Netherlands Sources and Verification
Source-backed employee estimate for 2026-01-01 to 2026-12-31.
Professional verification
The Netherlands calculator has not yet been reviewed by an independent tax professional. Until it is, results rely on the official sources, worked examples and automated checks below. How our verification works.
Worked examples, recalculated live
Each example was worked by hand from the official rules before publication. The live calculator must reproduce it exactly, to the cent, or the rule set cannot be published.
| Example | Expected take-home | Live result | Status |
|---|---|---|---|
| EUR 65,000 a yearDutch employee profile: Resident, 18–65, no employee pension deductions; Annual basic health-insurance premium: 2000 | EUR 44,570.13 | EUR 44,570.13 | Matches |
Official sources and monitoring
6 official sources. 5 were checked automatically in the last three weeks, most recently on 2026-10-16. A content change opens a review before any rule is updated.
| Source | Researched | Automated check |
|---|---|---|
| Box 1 income tax and national-insurance rates 2026Belastingdienst | 2026-10-16 | Checked automaticallyLast checked 2026-10-16 |
| General tax credit 2026Belastingdienst | 2026-10-16 | Checked automaticallyLast checked 2026-10-16 |
| Employment tax credit 2026Belastingdienst | 2026-10-16 | Checked automaticallyLast checked 2026-10-16 |
| Zvw income-related health contribution 2026Belastingdienst | 2026-10-16 | Checked automaticallyLast checked 2026-10-16 |
| Basic health-insurance premiums are not tax deductibleBelastingdienst | 2026-10-16 | Checked automaticallyLast checked 2026-10-16 |
| Inhoud van de expatregeling (30%-regeling)Belastingdienst | 2026-10-19 | First automated check pending |
No detected source change is waiting for review.
Rule version
Version NL-2026-v2, approved on 2026-10-16, last validated on 2026-10-16. Rules are effective from 2026-01-01 to 2026-12-31. Published rule versions cannot be edited; corrections are released as a new version.
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
Rule version NL-2026-v2 · Tax year 2026. See sources, monitoring and verification status.
- 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.