- The 2026 Box 1 bands: 35.75% to €38,883, 37.56% to €78,426 and 49.5% above.
- The general tax credit and employment tax credit.
- No blanket deduction for WW/WIA employee insurance or the employer Zvw levy. In a normal salary relationship those are employer charges, not the employee deductions shown by the previous calculator version.
- No workplace pension, 30% ruling, benefits, reimbursements or personal deductions.
Home › Netherlands Salary Calculator
Net Salary Calculator Netherlands (Bruto → Netto)
Estimate Dutch take-home pay using the official 2026 Box 1 bands plus the general and employment tax credits. Employer-paid insurance contributions are not deducted from the employee's gross salary.
Read this in Dutch: bruto netto berekenen.
What the Netherlands calculator includes
The 30% ruling
Qualifying employees recruited from abroad may receive a tax-free allowance for extraterritorial costs. Eligibility, salary thresholds and caps are not modeled here, so the calculator shows the standard case without the ruling.
Primary sources: Belastingdienst 2026 rates and credits; Business.gov.nl employee insurance; Belastingdienst Zvw rates. Rechecked October 14, 2026.
Netto salary in the Netherlands: the 2026 ladder
The same gross salary can keep very different amounts in the Netherlands because two tax credits — the general tax credit (algemene heffingskorting) and the labour tax credit (arbeidskorting) — shrink as income rises. The table below runs a range of salaries through exactly the same 2026 model as the calculator above: employee below AOW pension age, no 30% ruling, before pension contributions and holiday allowance timing.
| Gross per year | Gross per month | Payroll tax after credits | Net per year | Net per month | Effective tax rate |
|---|---|---|---|---|---|
| €25,000 | €2,083 | €390 | €24,610 | €2,051 | 1.6% |
| €30,000 | €2,500 | €1,120 | €28,880 | €2,407 | 3.7% |
| €35,000 | €2,917 | €2,124 | €32,876 | €2,740 | 6.1% |
| €40,000 | €3,333 | €3,347 | €36,653 | €3,054 | 8.4% |
| €45,000 | €3,750 | €5,336 | €39,664 | €3,305 | 11.9% |
| €50,000 | €4,167 | €7,511 | €42,489 | €3,541 | 15.0% |
| €55,000 | €4,583 | €9,711 | €45,289 | €3,774 | 17.7% |
| €60,000 | €5,000 | €11,911 | €48,089 | €4,007 | 19.9% |
| €65,000 | €5,417 | €14,112 | €50,888 | €4,241 | 21.7% |
| €70,000 | €5,833 | €16,312 | €53,688 | €4,474 | 23.3% |
| €75,000 | €6,250 | €18,512 | €56,488 | €4,707 | 24.7% |
| €80,000 | €6,667 | €20,850 | €59,150 | €4,929 | 26.1% |
| €85,000 | €7,083 | €23,488 | €61,512 | €5,126 | 27.6% |
| €90,000 | €7,500 | €26,125 | €63,875 | €5,323 | 29.0% |
| €95,000 | €7,917 | €28,763 | €66,237 | €5,520 | 30.3% |
| €100,000 | €8,333 | €31,400 | €68,600 | €5,717 | 31.4% |
| €105,000 | €8,750 | €34,038 | €70,962 | €5,914 | 32.4% |
| €110,000 | €9,167 | €36,675 | €73,325 | €6,110 | 33.3% |
| €115,000 | €9,583 | €39,313 | €75,687 | €6,307 | 34.2% |
| €120,000 | €10,000 | €41,950 | €78,050 | €6,504 | 35.0% |
Worked example: a €60,000 salary, step by step
On a gross salary of €60,000 the payroll tax before credits is built from the three Box 1 brackets:
| Step | Calculation | Amount |
|---|---|---|
| Bracket 1: 17.85% up to €38,883 (incl. AOW premium) | 0.1785 × €38,883 | €6,941 |
| Bracket 2: 37.56% from €38,883 to €78,426 | 0.3756 × €21,117 | €7,932 |
| Payroll tax before credits | — | €14,872 |
| Minus general tax credit (phased out at this income) | — | −€589 |
| Minus labour tax credit | — | −€2,372 |
| Payroll tax due | — | €11,911 |
| Net pay | €60,000 − €11,911 | €48,089 per year (€4,007 per month) |
Why the two tax credits matter so much
At lower salaries the credits do most of the work. The labour tax credit rises with income up to roughly €45,592 and then phases out, while the general tax credit starts phasing out from €29,736 and reaches zero well before €78,000 of income. That is why the effective rate in the ladder climbs from about 1.6% at €25,000 to about 35.0% at €120,000 even though the headline bracket rates barely move across that range — the increase is driven mainly by credits disappearing, not by the bracket percentages. It is also why two payslips with the same gross salary in different years can differ: the credit amounts and phase-out thresholds are adjusted annually.
Monthly salaries: bruto to netto
Most Dutch salaries are quoted monthly. These pages work through one monthly salary each, with the same model:
- €2,000 bruto per month → about €1,969 netto per month
- €2,500 bruto per month → about €2,407 netto per month
- €3,000 bruto per month → about €2,806 netto per month
- €3,500 bruto per month → about €3,155 netto per month
- €4,000 bruto per month → about €3,447 netto per month
- €4,500 bruto per month → about €3,727 netto per month
- €5,000 bruto per month → about €4,007 netto per month
Frequently asked questions
Why are WW and WIA not deducted from gross pay?
Dutch employee-insurance premiums are normally paid by the employer. The previous version incorrectly treated them as a general employee deduction.
Why is 4.85% Zvw not deducted?
Regular salary normally falls under the employer Zvw levy. The 4.85% income-related contribution applies to specific other income situations and is not a blanket salary deduction.
Why can my payslip differ?
Payroll period tables, pensions, holiday allowance, reimbursements, the 30% ruling and individual circumstances can all change the result.
What if I reach AOW age during 2026?
The first-band rate then depends on the month. This tool supports only full-year pre-AOW or full-year AOW cases; use the official tax authority calculation for the transition year.
Related guides and tools
General guidance only. Confirm decision-critical figures with your payroll department, tax authority or a qualified adviser.