Gross to Net Salary Calculator 2027

Gross to net salary calculator 2027

What will you take home in 2027? Calculate your net salary with the tax rates and credits from the 2027 Tax Plan, including the new 27% ruling for expats, and instantly see the difference with 2026.

Provisional figures. This calculation follows the proposal the Dutch government submitted on Budget Day (15 September 2026). Parliament still has to vote on it; the package is usually final in mid-December. Want to calculate with the current rules? Use the gross to net calculator 2026.

What changes in 2027?

In 2027 the government raises the rates in the first two tax brackets, partly to pay for lower healthcare premiums. On top of that, bracket limits and tax credits are only partly adjusted for inflation. To soften this, the labour tax credit rises by an extra € 173 at every kink point. On balance your net pay changes little at the same gross salary; your pay rise makes the real difference.

	2026	2027 (proposal)
Rate bracket 1	35.75%	36.23%
End of bracket 1	€ 38,883	€ 39,247
Rate bracket 2	37.56%	38.16%
Top rate (49.50%) starts at	€ 78,427	€ 78,427
Maximum general tax credit	€ 3,115	€ 3,154
Phase-out general tax credit	6.398% from € 29,736	6.638% from € 30,910
Maximum labour tax credit	€ 5,685	€ 5,929
Phase-out labour tax credit	6.51% from € 45,592	6.51% from € 47,834
Expat ruling (new cases)	30%	27%
Salary threshold expat ruling	€ 48,013	€ 52,521*
Threshold under 30 with master’s	€ 36,497	€ 39,923*

* At 2026 price level. The final 2027 thresholds will still be indexed and will therefore be slightly higher.

The 30% ruling becomes the 27% ruling

From 1 January 2027 your employer may reimburse at most 27% of your salary tax-free instead of 30%. The salary threshold rises to € 50,436 at 2024 prices, which is € 52,521 at 2026 prices; for employees under 30 with a master’s degree to € 38,338 at 2024 prices, which is € 39,923. Transitional rules apply. If the ruling was already applied before 2024, 30% and the old salary thresholds continue for the rest of its term. If the ruling was applied in 2024, 27% applies but the old salary thresholds remain. Choose the situation that fits you in the calculator.

How reliable is this calculation?

The rates, bracket limits, general tax credit and maximum labour tax credit come from the Ministry of Finance’s 2027 fiscal key table (fiscale sleuteltabel). Two elements are not yet known and have been estimated. The income levels of the first two kink points of the labour tax credit follow the minimum wage and will be published in November 2026; we use € 12,553 and € 27,116. The 2027 amounts for people of state pension age have not been fully published yet, so this calculator assumes you work and are below state pension age. We will update this page as soon as the figures are final.

Frequently asked questions

What changes in Dutch income tax in 2027?

Under the 2027 Tax Plan the first bracket rate rises from 35.75% to 36.23% and the second bracket rate from 37.56% to 38.16%. The first bracket limit moves to € 39,247. In return, the maximum labour tax credit rises from € 5,685 to € 5,929 and the general tax credit from € 3,115 to € 3,154. The top rate stays at 49.50%.

Will my net pay go up in 2027?

At the same gross salary your net pay hardly changes: depending on your income, it ranges from a few euros less to about € 20 more per month. Because bracket limits and credits rise less than inflation, your purchasing power mainly depends on your pay rise. The calculator shows the difference with 2026 for your salary.

Are the 2027 rates final?

No. The government submitted the 2027 Tax Plan on Budget Day, 15 September 2026. The House of Representatives and the Senate vote on it in the autumn; the package is usually final in mid-December. Until then the amounts may still change.

What changes in the 30% ruling in 2027?

From 1 January 2027 employers may reimburse at most 27% of salary tax-free instead of 30%, and higher salary thresholds apply. If the ruling was applied before 2024, you keep 30% and the old salary thresholds. If the ruling started in 2024, you move to 27% but keep the old salary thresholds.

Why is the calculation for low incomes an estimate?

The income levels of the first two kink points of the labour tax credit follow the minimum wage and will only be published in November 2026. We estimated them by raising the 2026 levels by the same factor as the official phase-out point. Above € 47,834 of employment income this estimate plays no role.