Netherlands box 1 rates for 2026
| Taxable box 1 income | Rate |
|---|---|
| Up to €38,883 | 35.75% |
| €38,884 to €78,426 | 37.56% |
| Over €78,426 | 49.50% |
For employees below AOW age, these combined rates include income tax and national-insurance contributions.
Salary calculator
Netherlands salary calculator 2026: gross to net salary
Calculate Dutch net salary for 2026. Enter gross pay and bonus, then add 8% holiday allowance, AOW-age treatment or the expatriate facility to see box 1 tax, both payroll tax credits and monthly take-home.
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2026 tax guide
How Dutch gross salary becomes net pay
Dutch employment income is taxed in box 1. The headline rates include national insurance, then the general tax credit and labour tax credit reduce the final bill. Holiday allowance, bonuses, pension deductions and the expatriate facility can materially change take-home pay.
Updated 22 June 2026. Examples use 2026 rates for an employee below AOW age, without the expatriate facility, holiday allowance, bonus or an occupational-pension deduction.
Main payroll tax credits
| Credit | 2026 treatment |
|---|---|
| General tax credit | Up to €3,115, reducing above €29,736 |
| Labour tax credit | Rises with employment income, then tapers after €45,592 |
| AOW-age treatment | Lower first-band rate and adjusted credits |
Credits reduce tax rather than taxable income. Their phase-outs create marginal rates that differ from the published box 1 percentages.
Popular salaries
Netherlands take-home pay examples for 2026
These examples exclude holiday allowance, bonus, occupational pension and the expatriate facility. Use the calculator controls for the items that apply to your offer.
| Gross salary | Box 1 before credits | Tax credits | Annual net | Monthly net |
|---|---|---|---|---|
| €30,000 | €10,725 | €8,479 | €27,754 | €2,313 |
| €45,000 | €16,198 | €7,812 | €36,614 | €3,051 |
| €60,000 | €21,832 | €5,926 | €44,094 | €3,674 |
| €80,000 | €29,532 | €3,445 | €53,913 | €4,493 |
| €100,000 | €39,432 | €2,143 | €62,711 | €5,226 |
Worked example
€60,000 salary in the Netherlands
At €60,000 gross, box 1 tax before credits is approximately €21,832. The general and labour credits reduce this by about €5,926, leaving annual take-home of approximately €44,094, or €3,674 per month.
A payslip can be lower because occupational-pension premiums are scheme-specific and are not deducted by this calculator. Turning on 8% holiday allowance increases annual gross rather than redistributing the entered salary.
Deductions explained
What changes Dutch net salary?
Holiday allowance is usually extra gross pay
Employees normally accrue at least 8% holiday allowance. It is commonly paid in May or June. Check whether a salary offer is stated excluding or including vakantiegeld before comparing annual packages.
The expatriate facility has eligibility and salary limits
Eligible employees recruited from abroad may receive part of employment pay tax-free. The calculator shows a simplified percentage effect; the actual facility is subject to an application, qualifying conditions, salary norms and a maximum remuneration base.
Occupational pension is employer-specific
Many Dutch employees contribute to an industry or employer pension scheme. The employee premium is visible on the payslip but cannot be inferred reliably from salary alone, so it is outside this estimate.
AOW age changes the first band
People who have reached AOW age no longer pay all national-insurance components included in the first box 1 band. Select the AOW option to apply the lower first-band rate and adjusted credits.
Methodology
How accurate is this Netherlands salary calculator?
The calculator applies the 2026 box 1 bands, general tax credit and labour tax credit, with separate AOW-age treatment. Optional holiday allowance, annual bonus and a simplified expatriate facility are included.
Actual payroll can differ through pension premiums, company car benefits, tax-free reimbursements, payroll rounding, partial-year employment and the exact expatriate-facility decision.
Questions
How is net salary calculated in the Netherlands?
Box 1 income is taxed at 35.75% up to 38,883 euro, 37.56% up to 78,426 euro, and 49.50% above that for 2026. National insurance is already inside those rates. Two tax credits, the general tax credit (algemene heffingskorting) and the labour tax credit (arbeidskorting), are then subtracted, which is why Dutch take-home is higher than the headline rate suggests.
What is the 30% ruling?
It is a tax break for eligible employees recruited from abroad: up to 30% of your salary can be paid free of tax. Tick the option to see the effect. The result is a simplified estimate; the real ruling is capped and is being scaled back over time.
Does it include holiday allowance?
Dutch employers pay a mandatory 8% holiday allowance (vakantiegeld), usually in May. Leave the toggle off if your gross already includes it, or turn it on to add 8% on top of the salary you entered.
Why is my take-home higher than other calculators show?
This tool shows net after income tax and national insurance. It does not subtract an occupational pension premium, because that depends on your employer pension scheme rather than the law. If your payslip has a pension deduction, your net will be a little lower.