Netherlands taxes wages progressively in 2026 — calculate Box 1 income tax, national insurance contributions and both tax credits, and see your take-home pay.
Netherlands income tax calculator
Enter your gross salary for the 2026 tax year. Results are for a full-year resident employee below state pension age (AOW age is 67 in 2026), with salary as your only Box 1 income. Monthly, biweekly, weekly and hourly pay are converted to an annual gross before calculating.
Results are annual figures. Hourly: 40 hours/week, 52 weeks. Monthly means monthly pay × 12. If your contract quotes monthly pay excluding the 8% holiday allowance, your annual gross is monthly × 12 × 1.08 — enter that annual figure.
Annual gross: €75,000
Box 1 levy (before credits): €27,466
Tax credits (general + labour): €3,990
Net levy: €23,477
Take-home pay (annual): €51,523
Take-home pay (monthly, derived): €4,294
Take-home pay (biweekly, derived): €1,982
Take-home pay (weekly, derived): €991
Effective rate (net levy / gross): 31.3%
Results are an estimate only, not tax advice.
Rounding: the net levy is rounded half-up from unrounded amounts; displayed levy and credit figures are rounded half-up for presentation, so a row may differ by €1; take-home pay is gross salary minus the rounded net levy; monthly, biweekly and weekly figures are derived from annual take-home pay.
What is the Netherlands income tax in 2026?
A full-year resident employee below state pension age on €75,000 in 2026 pays €23,477 in Box 1 tax and national insurance after €219 of general tax credit and €3,771 of labour tax credit, keeping €51,523 a year — €4,294 a month. The first €38,883 is taxed at 35.75%, the rest at 37.56% up to €78,426.
The Netherlands does not tax your whole salary at one rate. Box 1 has three slices: the first slice carries income tax plus national insurance premiums, the second and third slices carry income tax only, and two tax credits then cut the bill. The credits are what make the effective rate much lower than the headline brackets suggest — on €75,000 the headline levy is €27,466, but after €3,990 of credits the net levy is €23,477.
Key takeaways
- Box 1 in 2026, below state pension age: 35.75% up to €38,883, 37.56% up to €78,426, 49.50% above — each rate applies only to the slice inside its bracket.
- The 35.75% first bracket is 8.10% income tax plus 27.65% national insurance (AOW 17.90%, Anw 0.10%, Wlz 9.65%); brackets 2 and 3 are pure income tax.
- Two credits cut the bill: general tax credit up to €3,115 and labour tax credit up to €5,685 — together up to €8,800 before phase-outs.
- On €75,000: €27,466 levy minus €3,990 credits = €23,477 net levy, €51,523 take-home (31.3% effective).
- The credits phase out with income: the general credit is gone at €78,426 and the labour credit at €132,920, so high earners face the full bracket rates.
Netherlands income tax at a glance for 2026
| Item | 2026 figure |
|---|---|
| Box 1, bracket 1 (below AOW age) | 35.75% on income up to €38,883 (8.10% income tax + 27.65% national insurance) |
| Box 1, bracket 2 | 37.56% on the slice from €38,883 to €78,426 |
| Box 1, bracket 3 | 49.50% above €78,426 |
| National insurance premiums (in bracket 1 only) | AOW 17.90% + Anw 0.10% + Wlz 9.65% = 27.65% |
| General tax credit (algemene heffingskorting) | Maximum €3,115; full up to €29,736 total income, then minus 6.398% of the excess, nil from €78,426 |
| Labour tax credit (arbeidskorting) | Maximum €5,685; builds up to €45,592, then minus 6.51% of the excess, nil from €132,920 |
| State pension age (AOW age) | 67 in 2026 — this calculator covers employees below AOW age only |
| Tax year | Calendar year 2026 |
What are the Netherlands income tax rates in 2026?
Box 1 covers income from work and your home, including salary. For employees below state pension age, the Belastingdienst 2026 rates combine income tax and national insurance in the first bracket only — the premiums stop at €38,883, which is why the second and third brackets look lower than a simple "tax plus social" addition would suggest.
| Box 1 income | Marginal rate | What the rate is made of |
|---|---|---|
| Up to €38,883 | 35.75% | 8.10% income tax + AOW 17.90% + Anw 0.10% + Wlz 9.65% |
| €38,883 – €78,426 | 37.56% | Income tax only (no national insurance premiums) |
| Above €78,426 | 49.50% | Income tax only |
For employees who have reached state pension age, the first bracket is 17.85% instead (no AOW premium), with the same 37.56% and 49.50% above €38,883 — that case is not modelled in this calculator. These rates apply to taxable Box 1 income; this calculator treats your gross salary as your Box 1 income, with no deductions.
