2026 income tax rates · Net salary after tax
Enter your annual gross salary to calculate your take-home pay
These are estimates for the 2026 tax year. Individual circumstances vary — consult a tax professional for personal advice.
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| Gross (EUR) | Net Monthly | Net Annual | Tax Rate |
|---|---|---|---|
| EUR 25,000 | EUR 1,861 | EUR 22,332 | 10.7% |
| EUR 40,000 | EUR 2,653 | EUR 31,830 | 20.4% |
| EUR 60,000 | EUR 3,517 | EUR 42,210 | 29.7% |
| EUR 85,000 | EUR 4,519 | EUR 54,228 | 36.2% |
| EUR 125,000 | EUR 5,985 | EUR 71,824 | 42.5% |
Compare Amsterdam with where you live now: take-home pay after tax, rent and what is left each month in both cities.
The Netherlands taxes salary in box 1 with three brackets: 35.75% on the first €38,883 of taxable income, 37.56% up to €78,426 and 49.5% above that. The first rate looks high because it includes the national insurance premiums for the state pension, survivors' benefits and long-term care (27.65%); income tax itself is 8.1% in that bracket.
Two tax credits then reduce the bill: the general tax credit, up to €3,115, and the labour tax credit, up to €5,685. Both shrink as income rises, which is why the effective rate climbs faster than the brackets suggest. Apart from your pension scheme there are no other employee contributions on a Dutch payslip, but you pay a health insurance premium directly to your insurer.
Annual amounts for a single employee without children, and the same €85,000 salary with the 30% ruling.
| €40,000 | €85,000 | €85,000 With the 30% ruling | |
|---|---|---|---|
| Gross salary | €40,000 | €85,000 | €85,000 |
| Paid tax-free | — | — | €25,500 |
| Income tax and national insurance (box 1) | −€14,320 | −€32,007 | −€21,644 |
| General tax credit (algemene heffingskorting) | +€2,458 | €0 | +€1,211 |
| Labour tax credit (arbeidskorting) | +€5,576 | +€3,120 | +€4,780 |
| Health insurance premium (paid to your insurer) | −€1,884 | −€1,884 | −€1,884 |
| Net per year | €31,830 | €54,228 | €67,462 |
| Net per month | €2,653 | €4,519 | €5,622 |
| Share of gross you keep | 79.6% | 63.8% | 79.4% |
On taxable income per year, for one person.
| Taxable income | Rate | |
|---|---|---|
| Up to €38,883 | 35.75% | 8.1% income tax + 27.65% national insurance |
| €38,883 – €78,426 | 37.56% | |
| Over €78,426 | 49.5% |
Share of gross salary, up to the yearly ceiling where there is one.
| Contribution | Employee | Employer | Ceiling / year |
|---|---|---|---|
| National insurance (AOW, Anw, Wlz) Charged inside the first income tax bracket (at most €10,751 a year), not as a separate payslip line | 27.65% | — | €38,883 |
| Health care levy (Zvw) | — | 6.1% | €79,409 |
| Unemployment insurance (AWf) Permanent contracts; 7.74% for temporary ones | — | 2.74% | €79,409 |
| Disability insurance (Aof) Large employers; small employers pay a lower rate | — | 7.63% | €79,409 |
| Childcare levy (Wko) | — | 0.5% | €79,409 |
| Return-to-work fund (Whk) Employer only, rate set per employer; not included in our employer-cost figures | — | — | €79,409 |
Basic health insurance (basisverzekering) is compulsory when you live or work in the Netherlands; if you start working for a Dutch employer you have four months to take it out. You choose the insurer and pay the premium yourself — about €157 a month on average, whatever your salary — plus the first €385 of most care costs each year (the eigen risico). Your employer pays a separate income-related health contribution (Zvw) that does not come out of your salary.
Pensions usually run through your employer, and in some sectors the pension fund is compulsory. Employers typically pay about two thirds of the premium and employees one third, deducted before wage tax. It is not included here because it depends on the scheme.
Holiday pay (vakantiegeld) of at least 8% of salary is a legal right, usually paid in May or June; above three times the minimum wage it can be agreed differently in writing. Check whether an annual salary figure includes it: this calculator treats the gross you enter as everything you are paid in a year.
Employees recruited from abroad can receive up to 30% of their salary tax-free for up to five years, to cover the extra costs of living abroad. The tax-free part is capped at €78,600 a year (30% of the €262,000 public-sector salary norm), and the tax credits are calculated on the taxable remainder.
To qualify, the taxable part of your salary — what is left after the tax-free allowance — must be above €48,013 a year (€36,497 if you are under 30 with a master's degree). The full 30% therefore needs a salary of about €68,590 or more; below that only part of it can be paid tax-free. You must also have lived more than 150 km from the Dutch border for more than 16 of the 24 months before starting the job.
Your employer applies to the Belastingdienst. A request made within four months of your start date applies from your first day; a later one only from the following month. The five years are shortened by earlier periods of living or working in the Netherlands.
From 2027 the maximum falls to 27%, except for employees who first used the ruling by the end of 2023, who keep 30% for the rest of their term. The option to be treated as a partial non-resident ended in 2025.
On €85,000 a year, net pay is €4,519 a month without it and €5,622 a month with the 30% ruling.
Rules checked against these sources in October 2026. Every figure on this page is computed by the same code as the calculator above. How we verify tax rules. For binding advice, ask a tax adviser.
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