Netherlands Income Tax
Source-backed employee estimate for 2026-01-01 to 2026-12-31.
How Netherlands income tax works
Progressive tax applies to income after the supported deductions. Each band taxes only the portion inside it. These bands use the taxable income base.
| Taxable annual income | Rate |
|---|---|
| EUR 0 - 38,883 | 35.75% |
| EUR 38,883 - 78,426 | 37.56% |
| EUR 78,426 - and above | 49.5% |
Tax credits and reductions applied after the main tariff: General tax credit, Employment tax credit. Their amounts depend on the supported income profile; they do not reduce additional taxes or contributions.
The displayed tax total covers Tax & national insurance. See the country assumptions for details.
Calculation assumptions
- Full-year Dutch tax and national-insurance resident aged 18-65 throughout 2026, ordinary employee, no children, no other income, Box 2/3 income or cross-border work.
- Annual gross is total ordinary taxable salary including holiday pay; no employee occupational-pension deductions or taxable benefits. Use this profile only if your employment has no employee pension payment.
- Box 1 includes both income tax and national-insurance premiums: the first band combines 8.10% tax with 27.65% national insurance. These premiums are included in the tax total and are not charged twice as employee contributions.
- General and employment tax credits use the official 2026 formula tables. Credits are non-refundable and limited to the combined Box 1 charge.
- Enter your actual annual basic health-insurance premium. It is a separate cash expense, not an income-tax deduction or a payroll withholding. Net shown is after this entered premium.
- Employer Zvw is 6.10% up to EUR79,409 and does not reduce take-home. Other employer insurance premiums vary and are excluded.
- Annual formula estimate rounded to cents. Statutory whole-euro assessment and payroll-table rounding can differ by a few euros; this is not exact loonheffing.
Coverage & limitations
Coverage: Standard · Rule version: NL-2026-v2 · Tax year: 2026 · Independent verification: pending.
- Limited full-year resident profile. Expat 30% ruling, AOW transition, pension deductions, cross-border work, partners and children are unsupported.
- The tax total combines income tax and national-insurance premiums; employee contribution total excludes premiums already included there.
- Net includes the entered basic health premium; it is not identical to the net number on a Dutch payslip. No healthcare allowance (zorgtoeslag) or benefits are assumed.
- Formula and assessment rounding can differ by a few euros. Employer totals omit WW, WIA, sector pension and other employer-specific charges. Independent professional verification pending.
Official sources
- Box 1 income tax and national-insurance rates 2026 - Belastingdienst
- General tax credit 2026 - Belastingdienst
- Employment tax credit 2026 - Belastingdienst
- Zvw income-related health contribution 2026 - Belastingdienst
- Basic health-insurance premiums are not tax deductible - Belastingdienst
Source research date: 16 October 2026. This is distinct from independent professional verification. Automated source checks appear in the administration dashboard after the worker runs.