Netherlands · 2026
Netherlands Salary calculator
Work out your Dutch net salary (netto salaris) for the 2026 calendar year. Enter your gross pay and this calculator applies the wage levy (loonheffing) your employer withholds: the Box 1 income tax together with the national insurance premiums, less the two standard wage tax credits. What is left is what lands in your bank account. The figures assume a regular employee below the AOW state-pension age. Employer costs such as the health-insurance contribution and the employee-insurance premiums are paid on top of your gross pay and do not come out of your net, so they are left out.
| Gross salary | € 55.000 |
| Loonheffing (wage tax and national insurance)Box 1 schedule after heffingskortingen; national insurance is inside the first-bracket rate | -€ 13.383 |
| Netto salaris (take-home pay) | € 41.617 |
How it works
- Start from your gross annual salary. In the Netherlands the gross figure normally already includes the 8% holiday allowance (vakantiegeld), so treat the number you enter as the full taxable wage.
- Apply the Box 1 schedule. The first 38,883 EUR is taxed at the combined rate of 35.75%, which bundles 8.10% income tax with 27.65% national insurance. Income from 38,883 to 78,426 EUR is taxed at 37.56%, and anything above 78,426 EUR at 49.50%. National insurance is only charged inside the first bracket, which is why the higher rates are income tax alone.
- Subtract the general tax credit (algemene heffingskorting). It is worth up to 3,115 EUR and is reduced by 6.398% of every euro you earn above 29,736 EUR, reaching zero at 78,426 EUR.
- Subtract the labour tax credit (arbeidskorting), the credit for people in work. It builds up with income in steps: 8.324% of labour income up to 11,965 EUR, then 31.009% of the slice up to 25,845 EUR, then 1.95% up to 45,592 EUR, where it reaches its maximum of 5,685 EUR. Above 45,592 EUR it tapers off by 6.51% of labour income, reaching zero at 132,920 EUR.
- The wage tax and national insurance minus both credits is the loonheffing your employer withholds. Gross salary minus loonheffing is your net salary. Divide by 12 for a rough monthly figure.
Worked example
A 45,000 EUR gross salary in 2026 for an employee below AOW age gives 16,198.22 EUR of wage tax plus national insurance before credits. The general credit is worth 2,138.41 EUR and the labour credit 5,673.52 EUR, so 7,811.93 EUR of credits bring the loonheffing down to 8,386.29 EUR. Net salary is about 36,613.71 EUR a year, roughly 3,051.14 EUR a month. The effective deduction rate is around 19%.
Frequently asked questions
Why do I not see a separate national insurance deduction like in other countries?+
Because in the Netherlands the national insurance premiums (AOW old-age, Anw survivors and Wlz long-term care, together 27.65%) are not a separate line. They are folded into the 35.75% rate on the first 38,883 EUR of income and withheld as part of the single loonheffing. This calculator follows the official Belastingdienst tables and shows the whole combined levy as one wage tax figure, which is also how it appears on a Dutch payslip.
Are the employer health and social contributions taken from my pay?+
No. The employer health-insurance contribution (Zvw inkomensafhankelijke bijdrage) and the employee-insurance premiums (AWf, Aof and Whk) are employer costs paid on top of your gross salary. They fund the system but do not reduce your net pay, so they are deliberately excluded from this take-home figure. The nominal health premium you pay your insurer is a private cost, not a payroll deduction.
Does this include the 30% ruling or a company pension?+
No. It assumes a standard employee with the general and labour tax credits and no other adjustments. The 30% ruling for incoming workers, employee pension contributions, mortgage-interest relief and other deductions all change Box 1 income and would shift your net pay. They are not modelled here.
Why might my payslip differ by a few euros?+
Employers use the official Belastingdienst payroll tables, which work per pay period and round at each step, while this calculator works on the full year without intermediate rounding. The year-end assessment also rounds taxable income and credits to whole euros. Expect agreement within a few euros for a standard salary rather than to the cent.
Sources
- Box 1: uitleg en tarieven (2026) · Belastingdienst (Netherlands Tax Administration)
- Tabel algemene heffingskorting 2026 · Belastingdienst (Netherlands Tax Administration)
- Tabel arbeidskorting 2026 · Belastingdienst (Netherlands Tax Administration)
- Voorlopige aanslag 2026: gebruikte tarieven en heffingskortingen · Belastingdienst (Netherlands Tax Administration)
Last updated: 2026-01-01 · Applies to 2026
This is an estimate for general guidance, not financial, tax, legal or medical advice. Figures can change and individual circumstances vary. Always confirm with the official sources listed before making decisions.
- Assumes an employee below the AOW state-pension age for the whole of 2026; at or above that age the first-bracket rate is lower because the AOW premium is no longer levied.
- National insurance (volksverzekeringen, 27.65%) is embedded in the 35.75% first-bracket rate and reported inside the single wage tax figure, matching the official Belastingdienst tables.
- Applies the general tax credit and labour tax credit only; the labour credit uses the full 2026 build-up and taper schedule across all four income bands. Credits are non-refundable.
- Excludes the 30% ruling, pension contributions, mortgage relief and other deductions, and excludes employer-borne contributions (Zvw, AWf, Aof, Whk) which do not reduce net pay.
Reviewed by Vikas Dulgunde.