How do you calculate net salary in the Netherlands?
Your net salary is your gross salary minus wage tax and your own pension contribution. The calculator works in four steps:
- It adds up your pay for the year: salary, holiday allowance and, if you get one, a 13th month.
- It deducts your pension contribution. What is left is your taxable wage.
- It calculates tax on your taxable wage in three brackets.
- It subtracts two tax credits: the general tax credit (algemene heffingskorting) and the labour tax credit (arbeidskorting). What is left is the wage tax you pay.
What are the Dutch tax brackets in 2026?
In 2026 you pay 35.75% up to €38,883, 37.56% up to €78,426 and 49.5% above that, if you are below state pension (AOW) age. These rates include income tax and national insurance contributions:
| Taxable income | Rate |
|---|---|
| up to €38,883 | 35.75% |
| over €38,883 up to €78,426 | 37.56% |
| over €78,426 | 49.5% |
A higher rate only applies to the part of your income above the threshold, not to all of it. Source: Belastingdienst, 2026 rates.
What are the general and labour tax credits?
They are two discounts on your tax: in 2026 the general tax credit is at most €3,115 and the labour tax credit at most €5,685. Your employer applies them through the payroll tax credit (loonheffingskorting), which you can only get from one employer at a time.
The general tax credit drops when you earn more than €29,736: by 6.398% of every euro above that. From €78,426 it is €0.
You get the labour tax credit because you work. It rises with your income, up to its maximum at an income of €45,592. Above that it drops by 6.51% of every extra euro, reaching €0 from €132,920.
Tax credits can't take your tax below zero, so on a low income you may not get the full credit. Sources: general tax credit table 2026 and labour tax credit table 2026.
How does €3,000 gross become €2,611.85 net?
By working out the tax on the yearly salary of €36,000 and subtracting the two tax credits. This example has no holiday allowance, pension contribution or 13th month:
| Bracket 1: 35.75% on €36,000 | €12,870.00 |
| General tax credit | −€2,714.23 |
| Labour tax credit | −€5,498.02 |
| Wage tax | €4,657.75 |
| Net per year | €31,342.25 |
| Net per month | €2,611.85 |
So on average you pay 12.9% tax on your gross pay, even though the first-bracket rate is 35.75%. The tax credits make the difference.
Why is holiday allowance shown separately?
Because most employers pay it once a year, in May or June. Dutch employees are entitled to at least 8% holiday allowance (vakantiegeld) on their gross salary (Rijksoverheid). So the calculator shows your monthly net pay without it, and the net holiday allowance as its own line.
On €3,000 gross per month, your holiday allowance is €2,880 gross, and you keep about €1,722.30 net. You pay relatively more tax on holiday allowance than on your monthly pay, because it comes on top of your salary. To see what lands on your May payslip, use the holiday allowance calculator.
Why does my payslip differ from this calculation?
Because your employer calculates per month with the Belastingdienst's wage tax tables, while this calculator works over a full year. The difference is usually a few euros. These things play a part:
- The wage tax tables work per month and round amounts.
- On holiday allowance and a 13th month, your employer withholds a separate percentage (the special rate, bijzonder tarief). Any difference is settled in your annual income tax return.
- Your pension contribution depends on your pension scheme. Often part of your salary doesn't count (the franchise). If you know the amount from your payslip, enter it in euros per month.
- Your employer pays the income-related health insurance contribution (Zvw, 6.1% in 2026), so it doesn't come off your pay.
- Some things are not included: a company car, travel allowance, the 30% ruling, the combination credit for working parents and deductions such as mortgage interest.
- If you have reached state pension (AOW) age, lower rates apply. This calculator doesn't cover that yet.
Frequently asked questions
How much net salary do I get from €3,000 gross per month?
In 2026 you keep €2,611.85 net per month from €3,000 gross. With 8% holiday allowance, you also get about €1,722.30 net once a year. This assumes no pension contribution and the payroll tax credit applied.
What is the difference between gross and net salary?
Gross (bruto) is your pay before anything is deducted; net (netto) is what lands in your bank account. The difference is mainly wage tax: income tax plus national insurance contributions. Your own pension contribution also comes off your gross pay.
When should I turn off the payroll tax credit?
When you have two jobs, or a job and a benefit. You can only have the payroll tax credit applied by one employer or benefit agency, usually the one that pays you most. Turn it off in the calculator to see your net pay from the other job.
Is the health insurance contribution (Zvw) deducted from my salary?
No. As an employee, your employer pays the income-related Zvw contribution. You do pay your own health insurance premium to your insurer, but that is separate from your salary.
Does the calculator include the 30% ruling?
Not yet. The 30% ruling makes part of your salary tax-free if you qualify. We will add it once the 2027 rules are final at the Belastingdienst.
How accurate is this calculation?
It is an estimate for a full year. Your payslip may differ by a few euros because of rounding and the special rate. If you have no other income or deductions, your tax over the whole year should come close to this calculation.
Sources
- Belastingdienst: rates and tax credits 2026 (Dutch)
- Belastingdienst: general tax credit table 2026 (Dutch)
- Belastingdienst: labour tax credit table 2026 (Dutch)
- Belastingdienst: Zvw contribution rates (Dutch)
- Rijksoverheid: holiday allowance (Dutch)
This calculation is an estimate, not tax advice. Not sure? Check belastingdienst.nl or ask a tax adviser.