Netherlands Gross to Net Calculator 2026

How Dutch wage tax is worked out

In the Netherlands one combined deduction covers both income tax and the national insurance premiums for state pension, survivor benefits and long term care. Employers withhold it each month from the payslip, using tables the Belastingdienst publishes. Health insurance (Zvw) is paid by the employer for employees, so it does not reduce net pay.

1. Gross pay plus holiday allowance gives the yearly wage.
2. The three box 1 rates are applied to it.
3. The general tax credit (algemene heffingskorting) and the labour tax credit (arbeidskorting) are subtracted.
4. What remains is the yearly loonheffing; net pay is the wage minus that.

Worked example: a 44,000 euro base salary

With the 8% holiday allowance of €3,520, total yearly pay is €47,520.

The credits cut the tax by €7,537, almost half. The effective deduction is 20.2% of gross, well under the 37.56% headline rate this salary reaches at the margin.

Box 1 rates and tax credits for 2026

These rates apply below state pension age. The general tax credit is €3,115 up to an income of €29,736 and falls by 6.398% of every euro above that, reaching zero at €78,426.

Because both credits shrink as pay rises, the real marginal rate between about €45,592 and €78,426 is higher than the band rate suggests.

Monthly pay and the 8% holiday allowance

Dutch employees are entitled to holiday allowance (vakantiegeld) of at least 8% of their gross yearly salary. Most employers pay it in one sum in May or June. That means eleven months look alike and one month is much larger.

In the example, a regular month nets about €3,002.82 and the year as a whole averages €3,159.33, the gap being the net value of the allowance spread over twelve months. The holiday payment itself is taxed at a special rate for one-off pay, so the May payslip can show a higher deduction than the yearly average. Over a full year it evens out on the tax return.

Some collective agreements also pay a 13th month (dertiende maand) or an end of year bonus. Add it to the base salary to see the effect on the year.

The 30% ruling for expats

Employees recruited from abroad with skills that are scarce can get the expat scheme, still widely called the 30% ruling. The employer may pay up to 30% of the wage as a tax free allowance, capped at €78,600 in 2026. The taxable wage after the allowance has to exceed €48,013, or €36,497 for people under 30 with a master's degree.

The scheme lasts up to five years and the percentage falls to 27% from 2027, so treat the higher net as temporary when planning rent or a mortgage in Amsterdam or elsewhere.

Dutch net salary at six pay levels

Holiday allowance included, no 30% ruling, below state pension age.

Net per month is the yearly net divided by twelve. The same figures apply across the country; a gross to net calculation in Amsterdam, Rotterdam or Eindhoven gives one answer because there is no local income tax.

What counts as taxable wage

• Taxed: salary, holiday allowance, bonuses, a 13th month, overtime and the private use of a company car (as an addition to income).
• Lowers taxable pay: your own contribution to an employer pension scheme. Many sector schemes take several percent of pay; this calculator assumes none, so enter the gross after your pension share if you know it.
• Tax free within limits: travel allowances, the work related costs scheme (werkkostenregeling) and the 30% expat allowance.
• Not deducted from pay: the income related health insurance contribution, paid by the employer. You still pay your own health insurance premium to the insurer.

Assumptions, limits and sources

• One employer for the full year, Dutch resident, below state pension age.
• Both tax credits applied in full through payroll, capped at the tax due.
• No pension contribution, no box 3 savings income and no partner effects on the general credit.
• Holiday allowance at the legal minimum of 8%, taxed at the normal yearly rates.

Sources: Belastingdienst box 1 rates and heffingskortingen 2026, the Belastingdienst payroll tax bulletin for 2026, Belastingdienst expat scheme pages and Rijksoverheid for holiday allowance. Rates for 2026. For neighbouring systems see the Belgium Gross to Net Calculator and the Germany Gross to Net Calculator.

Frequently Asked Questions

What is 44,000 euros gross in net pay in the Netherlands?

With 8% holiday allowance, €37,912 a year, or about €3,159.33 a month on average in 2026.

Is the holiday allowance included in my gross salary?

Usually not. Job offers often quote a monthly gross without it, and the 8% is paid on top, mostly in May. Untick the box if your figure already includes it.

What is loonheffing?

The combined wage tax and national insurance premiums that your employer withholds from each payslip. It is a prepayment of your income tax for box 1.

How much does the 30% ruling save?

On an 80,000 euro base it raises net pay from €4,727.35 to €5,854.27 a month, because €25,920 of pay becomes tax free.

Is there a separate gross to net calculator for Holland or Amsterdam?

No need. Holland is a common name for the Netherlands, the wage tax is national and no city adds its own income tax, so this Dutch calculator covers every place.

Why is my May payslip taxed more heavily?

One-off payments such as holiday allowance and bonuses are taxed at a special rate that ignores the credits already used. The total for the year is settled on the tax return.

Are these 2026 rates?

Yes. The box 1 rates, both tax credits and the 30% ruling caps are the Belastingdienst figures for 2026.