How salary tax works in Netherlands
Dutch employment income is taxed in Box 1, with national insurance included in the lower rate before AOW age. The calculator supports age, payroll-tax-credit selection, the income-dependent combination credit and an approved expat-facility percentage for standard, young-master or researcher cases.
Income tax in Netherlands
The model applies the 2026 Box 1 bands, phases out the general and employment credits and can add the IACK when the user confirms eligibility. For an approved expat facility, it limits the exemption by salary threshold, selected percentage, eligible months and the annual remuneration cap.
Employee contributions
Volksverzekeringen are part of the first Box 1 rate rather than a separate deduction line. Employer-specific occupational pension premiums and employee benefit deductions are not assumed unless entered as another deduction.
Take-home pay example
An eligible employee may select 30% for twelve months, but the tax-free amount can still be restricted by the salary threshold and annual cap. A young qualifying master's graduate uses a lower threshold, while an eligible researcher has no salary threshold in this model.
Tax sources and verification
This adapter is labelled 2026, valid 2026-01-01 to 2026-12-31. Sources were last checked on 2026-08-31. The calculator separates annual liability from payroll withholding and disables payslip mode when the required official method is not implemented.
- Belastingdienst: Box 1 tarieven 2026
Effective period: 2026 · Verified: 2026-08-31
- Belastingdienst: Tarieven, bedragen en percentages loonheffingen 2026
Effective period: 2026 · Verified: 2026-08-31
Netherlands salary calculator FAQ
Does the calculator now support the Dutch 30% facility?
Yes. Choose the applicable category, approved percentage and eligible months. A valid joint decision from the Dutch Tax Administration and all recruitment, distance, expertise and duration conditions are still required.
When should I enable IACK?
Only if the child-age, household, co-parenting, work-income and fiscal-partner conditions are satisfied. The calculator applies the 2026 income-dependent credit but does not verify custody records.
How are AOW-age users handled?
Age changes the modeled first-band rate. Age-related credits and partial-year AOW cases are not fully reproduced, so older users should compare the result with the official assessment.
Important financial disclaimer
This calculator estimates employee take-home pay using the information you enter and current published tax/payroll rules. Actual payroll may differ because of employer-specific benefits, tax-card settings, local rules, prior-period earnings, bonuses and other circumstances. It is not tax advice.