--- title: "Dutch Tax Calculator 2026: gross to net salary, 30% ruling · Winstwaker" description: "Free Dutch tax calculator for 2026: gross to net salary per year, month or hour, with the 30% ruling, holiday allowance and employer costs. Official tables." source: "https://www.winstwaker.nl/en/dutch-tax-calculator/" --- # Dutch tax calculator 2026 > Free Dutch tax calculator for 2026: gross to net salary per year, month or hour, with the 30% ruling, holiday allowance and employer costs. Official tables. Free calculator Use this Dutch tax calculator to see what a gross salary in the Netherlands leaves you net in 2026: per year, per month or per hour, with or without the 30% ruling. It follows the official 2026 monthly wage tax table cent for cent, including tax credits, holiday allowance and what the salary costs your employer. Liever Nederlands? Ga naar [bruto netto berekenen](/tools/bruto-netto-berekenen/). ## Salary calculator Netherlands: from gross to net, or the other way round. What do you know? The amount is Payroll tax credit (loonheffingskorting) Yes with your main employer. No for a second job or next to a benefit. Reached the state pension age (AOW)? Holiday allowance (8%) Most Dutch offers quote the salary without the 8% holiday allowance. Tick "included" for an all-in salary. In 2026, 30% of your salary can be paid tax-free. The base is capped at € 262,000 a year, so at most € 78,600 is tax-free. Your taxable salary must stay above € 48,013 (€ 36,497 if you are under 30 with a master’s degree). From 2027 the percentage drops to 27% for people who started using the ruling in 2024 or later. Include employer costs Employer size Small means a total payroll up to € 1,082,500 in 2024. The Whk premium differs per employer; the average is shown. Net per month € 4,170.83 Gross per month€ 6,000.00 Payroll tax per month effective 30.49% € 1,829.17 Net per month€ 4,170.83 Net per year (12 months)€ 50,049.96 Gross per year (12 months)€ 72,000.00 Gross hourly rate at 40 hours per week € 34.62 Net hourly rate€ 24.06 ### Tax credits per year General tax credit (algemene heffingskorting)€ 413.00 Labour tax credit (arbeidskorting)€ 3,968.00 ### Holiday allowance, paid in May Gross holiday allowance (8% of 12 months)€ 5,760.00 Special rate (bijzonder tarief)50.47% Tax on holiday allowance€ 2,907.07 Net holiday allowance€ 2,852.93 Net per year including holiday allowance € 52,902.89 ### Employer costs per month Awf unemployment premium (low, 2.74%)€ 164.40 Aof disability premium (low, 6.27%) € 376.20 Wko childcare surcharge (0.50%)€ 30.00 Whk return-to-work premium (average 1.52%)€ 91.20 Zvw employer health care levy (6.10%)€ 366.00 Holiday allowance reserve (8%) € 480.00 Total employer costs€ 1,507.80 Total cost of employment per month€ 7,507.80 Indication based on the official 2026 monthly wage tax table and the 2026 special remuneration table. Pension premiums, collective agreement (CAO) items, commuting allowances and other benefits are not included, so your payslip may differ. How the Belastingdienst calculates ## Income tax Netherlands 2026: how payroll tax on a salary works. ### Three brackets on your annual salary Your employer scales the monthly wage up to a year and applies the 2026 brackets: 35.75% up to € 38,883, 37.56% up to € 78,426 and 49.50% above that. The first bracket is income tax plus the national insurance contributions (AOW, Anw, Wlz); after the state pension age it drops to 17.85%. ### Tax credits Two credits come off the annual amount. The general tax credit is at most € 3,115 and phases out from € 29,736; the labour tax credit rises to € 5,685 and phases out from € 45,592. What remains, divided by twelve, is the payroll tax on your payslip. Your employer may apply the credits at one job only. ### 30% ruling for expats If you were recruited from abroad and the Belastingdienst has granted the ruling, 30.00% of your salary can be paid tax-free in 2026, up to € 78,600 a year because the base stops at € 262,000. Your taxable salary must stay above € 48,013, or € 36,497 under 30 with a master's degree. From 2027 the percentage is 27% for people who started using the ruling in 2024 or later. ### Holiday allowance Netherlands Holiday allowance is at least 8% of your gross annual salary and is usually paid in May. It counts as special remuneration, so the special rate for your annual salary applies instead of the monthly table, including the effect on your tax credits. That is why you keep less of it than of a regular month. - Health insurance (Zvw): not withheld from an employee's salary. Your employer pays a 6.10% levy; the monthly premium for your own policy you pay to your insurer, outside the payslip. - Employer costs: Awf, Aof, Wko and Whk premiums plus the Zvw levy, on the premium wage