How do I work out Netherlands tax on €75,000 of wages?
Full-year resident employee below state pension age, salary as the only Box 1 income, full year 2026:
- Gross salary: €75,000.
- Box 1 levy before credits: bracket 1, €38,883 × 35.75% = €13,900.67; bracket 2, €36,117 × 37.56% = €13,565.55; total €27,466.22, shown as €27,466.
- General tax credit: €3,115 − 6.398% × (€75,000 − €29,736) = €219.01, shown as €219.
- Labour tax credit: €5,685 − 6.51% × (€75,000 − €45,592) = €3,770.54, shown as €3,771.
- Net levy: €27,466.22 − €219.01 − €3,770.54 = €23,476.67, rounded to €23,477.
- Take-home pay: €75,000 − €23,477 = €51,523 a year, €4,294 a month, €1,982 biweekly, €991 a week. Effective rate: 31.3%.
How much take-home pay do I get in the Netherlands at every salary?
Full-year resident employee below state pension age, salary as the only Box 1 income. Use the tabs on a small screen; the full table shows on desktop. Displayed levy and credits are rounded half-up for presentation; the net levy is rounded half-up from unrounded amounts, so a row may differ by €1.
| Gross salary | Box 1 levy | Tax credits | Net levy | Take-home pay | Effective rate | Monthly | Biweekly | Weekly |
|---|---|---|---|---|---|---|---|---|
| €30,000 | €10,725 | €8,479 | €2,246 | €27,754 | 7.5% | €2,313 | €1,067 | €534 |
| €50,000 | €18,076 | €7,217 | €10,860 | €39,140 | 21.7% | €3,262 | €1,505 | €753 |
| €75,000 | €27,466 | €3,990 | €23,477 | €51,523 | 31.3% | €4,294 | €1,982 | €991 |
| €100,000 | €39,432 | €2,143 | €37,289 | €62,711 | 37.3% | €5,226 | €2,412 | €1,206 |
| €150,000 | €64,182 | €0 | €64,182 | €85,818 | 42.8% | €7,152 | €3,301 | €1,650 |
| €200,000 | €88,932 | €0 | €88,932 | €111,068 | 44.5% | €9,256 | €4,272 | €2,136 |
Income tax vs social contributions
In the Netherlands the two are bundled, not billed separately — and that bundling ends early. The first €38,883 of income carries both income tax (8.10%) and national insurance premiums (27.65%), which is why the first-bracket rate looks high at 35.75%. Above €38,883 you pay income tax only, at 37.56% and then 49.50%. Two things follow. First, the credits matter most at low and middle incomes: on €30,000 they wipe out €8,479 of a €10,725 levy, leaving an effective rate of just 7.5%. Second, the effective rate keeps climbing at high incomes because the credits phase out completely — 42.8% at €150,000 and 44.5% at €200,000 — even though no new social contribution appears above the first bracket.
What is not included in this calculator?
- Employee pension contributions, which lower taxable pay in reality; if you pay them, your take-home pay is higher than shown here.
- The 30% ruling for employees recruited from abroad — it can make part of your salary tax-free and is not modelled; see the FAQ.
- Employees who have reached state pension age (first bracket 17.85%, lower credits), and the income-dependent combination credit (IACK) for working parents of young children.
- Other credits, deductions (such as mortgage interest or specific expenses), a fiscal partner's income or payout of credits, and Box 2 or Box 3 income.
- The 8% holiday allowance if it is not already inside your annual gross: if your monthly pay excludes it, annual gross is monthly × 12 × 1.08. A 13th month, bonuses treated separately, or part-year work (for example moving to or from the Netherlands mid-year).
- Your employer's income-dependent health-insurance contribution, which is not deducted from your pay, and your own monthly health-insurance premium, which you pay directly to your insurer.
- Self-employed and freelance income, which is taxed and insured differently, and monthly payroll-table timing differences (holiday allowance is usually paid in May).
Frequently asked questions
What is Box 1 and what rates apply in 2026?
