Netherlands · 2025 / 2026

Netherlands Salary Calculator Bruto–Netto 2025 & 2026

Enter your gross salary to see your Dutch take-home pay after income tax and heffingskortingen.

€0 €150k

Tax year

Take-home

per year

Monthly

Nettoloon

Loonheffing

total withheld

Effective rate

loonheffing / gross

Take-home Box 1 tax (before credits) AHK credit Arbeidskorting credit

Full breakdown

Component Annual Monthly
Gross salary (Bruto salaris)
Box 1 tax (before credits)
− Algemene heffingskorting (AHK)
− Arbeidskorting (AK)
= Loonheffing (withheld)
= Take-home pay (Nettoloon)

How Dutch salary tax works

Box 1 income tax (Loonbelasting)

  • 2025: 35.82% up to €38,441 · 37.48% up to €76,817 · 49.50% above
  • 2026: 35.75% up to €38,883 · 37.56% up to €78,426 · 49.50% above
  • → Band 1 rate includes volksverzekeringen (27.65%: AOW + ANW + WLZ)
  • → Volksverzekeringen only applies on income up to Band 1 ceiling

Tax credits (Heffingskortingen)

  • → Credits reduce tax owed — not taxable income
  • AHK (general): €3,068 (2025) / €3,115 (2026) — tapers to €0 at top of Band 2
  • Arbeidskorting (employment): up to €5,599 (2025) / €5,685 (2026) for workers
  • → Both credits phase out at higher incomes; loonheffing cannot go below €0

ZVW health insurance

  • → Employer pays an income-related contribution (werkgeversheffing ZVW)
  • → Not deducted from your pay — it's an on-top employer cost
  • → Capped at an annual income ceiling

Notes & limitations

  • → Models a standard employee under AOW retirement age
  • → 30% expat ruling not included
  • → Box 2 (substantial shareholding) and Box 3 (wealth tax) not included
  • → Partner credits (IACK, partner AHK transfer) not modelled