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NET SALARY / 2026 / NETHERLANDS

Netherlands net salary calculator 2026

Turn a Dutch gross salary into net pay for 2026: box 1 tax and national insurance, the general and labour tax credits, 8% holiday allowance, pension and the 30% ruling.

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Your details

01Salary

Excluding holiday allowance.

Turn off if your salary already includes it.

From your payslip or pension plan; often a few percent.

02Expat

Net salary per month

€3,586

€46,471 a year, incl. €3,442 net holiday allowance in May

Net pay per year
€46,471
Net holiday allowance
€3,442
Wage tax per year
€18,329
Effective tax rate
28.3%
Rate on your next euro
50.5%
30% ruling allowance
€0
  • Box 1 for 2026: 35.75% up to €38,883 (income tax plus national insurance), 37.56% up to €78,426 and 49.50% above, less the general tax credit (up to €3,115) and the labour tax credit (up to €5,685), both of which shrink at higher incomes. Effective rate 28.3%, rate on your next euro 50.5%.
  • Holiday allowance of 8% is added to the salary entered and usually paid in May. It is taxed through a separate table, but over the year the tax matches this calculation.
  • Moving to the Netherlands for work? Turn on the 30% ruling to see the effect of the tax-free allowance for expats.
  • Assumes one employer applying the tax credits, below state pension (AOW) age. Your employer also pays health insurance (Zvw, 6.10%) and employee insurance contributions on top; you pay your own health insurance premium separately.

Net salary per month: €3,586 €46,471 a year, incl. €3,442 net holiday allowance in May

From gross to net (per year)
Show the breakdownPer yearPer month
Gross salary€60,000€5,000
Holiday allowance (8%)€4,800€400
Taxable wage€64,800€5,400
Box 1 tax and national insurance−€23,635−€1,970
General tax credit (algemene heffingskorting)€872€73
Labour tax credit (arbeidskorting)€4,435€370
Wage tax (loonheffing)−€18,329−€1,527
Net pay€46,471€3,873
Where your gross pay goes
72%TAKE-HOME
  • Net pay€46,47172%
  • Wage tax€18,32928%

€3,586

€46,471 a year, incl. €3,442 net holiday allowance in May

How it's calculated

Dutch employers withhold one combined amount, the wage tax (loonheffing), covering income tax and the national insurance contributions for state pension, survivors and long-term care. It is worked out on your annual wage with the box 1 rates and reduced by two tax credits. The calculator does the same calculation for the whole year.Belastingdienst

The formula

  1. Wage = salary + 8% holiday allowance (at least 8% by law)Overheid.nl
  2. Taxable wage = wage − your pension contribution − the 30% ruling allowance (if any)
  3. Box 1 = 35.75% up to €38,883 + 37.56% up to €78,426 + 49.50% above
  4. General tax credit = €3,115 − 6.398% of income above €29,736 (not below zero)
  5. Labour tax credit = 8.324% of employment income up to €11,965, rising through €996 and €5,300 to a peak of €5,685 at €45,592, then falling by 6.51% to zero at €132,920
  6. Wage tax = box 1 − both credits; net = wage − pension − wage tax

Worked example

A €60,000 salary with 8% holiday allowance is a €64,800 wage. Box 1 on that, less the general and labour tax credits, gives a wage tax of €18,329, an effective rate of 28.3%. Net pay is €3,586 a month, plus €3,442 of net holiday allowance in May.

€60,000 salary plus 8% holiday allowanceNET SALARY / NETHERLANDS / 2026
LinePer yearPer month
Gross salary€60,000€5,000
Holiday allowance (8%)€4,800€400
Taxable wage€64,800€5,400
Box 1 tax and national insurance-€23,635-€1,970
General tax credit (algemene heffingskorting)€872€73
Labour tax credit (arbeidskorting)€4,435€370
Wage tax (loonheffing)-€18,329-€1,527
Net pay€46,471€3,873

With the 30% ruling, the same salary takes home €4,239 a month. Because taxable wages must stay at or above the €48,013 salary norm, the allowance is capped here.Rijksoverheid

Assumptions and limitations

  • Below state pension (AOW) age, one employer applying the tax credits, no other income.
  • Pension contributions vary by plan; enter yours as a percentage of pay.
  • Health insurance premiums you pay yourself, travel allowances and other payslip items are not included.
  • Employer costs: your employer also pays the health insurance levy (Zvw, 6.10%) and unemployment and disability premiums on top.
FAQ

Questions people ask

How much tax do you pay on a salary in the Netherlands?

In 2026 the combined rate of income tax and national insurance in box 1 is 35.75% on the first €38,883 of taxable income, 37.56% up to €78,426 and 49.50% above that, for people below state pension age. Two tax credits then reduce the tax: the general tax credit and the labour tax credit, so the effective rate is well below the bracket rates.

What are the general and labour tax credits?

The general tax credit (algemene heffingskorting) is up to €3,115 in 2026 and falls by 6.398% of income above €29,736. The labour tax credit (arbeidskorting) rewards working: it rises to €5,685 for employment income around €45,592 and then falls, reaching zero at €132,920. Your employer applies both through payroll if you ask it to.

What is holiday allowance in the Netherlands?

Employees are entitled to holiday allowance (vakantiegeld) of at least 8% of their wages, usually paid once a year in May. It is taxed like salary. Check whether the salary in your contract includes it; the calculator can add it or treat it as already included.

How does the 30% ruling work in 2026?

Qualifying employees recruited from abroad can receive up to 30% of their wages tax-free to cover the extra costs of moving. In 2026 the taxable salary must stay at or above €48,013 (€36,497 for under-30s with a master's degree), and the allowance applies to wages up to €262,000. From 2027 the maximum falls to 27% for most rulings.

Why is my Dutch payslip different from this calculation?

Payroll uses tables that round amounts and apply a different rate to special payments such as holiday allowance and bonuses, pension contributions vary by plan, and some employers add or deduct items such as travel allowances. Over a full year with one employer, the tax normally comes close to this annual calculation.

Sources

  1. BelastingdienstTarieven, bedragen en percentages loonheffingen vanaf 1 januari 2026 · retrieved 2026-10-20
  2. BelastingdienstBox 1: tarieven 2026 · retrieved 2026-10-20
  3. Overheid.nlWet minimumloon en minimumvakantiebijslag · retrieved 2026-10-20

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How every figure is checked: methodology.