Your Dutch gross-to-net for tax year 2026: Box 1 brackets, the general and labour tax credits, the 8% holiday allowance, and the 30% ruling (with the 2027 change to 27% built in as an option).
In short: Dutch employees pay Box 1 tax of 35.75% up to €38,883, 37.56% up to €78,426 and 49.5% above that (2026), reduced by the general tax credit (up to €3,115) and the labour tax credit (up to €5,685). Salaries usually include 8% holiday allowance, and expats with the 30% ruling can receive up to 30% of salary tax-free.
| Gross annual salary (incl. holiday allowance) | — |
| of which holiday allowance (8%) | — |
| Tax-free ruling allowance | — |
| Pension contribution (deductible) | — |
| Taxable salary | — |
| Box 1 tax before credits | — |
| General tax credit | — |
| Labour tax credit | — |
| Income tax payable | — |
| Net annual salary | — |
Worked example: €60,000 gross, no ruling, no pension → tax €15,906.47 → net €44,093.53 per year (€3,674.46 per month). The same salary with the 30% ruling: the norm limits the tax-free allowance to €11,987 (so that taxable salary stays at €48,013), tax falls to €9,856.87 and net rises to €50,143.13 per year.
An expat scheme: up to 30% of salary paid tax-free for up to 5 years, if you were recruited from abroad, lived 150+ km from the Dutch border, and your post-allowance taxable salary exceeds the norm (€48,013 in 2026; €36,497 under-30 with a master's).
The maximum drops to 27% for rulings first applied from 2024; pre-2024 rulings keep 30%. Use the selector above to preview either case.
Yes — it is part of your taxable salary, usually withheld at a special rate when paid in May. This calculator includes it in the annual figures either way.
Pension contributions through your employer's scheme (enter your % above), a company car, and other benefits change a real payslip. This tool is an estimate on salary alone.
35.75% to €38,883; 37.56% to €78,426; 49.50% above — then both tax credits reduce the bill.