Netherlands Gross to Net Salary Calculator 2026

Dutch payroll taxes the whole gross wage under a single box 1 schedule: 35.75% up to €38,883, 37.56% up to €78,426 and 49.50% above (2026, below AOW age). The first-bracket rate embeds 27.65% national insurance (AOW pension, survivors and long-term care), so there are no separate employee social security lines on a Dutch payslip.

What makes the Dutch calculation unusual is the credits, not the brackets. The general tax credit (algemene heffingskorting) is worth up to €3,115 and phases out at 6.398% of income above €29,736, hitting zero at €78,426. The labour credit (arbeidskorting) builds up over three segments to a maximum of €5,685 at €45,592, then phases out at 6.51%, reaching zero at €132,920. These phase-outs add roughly 13 points to marginal rates in the middle-income range — the calculator implements the official Belastingdienst formulas exactly.

Dutch employers must pay at least 8% holiday allowance (vakantiegeld), usually in May. Salaries are typically quoted including it; if yours is quoted excluding vakantiegeld, untick the box and the calculator grosses your salary up by 8% before taxing it.

From AOW pension age the 17.90% AOW premium disappears, dropping the first-bracket rate to 17.85%, and reduced credit tables apply — toggle the AOW-age option to see this.

The employer cost view adds the 2026 employer premiums on top of gross: Aof disability fund (6.27% low rate), the 0.50% childcare surcharge, Awf unemployment premium (2.74% low rate for permanent contracts), the Whk return-to-work fund (1.52% national average — it varies per employer) and the 6.10% Zvw healthcare levy, all capped at a premium wage of €79,409. At €55,000 gross the total employer cost is about €64,422.