up to € 6,617.41 a month, plus the holiday allowance reserve. Open "Employer costs" in the worksheet to see the total cost of employment. - Hourly rate: monthly wage × 12 / 52 / hours per week. Full-time in the Netherlands is 36, 38 or 40 hours; the calculator uses what you enter. - Annual salary: 12 × the monthly wage, plus 8% holiday allowance when it is paid separately. A thirteenth month or a bonus is not included. Pension premiums, collective agreement (CAO) items, commuting allowances and a company car are not in this calculation; they differ per employer. Running a Dutch company and want the payslips done for you? See [what Winstwaker handles](/en/services/). - Source: Monthly wage tax table and special remuneration table 2026 (Belastingdienst) - Source: Calculation rules for automated payroll 2026 (Belastingdienst) - Source: Handboek Loonheffingen 2026 (Belastingdienst) - Source: Employee insurance premiums and maximum premium wage 2026 (Stcrt. 2025, 42324) - Source: Statutory minimum wage 2026 (Staatscourant) Questions ## What people ask about the Dutch tax calculator. How does this Dutch tax calculator work? Enter a gross salary per year, month or hour. The calculator converts it to a monthly wage, looks up the 2026 payroll tax (loonheffing) in the official monthly wage tax table and subtracts it: net is gross minus payroll tax. Pension premiums and collective agreement (CAO) items are not included, so your payslip can differ a little. At € 72,000 a year you keep € 4,170.83 net per month in 2026. How does the 30% ruling calculator work? Tick "Apply the 30% ruling" and 30.00% of your gross salary is left out of the taxable wage, up to € 78,600 a year because the base is capped at € 262,000. Payroll tax is then calculated on the remaining 70%. At € 72,000 a year that is € 1,800.00 tax-free per month and € 5,079.17 net instead of € 4,170.83. Your taxable salary must stay above € 48,013 in 2026 (€ 36,497 if you are under 30 with a master's degree); the calculator warns you when it does not. How is income tax in the Netherlands calculated in 2026? For employees, income tax and national insurance contributions are withheld together as payroll tax. In 2026 the rates on your annual salary are 35.75% up to € 38,883, 37.56% up to € 78,426 and 49.50% above that. The general tax credit (up to € 3,115) and the labour tax credit (up to € 5,685) come off, and the result is divided by twelve. People who have reached the state pension age pay 17.85% in the first bracket. How does holiday allowance work in the Netherlands? Holiday allowance (vakantiegeld) is a legal minimum of 8% of your gross annual salary, usually paid in May. It is taxed at the special rate (bijzonder tarief) that belongs to your annual salary, not through the monthly table, so you keep less of it than of a regular month. At € 72,000 a year that is € 5,760.00 gross, taxed at 50.47%, leaving € 2,852.93 net in 2026. Most Dutch offers quote the salary without it; an all-in salary includes it. Why does my payslip differ from this net salary calculator for the Netherlands? The calculator follows the official 2026 tables cent for cent, but a payslip also carries what your employer agreed with you: a pension premium, a commuting allowance, a company car, a collective agreement (CAO) supplement or a bonus. Those differ per employer and are not part of the calculation. Health insurance is not withheld either: your employer pays the 6.10% Zvw levy, and you pay your own insurer separately. What does a payroll calculator for the Netherlands show an employer? Open "Employer costs" and you see what a salary costs on top of gross: the Awf unemployment premium (2.74%), the Aof disability premium (6.27% for small employers, 7.63% for large ones), the Wko childcare surcharge (0.50%), the Whk premium (on average 1.52%) and the Zvw employer levy (6.10%), all on the premium wage up to € 6,617.41 a month, plus the 8% holiday allowance reserve. At € 72,000 a year that is € 1,507.80 a month for a small employer in 2026. Can I use this salary calculator for the Netherlands per hour? Yes. Choose "Per hour", enter your gross hourly rate and your hours per week, and the calculator works out the monthly wage as hourly rate × hours × 52 / 12. The other way round it shows the gross and net hourly rate for any salary. The statutory minimum wage for 2026 is € 14.71 per hour from 1 January and € 14.99 from 1 July, for everyone aged 21 and over. No hassle ## An accountant who answers in English. Winstwaker keeps the books, files the VAT returns and runs payroll for Dutch companies owned by people who do not read Dutch. The same engine behind this calculator produces the real payslips. [Talk to an English-speaking accountant](/en/contact/) [Winstwaker in English](/en/) --- Bron: