Netherlands Tax Deductions

Deductions & supported scenarios

Supported payments: Basic health-insurance premium · cash expense, no tax deduction. Tax deductibility and actual cash payments are tracked separately. Enter only the payment arrangements described in the questions and country limitations.

Where an optimisation scenario is supported, the engine recalculates tax and shows the trade-off in spendable income. Absence of a suggestion does not establish that no other legal relief exists.

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.

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