Your tax,
in brackets.
Move the cursor along the scale. Every bracket slice is a direct read from the statutory table of record — no approximation, no rounding.
Three Box 1 brackets from 35.75% to 49.50% — but the general credit (heffingskorting) and labour credit (arbeidskorting), worth up to ~€8,800 combined, cut the real bill sharply.
- Top rate: 49.5%
- Brackets: 3
- Deduction: No standard deduction — two tax credits instead (up to ~€8,800)
- Social contributions: National insurance (~27.65%) is bundled into the 35.75% first-bracket rate
How Income Tax Works in Netherlands
The Netherlands taxes employment income in "Box 1" on three brackets — 35.75% up to €38,883, 37.56% to €78,426, and 49.50% above. That first rate looks steep because it already bundles in roughly 27.65% of national insurance (AOW state pension, WLZ long-term care, Anw survivors). What makes Dutch take-home far higher than the headline rate suggests are two large tax credits: the general heffingskorting (up to €3,115, phasing out above €29,736) and the arbeidskorting labour credit (up to €5,685, building up then phasing out from €45,592). Together they can knock close to €8,800 off the bill. Incoming skilled migrants may also qualify for the 30% ruling, which exempts part of salary from tax for a limited period.
Worked example. On a €40,000 salary, Box 1 tax is about €14,300 — but roughly €8,000 of tax credits cut it to around €6,300, an effective rate near 15.7%.
What this calculator shows. Move the slider in the calculator above to your gross salary. Every figure — tax owed, effective rate, marginal rate, social contributions, take-home — is computed bracket-by-bracket from the Belastingplan 2026 statutory tables. There is no estimation or rounding.
How We Calculate Netherlands Income Tax
Brackets, thresholds, and contribution rates come directly from Belastingplan 2026, published by the Belastingdienst. We do not estimate, smooth, or interpolate.
Income tax is computed bracket-by-bracket on income after the standard deduction. Mandatory social contributions are layered on top, applying statutory caps where they exist.
Single filer, gross employment income, no other deductions or credits. National — individual taxation (Box 1) — regional taxes (if any) shown separately.
Tables are reviewed annually when each authority publishes its update. See the data methodology page for full citations.