Gross to net salary in the Netherlands (2026)
Work out what a Dutch salary leaves after wage tax (loonheffing). In the Netherlands the national insurance premiums are inside the box 1 rate, and two tax credits, the general credit and the labour credit, bring the tax down. Enter a gross amount, or the net you want, and see the result by month and by year.
Take-home pay
€3,261.69 per month
€39,140.33 per year
| per month | per year | |
|---|---|---|
| Gross pay | €4,166.67 | €50,000.00 |
| Tax at box 1 rates | €1,506.35 | €18,076.22 |
| Tax credits | -€601.38 | -€7,216.55 |
| Wage tax paid | €904.97 | €10,859.67 |
| Take-home pay | €3,261.69 | €39,140.33 |
Out of 100 € gross you keep 78.28 €; 21.72 € goes to wage tax and national insurance.
That is €24.04 gross and €18.82 take-home per hour.
Average wage tax rate: 21.7%.
2026 values used
- Box 1: 35.75 % up to 38,883 €, 37.56 % up to 78,426 €, 49.50 % above (source)
- General tax credit: up to 3,115 €, phased out between 29,736 € and 78,426 € (source)
- Labour tax credit: up to 5,685 €, reached at 45,592 €, gone at 132,920 € (source)
Assumptions: below the AOW (state pension) age, one employer who applies the payroll tax credit, no pension contribution, no 30 % ruling. The employer’s own contributions are not included.
Out of every 100 € gross
Where your 100 € go
Pay slip
The tax, line by line
| Line | Base | Amount |
|---|---|---|
| Gross pay | €50,000.00 | |
| Tax at box 1 rates (including national insurance) | €50,000.00 | €18,076.22 |
| General tax credit (algemene heffingskorting) | €50,000.00 | -€1,818.51 |
| Labour tax credit (arbeidskorting) | €50,000.00 | -€5,398.04 |
| Wage tax paid | €10,859.67 | |
| Take-home pay | €39,140.33 |
Yearly amounts. Credits are shown as negative amounts; together they cannot take the tax below zero.
At a glance
Take-home pay for common salaries
| Gross a year | Net a year | Net a month |
|---|---|---|
| €25,000 | €24,216 | €2,018 |
| €30,000 | €27,754 | €2,313 |
| €40,000 | €33,714 | €2,810 |
| €50,000 | €39,140 | €3,262 |
| €60,000 | €44,094 | €3,674 |
| €75,000 | €51,523 | €4,294 |
| €100,000 | €62,711 | €5,226 |
Holiday allowance included in the gross, below AOW age, payroll tax credit applied.
Method
How the calculation works
The gross yearly pay is taxed by bracket: 35.75 % up to 38,883 €, 37.56 % from there to 78,426 €, and 49.50 % above. On the first bracket these rates already include the national insurance premiums (AOW, Anw and Wlz), so an employee pays no separate contribution.
Two credits are then subtracted. The general tax credit is 3,115 € up to 29,736 € and falls by 6.398 % of the income above that, reaching zero at 78,426 €. The labour tax credit grows with earnings to 5,685 € at 45,592 €, then falls by 6.51 % of the income above it and is zero from 132,920 €. Together they cannot take the tax below zero.
Holiday allowance (vakantiegeld) is usually 8 % of the yearly pay and is taxed like the rest. Choose “paid on top” if your monthly or hourly amount excludes it.
Learn
Three things worth knowing
-
About 78 % of a 50,000 € salary
On 50,000 € a year the take-home pay is close to 78 %. The two credits are why: they remove about 7,200 € of tax at that income.
-
The tax is on the margin
Each bracket’s rate applies only to the part of your income inside it. Going over 38,883 € taxes only the extra at 37.56 %, not the whole salary.
-
Credits shrink as you earn more
Both credits fall as income rises, so the real rate on an extra euro is higher than the bracket rate between about 29,700 € and 132,000 €. A raise still always raises your net pay.
Questions
Common questions
- What is the take-home pay on 50,000 €?
- About €39,140 a year, or €3,262 a month, for an employee below the AOW age with the payroll tax credit applied.
- Does the gross salary include holiday allowance?
- It depends on the contract. Dutch monthly salaries usually exclude the 8 % vakantiegeld, which is paid once a year. Use the holiday allowance setting to add it.
- Is the result the same as my payslip?
- It can differ. Your payslip also reflects pension contributions, the 30 % ruling, a second job, company car and the exact pay period. This calculator uses the plain case.
- Does a raise ever reduce my pay?
- No. Each extra euro is taxed at 37.56 % or 49.50 % at most, plus the loss of credit, which is always below 100 %.
- Which rates does it use?
- The 2026 box 1 rates, general tax credit and labour tax credit published by the Belastingdienst, for people below the AOW age.
Sources
Official sources and date of the rates
Rates for 2026, checked on 3 November 2026.
Indicative estimate, not a payslip or tax advice, using the 2026 rates of the Belastingdienst. Your actual net pay depends on your contract, pension scheme and situation.