How the calculation works
For employees below the state-pension (AOW) age, the 2026 income tax in box 1 is: 35.75% up to €38,883, 37.56% up to €78,426 and 49.50% above that. Two tax credits then reduce the bill: the general tax credit (max €3,115, phased out above €29,736) and the labour tax credit (max €5,685, phased out above €45,592). Your employer withholds all of this through payroll, so the net amount is what reaches your bank account.
Read more in our guide understanding your Dutch payslip, or check whether you qualify for the expat facility with the 30% ruling calculator.
Frequently asked questions
How accurate is this calculator?
It uses the official 2026 box 1 rates, general tax credit and labour tax credit for employees below state-pension age with standard payroll tax credit applied. Pension contributions, company-specific benefits and special situations are not included, so treat the result as a close estimate — your payslip may differ slightly.
Does the calculator include holiday allowance?
Yes — if you enter a monthly salary you can tick the box to add the statutory 8% holiday allowance on top, which is how most Dutch salaries are quoted.
How does the 30% ruling change my net salary?
With the ruling, up to 30% of your gross salary is paid tax-free. Your taxable salary must stay at or above €48,013 (2026), or €36,497 if you are under 30 with a qualifying master’s degree. The calculator applies these rules automatically, including partial benefit if your salary is between the norm and the full-benefit level.
What changes in 2027?
From 1 January 2027 the ruling drops from 30% to 27% for most people, and the salary norm for new applicants rises to €50,436. If you first used the ruling before 2024 you keep 30%. Enable the ruling in the calculator to see an indicative 2027 preview.