Dutch net pay for 2026: box 1 tax, the general tax credit and the labour tax credit
Estimates only, not financial advice. What you type stays on your device. Checked against sources on 17 Oct 2026.In the Netherlands in 2026 box 1 tax and premiums are 35.75% up to €38,883, 37.56% up to €78,426 and 49.50% above, less the general tax credit (up to €3,115) and the labour tax credit (up to €5,685). €4,000 gross a month with 8% holiday pay leaves about €3,338 a month.
2026 · Rates and rules read from the sources listed on this page (the earliest on 17 Oct 2026); they may have changed since.
Type your gross salary a month (or choose a year).
Leave holiday pay on if you get the usual 8%.
Enter your own pension contribution as a percentage of salary, if any.
Choose your age group: under AOW age, or AOW age all year.
Read the net pay and the working: tax per bracket less the two tax credits.
This calculator works out the yearly income tax and national insurance premiums on a Dutch salary for 2026, from the Belastingdienst's box 1 rates and its tables for the general tax credit and the labour tax credit.
Taxable income. Your gross salary, plus 8% holiday pay (the legal minimum, unless your salary already includes it), less your own pension contribution.
Box 1 rates for 2026.
| Taxable income | Under AOW age | AOW age all year |
|---|---|---|
| Up to €38,883 | 35.75% | 17.85% |
| €38,883 to €78,426 | 37.56% | 37.56% |
| Above €78,426 | 49.50% | 49.50% |
The first bracket is 8.10% income tax plus 27.65% national insurance premiums.
Tax credits. The general tax credit is €3,115 up to €29,736 of income and falls to nil at €78,426. The labour tax credit rises to €5,685 at €45,592 of labour income and falls to nil at €132,920. Credits reduce the tax but are never paid out.
A worked example. €4,000 a month: €48,000 salary plus €3,840 holiday pay is €51,840. Tax €13,900.67 + €4,866.65, less credits of €1,700.79 and €5,278.26, leaves €11,788.27 to pay and €40,051.73 net, €3,337.64 a month on average.
Not included. The 30% ruling, the year you reach AOW age, other income and deductions, tax partners and allowances. For holiday pay and severance, see the Netherlands Vakantiegeld Calculator and the Transitievergoeding Calculator.
Everything runs in your browser; nothing you type is sent anywhere.
Box 1 tax and national insurance premiums are charged on your taxable income: 35.75% up to €38,883, 37.56% up to €78,426 and 49.50% above in 2026. The general tax credit and the labour tax credit are then subtracted. On €4,000 a month with 8% holiday pay, about €3,338 a month is left on average.
Under AOW age: 35.75% on taxable income up to €38,883, made of 8.10% income tax and 27.65% national insurance premiums, then 37.56% up to €78,426 and 49.50% above. At AOW age the first bracket is 17.85%, because no AOW premium is paid.
The algemene heffingskorting is €3,115 for incomes up to €29,736. Above that it falls by 6.398% of the income over €29,736 and is nil from €78,426. People at AOW age all year get at most €1,556, falling by 3.195%. A €50,000 income gets about €1,818.
The arbeidskorting is 8.324% of labour income up to €11,965, rises steeply to €5,300 at €25,845 and reaches its maximum of €5,685 at €45,592. Above that it falls by 6.510% of the excess and disappears at €132,920. Only income from work counts.
Yes. Holiday pay of at least 8% of the gross annual salary is part of your taxable income in box 1, taxed at the same rates as salary. The calculator adds it to the year and spreads the net result over 12 months, so the monthly figure is an average.
Employers withhold wage tax month by month with the Belastingdienst's wage tax tables, which spread the annual calculation over the pay periods and can differ by a few euros. The annual income tax assessment then settles any difference, so the yearly net here is the figure the withholding works towards.
Rates and rules change; check the source before you rely on a figure.
Still stuck? Ask about Netherlands Net Salary Calculator 2026 (Netto Salaris) and anybody who knows can answer. No account needed.
Same job, other tools: Salary After Tax Calculator – Old regime or new regime, and what each leaves you every month · Transitievergoeding Berekenen 2026 – Transitievergoeding berekenen: 1/3 maandsalaris per dienstjaar, maximaal €102.000 · Vakantiegeld Berekenen 2026 – Vakantiegeld berekenen: minimaal 8% van uw brutoloon, per maand opgebouwd · WW Uitkering Berekenen 2026 – Bereken hoogte en duur van je WW-uitkering: 75% en daarna 70% van je maandloon · PF Calculator – What your PF account will hold when you retire · CTC Calculator – Break a cost to company into its parts and see what each one is for.
More for Netherlands: all 4 Netherlands calculators.