Salarium

How we calculate Dutch net pay

What net means here

Net pay is gross salary minus payroll tax (loonheffing: wage tax plus national insurance contributions) and, if you enter one, your pension contribution. Employee insurance premiums and the health insurance levy are paid by your employer and are not deducted. Net monthly pay is shown separately from holiday pay, which is usually paid once a year in May.

Payroll tax (2026)

Box 1 below state pension age: 35.75 % up to €38,883 (of which 27.65 % national insurance), 37.56 % up to €78,426 and 49.50 % above. With the payroll tax credit, the general tax credit (up to €3,115, reduced by 6.398 % above €29,736) and the employment tax credit (up to €5,685, reduced by 6.51 % above €45,592) are deducted.

We turn the monthly salary into an annual figure, work out a year's payroll tax and divide by twelve, as the official monthly table does. That table rounds to wage bands, so a payslip can differ by a few euros.

Holiday pay and the special rate

Holiday pay (8 %) and a 13th month are taxed at the special rate (bijzonder tarief): the marginal rate at your annual salary, meaning the bracket rate plus the phase-out of the tax credits, minus the build-up of the employment tax credit. That gives 40.2 % at €38,000 and 50.47 % at €46,000, matching the official table.

What is not included

Employees above state pension age, the 30 % ruling for expats, company car additions, travel allowances, the income-dependent combination credit and benefits (toeslagen).

How each value was verified

Of the values in this year's rules, 16 are confirmed by an official source, 2 by at least two independent secondary sources, 0 are derived by arithmetic from verified values (for example last year's threshold times the published indexation factor), 1 are confirmed indirectly by reproducing an external result, and 0 are long-standing statutory values that still need an official source.

Sources

Rules for the 2026 tax year, last checked on 2026-09-26. Every rate and threshold is taken from the sources below.

Put the result on your site

Copy this snippet to show the net figure for an amount on your page. Change n (the gross amount) and add &region= where regions matter. It links back to the full breakdown.

<iframe src="https://www.example.com/en-nl/embed/?n=3500" width="320" height="120" style="border:0" title="Salarium" loading="lazy"></iframe>