📊 Your salary details
💰 Your take-home pay
Quick salary reference — 2026
Annual net salary, no 30% ruling. Shows net with 30% ruling in the last column.
| Gross/year | Net/year | Tax rate | Net with 30% |
|---|
Understanding your salary in the Netherlands (2026)
The Dutch tax system is structured around three "boxes" that each cover different types of income. For most employees, Box 1 is what matters — it covers income from employment and home ownership. The Netherlands is known for its relatively high tax rates but also for generous tax credits and the famous 30% ruling for expats.
Box 1 income tax brackets — 2026
The Netherlands uses a progressive tax system with three brackets for 2026. The first bracket taxes income up to €38,883 at 35.75% — but this rate includes 27.65% in social insurance premiums (AOW, ANW, WLZ), meaning the actual income tax component is only about 8.10%. The second bracket taxes income between €38,883 and €78,426 at 37.56%. Everything above €78,426 is taxed at the top rate of 49.50%. If you've reached state pension age (AOW age), the first bracket rate drops to approximately 17.85% since you no longer pay AOW premiums.
The 30% ruling (30%-regeling)
The 30% ruling is one of Europe's most attractive expat tax benefits. If you qualify, your employer can pay 30% of your gross salary tax-free as a reimbursement for "extraterritorial costs" — the additional expenses of living outside your home country. This effectively reduces your taxable income by 30%, resulting in significantly higher take-home pay. The ruling lasts up to 5 years (reduced from 8 years since 2024). To qualify in 2026, you must be recruited or transferred from abroad (living more than 150km from the Dutch border), possess specific expertise scarce in the Dutch labor market, and earn a minimum taxable salary of €48,013 (or €36,497 if you're under 30 with a master's degree).
Tax credits (heffingskortingen)
The Netherlands offers two main tax credits that directly reduce your tax bill. The general tax credit (algemene heffingskorting) has a maximum of €3,115 in 2026 and phases out at 6.398% for income above €29,736, reaching zero at €78,426. The labour tax credit (arbeidskorting) has a maximum of €5,685 in 2026 and phases out at 6.51% for income above €45,592. Together, these credits can reduce your tax by nearly €8,800 at optimal income levels.
Social insurance premiums
Unlike Germany, Dutch social insurance premiums for employees are integrated into the Box 1 tax brackets rather than being separate deductions. The 27.65% social insurance component in the first bracket covers AOW (old-age pension at 17.90%), ANW (survivors' benefit at 0.10%), and WLZ (long-term care at 9.65%). Employers pay additional contributions on top of your gross salary for unemployment insurance (AWf), disability insurance (Aof/Aok), and healthcare (ZVW), which typically add about 18% to your gross salary as total employer cost.
What changed in 2026?
The bracket thresholds were adjusted: the first bracket now covers income up to €38,883, the second up to €78,426. The first bracket rate is 35.75% (slightly changed from 2025). The general tax credit maximum increased to €3,115 and the labour tax credit to €5,685. The 30% ruling continues with the 5-year duration cap introduced in 2024.