How we calculate gross to net
The calculator works on an annual basis using the 2026 box 1 rates. First, your pension contribution and any tax-free 30% allowance are deducted from your gross pay. On the remaining taxable wage we calculate payroll tax: wage tax plus national insurance contributions (AOW, Anw and Wlz). Then the general tax credit and the labour tax credit are subtracted. What remains is your net pay.
Your employer withholds payroll tax each month using the official wage tax tables. These work per month and round amounts, so your payslip may differ by a few euros. Holiday allowance and a 13th month are taxed using the table for special payments. We approximate that by looking at how much extra tax you pay over the full year.
Box 1 tax brackets in 2026
| Taxable income | Below state pension age | State pension age |
|---|---|---|
| up to € 38,883 | 35.75% | 17.85% |
| € 38,884 to € 78,426 | 37.56% | 37.56% |
| from € 78,427 | 49.50% | 49.50% |
The first-bracket rate consists of 8.10% tax and 27.65% national insurance contributions. People of state pension age pay no AOW contribution (17.90%), so their first-bracket rate is 17.85%.
Tax credits in 2026
The general tax credit is at most € 3,115. Above an income of € 29,736 it falls by 6.398% of the excess, reaching € 0 at € 78,426. The labour tax credit builds up to a maximum of € 5,685 at an employment income of € 45,592, then falls by 6.51% to € 0 at € 132,920. Lower amounts apply at state pension age: up to € 1,556 general credit and € 2,840 labour credit.
Holiday allowance
By law you are entitled to at least 8% holiday allowance (vakantiebijslag) on your gross salary. It is usually paid in May or June. If your contract states a salary ‘including holiday allowance’, untick the box.
The 30% ruling for expats in 2026
In 2026 your employer may pay up to 30% of your salary tax-free as a reimbursement for extraterritorial costs, for a maximum of five years. You must have been recruited from abroad, have lived more than 150 km from the Dutch border in 16 of the 24 months before starting, and have specific expertise that is scarce in the Netherlands. Your taxable wage, i.e. after deducting the allowance, must be at least € 48,013 in 2026, or € 36,497 if you are under 30 and hold a recognised master’s degree. The allowance is capped at 30% of the WNT norm of € 262,000: at most € 78,600 per year.
If your salary is only just above the threshold, your employer may reimburse a lower percentage tax-free so that your taxable wage lands exactly on the threshold. The calculator does this automatically. From 1 January 2027 the maximum drops to 27% and the salary thresholds rise. Employees for whom the ruling was already applied before 2024 keep 30%. See the effect with the gross to net calculator 2027.