Netherlands Salary Calculator 2026
Calculate your Dutch net salary (nettoloon) after Box 1 tax and heffingskortingen. Includes restored flat 30% ruling for expats.
Your details
€
Take-home€36,302per year
Monthly take-home€3,025
Bi-weekly€1,396
Effective tax rate19.0%
Marginal rate37.0%
Annual breakdown
- Gross income€45,000
- Box 1 tax (after credits)(19.3%)-€8,698
- Take-home pay(80.7%)€36,302
Uses 2026 Box 1 combined brackets: 35.82% (up to €38,441) / 37.48% / 49.50%. Bracket 1 includes volksverzekeringen (AOW + Anw + Wlz). Read full disclaimer.
Box 1 tax 2026 (combined loonheffing)
| Band | Taxable income | Combined rate |
|---|---|---|
| 1 | Up to €38,441 | 35.82% |
| 2 | €38,441–€76,817 | 37.48% |
| 3 | Above €76,817 | 49.50% |
Band 1 includes 27.65% premies volksverzekeringen (AOW 17.9% + Anw 0.1% + Wlz 9.65%) plus 8.17% pure income tax. Above bracket 1, only income tax applies — hence the narrower gap between bands 1 and 2.
Tax credits (heffingskortingen) 2026
- Algemene heffingskorting: max €3,362, phases out linearly from €24,813 to €76,817.
- Arbeidskorting (labour credit): max €5,599 for salaries €12,169–€43,071; phases out to zero at €129,078.
- Combined: up to €8,961/year credit reducing tax owed.
Primary authority: Belastingdienst. Moving to the Netherlands? See our Netherlands 30% ruling calculator.
Netherlands salary FAQ
How do Dutch Box 1 tax rates work in 2026?
Box 1 combines income tax with premies volksverzekeringen (AOW state pension + Anw survivors + Wlz long-term care) into a single marginal rate. 2026 bands: 35.82% (up to €38,441), 37.48% (€38,441–€76,817), and 49.50% (above). Above the premium ceiling only the pure income-tax portion applies.
What are heffingskortingen?
Two main tax credits reduce the tax owed: algemene heffingskorting (general credit, max €3,362 — phases out above €24,813 income) and arbeidskorting (labour credit, max €5,599 for work income). Both are applied automatically by employers through loonheffing.
Is the 30% ruling still 30% in 2026?
Yes. Budget 2025 reverted the 30/20/10 phase-down that had been introduced in 2024. From 2026, qualifying expats receive a flat 30% tax-free allowance for up to 5 years. Minimum qualifying salary 2026: €46,660 (€35,468 for those under 30 with master's degree).
What is Box 2 and Box 3?
Box 2: substantial interest (≥5% shareholding) — taxed at 24.5% up to €67,804 and 31% above (2026). Box 3: savings and investments — currently taxed on deemed yield (flat 36% on calculated return), though reform to actual returns is planned for 2027. Neither is included in this calculator, which covers Box 1 (work & home) only.
Do I pay Zorgverzekeringswet contributions too?
Yes, but the employee does not pay it directly on salary. Zvw is levied at ~5.32% on a maximum wage base, but for employed people this is paid by the employer (separate from gross). You also pay your own basic health insurance premium (~€150/month) directly to your insurer — not deducted from salary. Calculator shows salary deductions only.
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