position. Consult a Dutch tax adviser or the Belastingdienst for personalised guidance.
Disclaimer: This calculator is provided for informational purposes only and does not constitute tax or financial advice. Tax rates and credits are based on publicly available 2026 Belastingdienst rates and may not reflect all individual circumstances. Always consult a qualified Dutch tax adviser or the official Belastingdienst website for personalised guidance.