Netherlands Salary Calculator 2026
The 30% ruling lets qualifying expat employees treat 30% of their gross salary as a tax-free allowance, so only 70% is subject to Box 1 income tax.
Requirements (2026): you must be hired from abroad, have specific expertise not readily available in the Netherlands, and earn at least €46,660 gross per year (or €35,048 if under 30 with a master's degree).
Maximum duration: 5 years. The ruling applies to employed workers only - ZZP self-employed workers are not eligible.
€2,313
BreakdownTax 7.5% · SS 0.0%
Marginal bracket: 35.8% on income above €0
Next bracket: 37.6%: €8,883 more gross needed
Effective income tax rate: 7.5%
Two credits reduce your final tax bill: the general tax credit (heffingskorting, max €3,115) and the employment credit (arbeidskorting, max €5,685). Both phase out gradually at higher incomes.
Included in the income tax brackets above - shown as €0 here.
Dutch national insurance is bundled into the Box 1 tax brackets - you do not pay a separate social security line. The premiums cover AOW (state pension, 17.9%), ANW (survivors, 0.1%), and Wlz (long-term care, 9.65%). Employer pays an additional ~18% on top of your gross salary.
The rate applied to each additional euro you earn above your current bracket.
Different from the effective rate, which averages tax across all income.
Earning €8,883 more gross would push you into the 37.6% bracket.
Tax-exempt amounts only. Amounts above legal limits may be partially taxable.
Frequently asked questions
What are the Dutch Box 1 income tax rates for 2026?
Box 1 covers employment income and imputed income from home ownership. Rates are 35.75% on the lower band, 37.56% on the middle band, and 49.5% on income above approximately €75,518. These rates include national insurance contributions (AOW, ANW, and Wlz) already folded in.
What are the Dutch tax credits (heffingskortingen)?
The algemene heffingskorting (general tax credit) is up to €3,115 in 2026, phasing out at 6.398% above €29,736 gross income. The arbeidskorting (employment credit) reaches up to €5,685 and also phases out at higher incomes, disappearing entirely around €132,920.
What is the 30% ruling?
The 30%-regeling allows qualifying expats recruited from abroad to receive 30% of their salary tax-free for up to 5 years, effectively reducing their taxable base to 70%. It applies to employed workers only - ZZP self-employed are not eligible.
How is ZZP self-employment taxed in the Netherlands?
ZZP (zelfstandige zonder personeel) workers pay Box 1 income tax on business profit after deducting the zelfstandigenaftrek (€1,200 in 2026, phasing to €900 by 2027) and MKB-winstvrijstelling (12.7% of net profit). ZZP workers must also arrange their own health insurance and pension separately.