Netherlands Salary Calculator

On €60,000 gross for 2026 the net figure is roughly €38,400 a year, about €3,200 a month. Box 1 covers income tax and the national insurance premiums together, and at this level the two account for around €21,600 of deductions.

Employment income in the Netherlands runs on just two Box 1 rates, which makes the arithmetic simpler than in most of Europe.

Two of them:
36.97% on income to €75,518
49.5% above €75,518

The lower rate is doing more work than it looks. Around 27.65 points of that 36.97% are national insurance premiums covering the AOW state pension, ANW survivor cover and WLZ long-term care. Once you reach state pension age the AOW element stops, which drops the lower band to about 19.03%.

Two matter for most employees in 2026:
Arbeidskorting, the labour credit: worth up to €5,532, withdrawing above €38,098
Algemene heffingskorting, the general credit: up to €3,068 below roughly €24,813, tapering to nothing by about €75,518

Between €35,000 and €70,000 these two pull the effective rate down sharply from where the headline 36.97% would put it.

The 30%-regeling lets qualifying employees recruited from abroad take up to 30% of salary free of tax for five years, reduced to 27% from year four under the 2024 changes. It is aimed at people brought in for specific expertise not readily available locally.

The figures on this page use standard rates. Anyone holding the ruling will take home substantially more than shown.

Not in the way most countries do it. The volksverzekeringen premiums are folded into the Box 1 rate itself, so the 36.97% already contains about 27.65 points of social premium. They are settled through the income tax return rather than appearing as their own payroll line.

Contributions to WW for unemployment and ZW for sickness are handled separately through the employer.