Netherlands Salary Calculator 2026
Gross-to-net salary calculator for the Netherlands. For employees and freelancers (ZZP).
Sourced from official government publications
Tax rules last verified
Built by SalaryCalc team
How salary tax works in Netherlands in 2026
This calculator models 4 tax regimes for Netherlands — 2 for employed staff and 2 for freelancers and company owners. All amounts are calculated in EUR and can be displayed in another currency at current exchange rates. Each regime below lists the rates, thresholds and contributions the calculator applies; select one above to see it worked through on your own figure.
Employment income
Standard Employee — Werknemer (loonbelasting)
Standard Dutch employment. Progressive Box 1 income tax (35.75% / 37.56% / 49.5%) including national-insurance premiums. Two automatic tax credits — algemene heffingskorting and arbeidskorting — phase out at higher incomes. Toggle the 30% ruling for qualifying expats; from tax year 2027 the rate steps down to 27%.
- Box 1: 35.75% / 37.56% / 49.5%
- Algemene heffingskorting (max €3 115)
- Arbeidskorting (max €5 685)
- 30% ruling (27% from 2027)
- Volksverzekeringen embedded in Box 1
30% ruling requires a taxable salary of at least €48,013 after the allowance (2026) — €68,590 gross for the full 30% — and is capped against a salary base of €262 000 (max tax-free €78 600/yr). Pre-2024 grantees keep 30% for the duration of their original 5-year term.
Expat 30% Ruling (30%-regeling)
Highly skilled migrants recruited from abroad. Wage norm €48 013 after the allowance ≈ €68 590 gross (2026). 5-year cap.
30% ruling (30%-regeling) — tax facility for highly skilled migrants recruited from abroad. Up to 30% of gross salary is paid out as a tax-free extraterritorial allowance (Box 1 applies to the remaining 70%). Cap on the salary base used for the exemption: WNT norm €262 000 (max tax-free reimbursement €78 600/yr). Maximum duration: 5 years. From tax year 2027 the rate steps down to 27% for new and existing holders (except the pre-2024 cohort, who keep 30% for the duration of their original 5-year term — not separately modelled).
- 30% tax-free allowance (27% from 2027)
- WNT cap €262 000 (max €78 600 tax-free)
- 5-year maximum duration
- Box 1 on the remaining 70%
- Heffingskortingen on 70% taxable base
Eligibility (2026): taxable salary after the allowance ≥ €48 013 (≈ €68 590 gross for the full 30%), recruited from abroad (lived ≥150 km from the Dutch border for 16 of the last 24 months), employer pre-approval (beschikking) from the Belastingdienst. Under-30 master's-degree reduced threshold (€36 497) and scientific-researcher carve-out are not separately modelled.
Freelance, self-employed and company regimes
Sole trader (ZZP) — Zelfstandige zonder personeel
Sole proprietor; profit-based with ZA + MKB. 30% ruling not applicable.
Sole-proprietor freelancer (Zelfstandige zonder personeel / Eenmanszaak). Profit (revenue − expenses) is reduced by the €1,200 zelfstandigenaftrek (when the urencriterium is met) and by the 12.7% MKB-winstvrijstelling, then taxed in Box 1. Zvw healthcare contribution is 4.85% on taxable profit, capped at €79,409 (2026). The 30% ruling does NOT apply to ZZP profit.
- Zelfstandigenaftrek €1 200 (2026)
- MKB-winstvrijstelling 12.7% (auto)
- Box 1: 35.75% / 37.56% / 49.5%
- Zvw 4.85% on profit, cap €79 409
- Startersaftrek +€2 123 (first 5 yrs)
Zelfstandigenaftrek requires the urencriterium (1 225 hours/year + 3+ clients). KOR (small-business VAT exemption) and 30% ruling are NOT applicable.
Private limited company (BV) — Besloten vennootschap
For substantial profits, liability separation, or structural reasons.
Private limited-liability company. The owner-director (DGA — directeur-grootaandeelhouder) draws a mandatory minimum salary (€58 000/yr) via PAYE (Box 1) and may take dividends from after-tax profit (Box 2). The 30% ruling can apply to the DGA salary slice only — the dividend flow is unaffected.
- CIT 19% ≤ €200k / 25.8% above
- DGA minimum salary: €58 000/yr
- Box 2 dividend: 24.5% / 31% (€68 843)
- 30% ruling on DGA salary (optional)
- Effective ≈ 38–45% all-in (typical IT BV)
BV becomes attractive primarily above ~€100k profit (where ZZP MKB exemption tapers off and Box 1 hits 49.5%) or for liability/structural reasons.
Official sources for Netherlands
The rates and thresholds above are taken from Belastingdienst — 2026 tariff tables.
Figures are estimates for the 2026 tax year and exclude personal circumstances such as joint filing, dependants, regional surcharges and one-off reliefs unless stated above. See how we calculate and the official sources behind these numbers.
Frequently asked questions
The Netherlands uses a Box 1 system for employment income. In 2026 there are three brackets: 35.75% up to €38 883, 37.56% up to €78 426, and 49.50% above that. These rates already include national insurance premiums (AOW, ANW, WLZ), so no separate social contribution is deducted from your payslip.
Employees receive two main credits that reduce their income tax. The general tax credit (heffingskorting) is €3 115 in 2026, and the employment credit (arbeidskorting) is up to €5 685. These are deducted directly from the computed Box 1 tax, significantly reducing your effective tax rate.
The 30% ruling (30%-regeling) allows qualifying expat employees to receive 30% of their salary tax-free for up to 5 years. Only 70% of the salary is subject to Box 1 tax. To qualify, you must have been recruited or transferred from abroad and meet the salary norm: the taxable salary left after the 30% allowance must be at least €48 013/year (2026), which means roughly €68 590 gross for the full 30%. A formal application to the Belastingdienst is required.
ZZP entrepreneurs benefit from the self-employed deduction (zelfstandigenaftrek, €1 200) and the SME profit exemption (MKB-winstvrijstelling, 12.7%). After these deductions, taxable profit is subject to Box 1 rates. ZZPs also pay a Zvw health insurance contribution of 4.85% on their taxable profit (capped at €79 409).
No. Unlike most EU countries, Dutch employee social insurance premiums (AOW pension, ANW survivor, WLZ care) are already built into the Box 1 income tax rates. Your employer pays separate premiums for health insurance and unemployment insurance on top of your gross salary.
The Netherlands has mid-to-high effective tax rates in the EU. An employee earning €60 000/year pays roughly 30–35% effective rate after credits. However, the high employment tax credit and general credit significantly reduce the burden for average earners. ZZP income benefits from additional deductions that lower the effective rate further.
Yes. The brackets, credits, and deduction amounts are based on 2026 Belastingdienst rates. The calculator uses the official Box 1 formula and applies the correct credits. It assumes a single person with no other deductions (e.g., mortgage interest, pension contributions). Consult a Dutch tax advisor for a personalised assessment.