fireplotThe full calculation, step by step
Most calculators give you one number and no explanation. Here is exactly how your figure above is built, in the order Dutch wage tax applies it.
How your income fills the 2026 Box 1 brackets
Dutch Box 1 tax is progressive. The first bracket is mostly national insurance, shown separately above; here is the income tax slice and how far your income reaches.
Understanding a Dutch payslip
National insurance comes first. 27.65% of your income up to €38,883 funds the state pension (AOW), survivor benefits and long-term care. It is collected together with income tax as one wage tax (loonheffing), which is why Dutch payslips show a single deduction.
Then income tax in three brackets. On top of national insurance, the income tax slice runs at 8.05% up to €38,883, 37.56% up to €79,137, and 49.5% above that. Combined with national insurance, the first bracket totals the often-quoted 35.7%.
Then two credits cut the bill. The general tax credit (algemene heffingskorting) starts at €3,115 and phases out with income. The labour credit (arbeidskorting) reaches €5,712 and also phases out. At modest salaries the credits wipe out most of the income tax slice, which is why Dutch net pay is surprisingly decent at the bottom and tightens fast as you earn more.
Holiday allowance is part of the package. Employers must pay at least 8% holiday allowance on top of 12 monthly salaries, normally in May. It is taxed as ordinary income, so the toggle above simply includes it in the annual figure.
If you are searching in Dutch, this is the bruto netto berekenen tool for the Netherlands, using the same official rates.
Accuracy and assumptions
Frequently asked questions
How is net salary calculated in the Netherlands in 2026?
Income tax and national insurance are collected together as one wage tax. National insurance is 27.65% of income up to 38,883 euros. Income tax adds 8.05% in the first bracket, 37.56% up to 79,137 euros and 49.5% above. Two credits, the general tax credit and the labour credit, are then subtracted from the combined bill.
What are the Dutch tax brackets for 2026?
For people below state pension age: a combined 35.7% up to 38,883 euros (of which 27.65 points are national insurance), 37.56% from 38,883 to 79,137 euros, and 49.5% above 79,137 euros.
What is the 8% holiday allowance?
Dutch employers must pay holiday allowance of at least 8% of annual salary, usually in May. It is fully taxable. Because it is part of nearly every package, annual gross is often quoted as monthly salary times 12.96.
Does this calculator include the 30% ruling?
No. The 30% ruling lets qualifying incoming employees receive part of their salary tax free for up to five years, with the percentage stepping down under current rules. If you qualify, your net will be noticeably higher than the standard calculation shown here.
Why does my net pay drop so fast above about 45,000 euros?
Two things stack: the 37.56% bracket replaces the much lighter first bracket, and both tax credits are phasing out at the same time, which adds roughly 13 cents of extra burden per euro. The marginal rate shown under the calculator captures the combined effect.
Which rates does this calculator use, and are they current?
It uses the official 2026 figures: brackets of 38,883 and 79,137 euros, rates of 35.7%, 37.56% and 49.5%, national insurance of 27.65%, a general tax credit of 3,115 euros and a labour credit of 5,712 euros with statutory phase-outs. Rates are reviewed when the Belastingdienst publishes changes.
Now see what you would actually keep elsewhere
Fireplot compares your income after tax, social security, rent and living costs across 23 countries, using the same engine as this calculator, and shows the age you could reach financial independence in each one.
Compare your net across countries