Gross to Net Netherlands 2026: Salary Calculator

Gross salary is your pay before payroll tax and deductions. Net salary is the amount paid into your bank account. Enter the annual package from your job offer below to estimate both your normal monthly pay and your holiday-pay month.

The quick answer

For an employee below the Dutch state-pension age, 2026 Box 1 rates are 35.75%, 37.56%, and 49.50%. You do not simply multiply your full salary by one rate. The calculation uses progressive brackets and then subtracts tax credits.

Your result also depends on whether the salary includes:

• the usual 8% holiday allowance;
• the 30% ruling;
• employer pension deductions;
• a company-car benefit;
• bonuses or a 13th month; and
• payroll tax credit (loonheffingskorting).

The calculator estimates payroll tax and holiday pay. Your payslip can differ because employer-specific deductions are not included.

How to use the calculator

1. Select Year if you have an annual job-offer figure.
2. Enter the gross amount and confirm whether it includes 8% holiday allowance.
3. Open Options to change payroll tax credit, the 30% ruling, or holiday-pay accrual.

Use payroll tax credit on no more than one income at the same time. The annual tax return determines the final amount based on all your income.

Gross, net, bruto, and netto

Two worked 2026 examples

These examples assume:

• one employee below AOW age;
• a full year of employment;
• payroll tax credit switched on;
• no 30% ruling;
• no pension, company car, bonus, or other payslip deductions; and
• the annual package includes 8% holiday allowance.

The average includes the annual holiday payment. It is not the amount normally paid every month.

Continue with the detailed €55,000 salary example or €80,000 take-home-pay example.

Why the top tax rate is not your effective rate

At an €80,000 package, a small part of taxable income reaches the highest bracket. That does not make the whole salary subject to 49.50%.

The simplified sequence is:

tax each part of income in its bracket
minus general tax credit
minus employment tax credit
= estimated annual tax

In the €80,000 example above, estimated annual net pay is about €54,000. The difference of roughly €26,000 includes estimated payroll tax on regular salary and holiday allowance. That is an effective reduction of about 32.5%, not 49.5%.

How holiday allowance changes monthly pay

The Dutch government says holiday allowance is normally at least 8% of gross salary. Most employees receive it once a year, often in May or June.

An €80,000 package including holiday allowance is therefore not usually €6,667 of monthly base salary:

€80,000 ÷ 1.08 = €74,074 annual base salary
€74,074 ÷ 12 = €6,173 monthly base salary
€74,074 × 8% = €5,926 gross holiday allowance

Holiday allowance often has a higher-looking withholding percentage on the payslip. It is still part of annual employment income; it does not have a separate final income-tax rate. Read the holiday allowance tax guide for a fuller explanation.

What the calculator does not know

Your actual bank payment can be lower or higher because of:

• employee pension contributions;
• lease-car or other taxable benefits;
• unpaid leave or partial-month employment;
• expense reimbursements;
• health, disability, or sector-specific deductions;
• more than one job; or
• income and deductions outside payroll.

Use the result as a clear estimate, then compare it with your employment contract and payslip.

What if I have the 30% ruling?

Open Options and switch on 30% ruling only if your employer applies an approved decision in payroll. The benefit is not an automatic 30% reduction in tax, and salary thresholds can restrict the reimbursement.

For 2026, taxable annual salary must normally remain above €48,013. A reduced €36,497 threshold applies to a qualifying employee under 30 with a master’s degree. See the 30% ruling calculator and eligibility guide.

Official sources

• Belastingdienst: 2026 Box 1 brackets
• Belastingdienst: tax credits
• Belastingdienst: 2026 employment tax credit
• Rijksoverheid: amount and payment of holiday allowance
• Belastingdienst: 2026 expat-scheme thresholds

The calculation is an educational estimate, not a payslip or personal tax assessment. Figures were last verified on 2 August 2026; see the calculation methodology.