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Netherlands Netherlands 2025 / 2026

Gross to net salary calculator
Netherlands

Calculate your take-home pay in the Netherlands after income tax and social insurance premiums. Current 2025/2026 rates, 30% ruling, vakantiegeld.

3
Tax brackets
2
Tax credits
30%
Ruling for expats
Calculation details
In the Netherlands, the employer adds 8% of annual gross salary as holiday allowance. It is usually paid once a year, in May.
Calculation result

Enter the gross amount and click
Calculate net salary

Gross monthly -
Detailed calculation
Annual gross salary-
8% holiday allowance (Vakantiegeld)-
Taxable income-
Income tax (loonheffing)-
Tax credits (heffingskortingen)-
Annual net salary-
Total deductions-
Net salary-
Salary breakdown
Net - Allowance - Tax -
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How do you calculate net salary in the Netherlands?

In the Netherlands, loonheffing is deducted from gross salary. It combines income tax (inkomstenbelasting) and social insurance premiums (volksverzekeringen: AOW, Anw, Wlz). The premiums are included in the first tax bracket rate, so unlike in Germany, they are not shown as separate items on the payslip.

After the total tax and premium amount is calculated, the employee can use two tax credits: algemene heffingskorting (general tax credit, available to everyone) and arbeidskorting (employment tax credit, which rises with income up to a certain threshold and then decreases). These credits directly reduce the amount of tax payable.

Net salary is gross salary minus loonheffing after tax credits. Our calculator includes the current brackets and rates for 2025 and 2026, the 30% ruling option for expats, and vakantiegeld (8% holiday allowance).

Tax brackets in the Netherlands 2025/2026

The Netherlands uses a progressive tax system with three brackets. The first bracket rate includes both income tax and social insurance premiums (AOW, Anw, Wlz). People above the AOW pension age pay a lower rate in the first bracket because they no longer pay the AOW premium.

BracketAnnual income (2026)Rate
1up to 38 883 EUR35,75%
238 883 - 78 426 EUR37,56%
3above 78 426 EUR49,50%

In 2025, the brackets were: up to 38 441 EUR (35,82%), 38 441-76 817 EUR (37,48%) and above 76 817 EUR (49,50%).

30% ruling - tax benefit for expats

The 30% ruling is a Dutch tax benefit for highly skilled employees from abroad. It allows 30% of gross salary to be exempt from income tax, so only 70% of income is taxed. The benefit applies for a maximum of 5 years.

To use the 30% ruling, the employee must meet specific conditions: be recruited from abroad or seconded to the Netherlands, have specialist expertise that is scarce on the Dutch labour market, and earn above the minimum threshold (in 2026 around 46 107 EUR gross per year, or 35 048 EUR for people under 30 with a master's degree).

Vakantiegeld - holiday allowance in the Netherlands

Vakantiegeld (holiday allowance) is a statutory benefit in the Netherlands equal to 8% of annual gross salary. Most employers pay it once a year, usually in May. Some companies spread it across 12 monthly payments.

In our calculator, you can enable or disable vakantiegeld. When it is enabled, the monthly net salary is still calculated from the regular salary, while the holiday allowance is shown separately in the annual calculation.

Frequently asked questions

In 2026, the tax rates including insurance premiums are: 35,75% up to 38 883 EUR, 37,56% from 38 883 to 78 426 EUR, and 49,50% above 78 426 EUR per year. Income tax itself (inkomstenbelasting) in the first bracket is about 8,10% - the rest consists of social insurance premiums (AOW, Anw, Wlz).
The 30% ruling is a tax benefit that allows 30% of gross salary to be exempt from tax. It is available to highly skilled employees recruited from abroad for a maximum of 5 years. Conditions include recruitment from outside the Netherlands, specialist expertise, and minimum salary above the threshold (about 46 107 EUR per year in 2026, or 35 048 EUR for young master's graduates). Enable the "30% ruling" option in the calculator to see the difference.
Vakantiegeld (holiday allowance) is a statutory benefit in the Netherlands equal to 8% of annual gross salary. Most employers pay it once a year in May. For example, with a gross salary of 3 500 EUR per month, vakantiegeld is 3 360 EUR per year (3 500 x 12 x 8%). In the calculator, the monthly net amount shows the regular salary, while the holiday allowance increases the annual result.
Every employee in the Netherlands can use two main credits: algemene heffingskorting (general tax credit, max 3 115 EUR in 2026) and arbeidskorting (employment tax credit, max 5 685 EUR in 2026). Both credits reduce the amount of tax payable. The arbeidskorting amount increases with income up to a certain threshold and then decreases. Algemene heffingskorting is full at low incomes and starts decreasing from around 29 736 EUR per year.