Box 1 covers income from work and your home, including salary. For employees below state pension age in 2026 it has three slices: 35.75% on income up to €38,883, 37.56% on the slice from €38,883 to €78,426, and 49.50% above €78,426. Each rate applies only to the slice inside its bracket, never to your whole salary. The 35.75% first slice is 8.10% income tax plus 27.65% national insurance premiums; the higher slices are income tax only. Two tax credits then reduce the bill.
How do the general and labour tax credits work?
The general tax credit (algemene heffingskorting) is worth up to €3,115 in 2026. It is paid in full up to a total income of €29,736, then falls by 6.398% of each extra euro and is gone from €78,426. The labour tax credit (arbeidskorting) builds up with work income — 8.324% up to €11,965, then 31.009% up to €25,845, then 1.950% up to a peak of €5,685 at €45,592 — and then falls by 6.51% of each extra euro until it reaches €0 at €132,920. Both credits offset the combined Box 1 levy and cannot take it below €0. On €75,000 they are worth €219 and €3,771.
I am an expat — does the 30% ruling change this?
Yes, and it is not included in this calculator. The 30% ruling lets qualifying employees recruited from abroad receive part of their salary tax-free, through an application made by the employer, subject to conditions including recruitment from abroad, specific expertise and a minimum salary. If the ruling applies to you, your take-home pay will be higher than this calculator shows, because part of your gross pay escapes Box 1 entirely.
Below what income do I pay no tax at all?
In this model the bill reaches €0 at about €11,360 of gross pay: at that level the €3,115 general credit plus the labour credit fully offset the 35.75% first-bracket levy. Above that you start paying, slowly at first — on €30,000 the net levy is €2,246. Other income, deductions, a fiscal partner or a different credit position can move your real zero point.
Do I pay social contributions on top of income tax?
No, there is no separate social-contribution bill for employees in this model. The national insurance premiums — AOW 17.90%, Anw 0.10% and Wlz 9.65%, together 27.65% — sit inside the 35.75% first-bracket rate, and they stop at €38,883. Brackets 2 and 3 are pure income tax. Your employer's income-dependent health-insurance contribution is not deducted from your pay, and your own monthly health-insurance premium goes straight to your insurer, so neither appears here.
What about the 8% holiday allowance?
Enter your total annual gross salary. If your contract quotes a monthly salary that already includes the holiday allowance in the annual figure, just enter that annual figure. If your monthly pay excludes the 8% holiday allowance (vakantiegeld), your annual gross is monthly × 12 × 1.08 — enter that instead. A 13th month, if you receive one, is extra gross pay on top of that annual figure.
I am over state pension age — does this calculator work for me?
No. From state pension age (67 in 2026) the first Box 1 bracket is 17.85% instead of 35.75%, because you no longer pay the AOW premium, and the credits are lower — the general credit peaks at €1,556 and the labour credit at €2,840, with different phase-outs. This calculator is for employees below state pension age only, so if you are over it, treat the result as an overestimate of your bill.
When do I file my 2026 tax return?
If you file yourself, between 1 March and 1 May 2027. A tax adviser can extend the deadline for you. Wage tax is already withheld from your monthly pay during the year; the return settles any difference between what was withheld and your final assessment.
Why does my payslip differ from this calculator?
Monthly payroll tables spread the annual calculation across pay periods, holiday allowance is usually paid in May rather than monthly, pension contributions lower your taxable pay, and deductions, the 30% ruling or part-year work all change the result. Small monthly differences are normal; compare the annual total on your year-end statement (jaaropgaaf) with this calculator for the fairest check.
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Disclaimer and sources
Estimate only, not tax advice. Sources: Belastingdienst, Table 1 brackets for wage tax and national insurance contributions 2026 (35.75% to €38,883, 37.56% to €78,426, 49.50% above; AOW 17.90%, Anw 0.10%, Wlz 9.65%); Belastingdienst, Box 1 explanation and 2026 rates; Belastingdienst 2026 tax-credit parameters (algemene heffingskorting maximum €3,115, phase-out 6.398% from €29,736, nil from €78,426; arbeidskorting maximum €5,685, phase-out 6.51% from €45,592, nil from €132,920), as published in the 2026 payroll tables and cross-checked against the Belastingplan 2026 proposal memorandum. Figures are for tax year 2026. They are reviewed annually; a new tax year replaces them.