Netherlands net salary calculator 2026

The first-bracket rate of 35.75% combines 8.10% income tax (inkomstenbelasting) and 27.65% national insurance premiums (premie volksverzekeringen: AOW pension, Anw survivor, Wlz long-term care). Above €38,883 the national insurance component falls away; the second bracket (37.56%) and third bracket (49.50%) contain income tax only.

No. You may request the loonheffingskorting from only one employer or benefit payer at a time. At a second concurrent job you do not apply the credits, and the full bracket tax rate is withheld. Claiming credits at two employers at once results in an underpayment that must be settled via the annual income tax return.

For employees in standard active employment, the ZVW health levy (werkgeversheffing ZVW, 6.10%) is paid entirely by the employer on top of gross salary and does not reduce take-home pay. It is therefore not shown as a deduction in this calculator. Self-employed persons pay their own bijdrage Zvw of 4.85% separately through their annual tax return.

Above €132,920 both the general tax credit and the employment tax credit have fully phased out to zero. The marginal rate is 49.50% with no offsetting credits, so the effective rate on each additional euro of income in that range is 49.50%.

The calculator uses the gross salary figure you enter. Statutory holiday pay (vakantiegeld) of at least 8% accrues alongside regular pay. To include it in the annual gross, multiply your base gross by 1.08 before entering it. If it is paid separately as a lump sum in May it is taxed as a bijzondere beloning at the marginal Box 1 rate.