How to use the Dutch salary calculator
- Gross pay — the amount in your contract or job offer, and whether it is per month, per year or per hour. For an hourly wage, add your hours per week.
- Holiday allowance — Dutch employees receive at least 8% of their gross wage as vakantiegeld, usually paid in May. Leave the box ticked when your salary is quoted without it (the normal case); untick it if your annual figure already includes it.
- Pension contribution — the employee share of your pension premium as a percentage of gross pay. It is deducted before tax, so it lowers your wage tax too.
- 30% ruling — tick it if your employer applies the expat scheme (30%-regeling) for you.
The headline is your net pay in a regular month. The next cards show the year total and what is left of the holiday allowance after tax; the rows list every step, including both tax credits and your marginal rate — the share of a pay rise that goes to tax.
How Dutch wage tax works in 2026
Your employer withholds loonheffing: income tax and national insurance contributions (state pension, survivor benefits and long-term care) in one amount. It is charged in three brackets on your taxable wage — gross pay minus your pension contribution and any tax-free 30% allowance:
| Taxable wage per year | Rate 2026 |
|---|---|
| up to €38,883 | 35.75% |
| €38,883 to €78,426 | 37.56% |
| above €78,426 | 49.50% |
Two tax credits are then subtracted, because nearly every employee asks their employer to apply the loonheffingskorting:
- General tax credit (algemene heffingskorting): €3,115 up to a wage of €29,736, then 6.398% less for every euro above it, reaching zero at €78,426.
- Labour tax credit (arbeidskorting): it builds up to a maximum of €5,685 at €45,592 (8.324% of the first €11,965, then 31.009%, then 1.95%) and shrinks by 6.51% of every euro above €45,592, reaching zero at €132,920.
Because the credits shrink as income rises, the effective rate on extra income is higher than the bracket rate: between €45,592 and €78,426 roughly 37.56% + 6.398% + 6.51% ≈ 50.5% of a raise goes to tax. Employees pay no unemployment or health-insurance premium on the payslip — the employer pays those — but you buy your own basic health insurance (zorgverzekering) separately.
Worked example: €3,500 a month
- Regular wage: 12 × €3,500 = €42,000. Holiday allowance: 8% = €3,360, so the year's gross pay is €45,360.
- Tax on €42,000: 35.75% × €38,883 + 37.56% × €3,117 = €15,071.42, minus the general tax credit €2,330.35 and the labour tax credit €5,615.02 = €7,126.05 a year, or €593.84 a month. Net pay in a regular month: €2,906.16.
- Tax on the full €45,360: €8,537.51. The extra €1,411.46 is the tax on the holiday allowance — a marginal rate of about 42% — so the May payment adds about €1,949 net.
- Net pay for the year: €36,822.49; wage tax takes 18.82% of gross pay.
Net pay for common salaries (2026)
Gross per month plus 8% holiday allowance, no pension contribution, no 30% ruling:
| Gross per month | Net per month | Net holiday allowance | Net per year | Marginal rate |
|---|---|---|---|---|
| €2,000 | €1,939 | €1,807 | €25,070 | 33.8% |
| €2,500 | €2,313 | €1,435 | €29,189 | 40.2% |
| €3,000 | €2,612 | €1,722 | €33,065 | 40.2% |
| €3,500 | €2,906 | €1,949 | €36,822 | 42.01% |
| €4,000 | €3,179 | €1,902 | €40,052 | 50.47% |
| €4,500 | €3,427 | €2,140 | €43,261 | 50.47% |
| €5,000 | €3,674 | €2,378 | €46,471 | 50.47% |
| €6,000 | €4,170 | €2,853 | €52,890 | 50.47% |
| €7,000 | €4,639 | €2,956 | €58,629 | 56.01% |
| €8,000 | €5,079 | €3,378 | €64,330 | 56.01% |
The 30% ruling for expats
Employees recruited from abroad with specific expertise can receive up to 30% of their wage (counted including the allowance) as a tax-free allowance for five years. In 2026 the taxable salary must be at least €48,013 (€36,497 for employees under 30 with a master’s degree), and the allowance is capped at 30% of the public-sector pay ceiling of €262,000, i.e. €78,600 a year. At €6,000 a month plus holiday allowance the ruling raises net pay from €4,170 to €5,078 a month. From 2027 the maximum falls to 27%. Your employer and the Belastingdienst decide whether you qualify; the calculator only shows the effect.
Why your payslip can differ a little
- Payroll software uses the Belastingdienst wage-tax tables, which round wages into bands, so monthly amounts can differ by a few euros.
- Bonuses, a 13th month and the holiday allowance are taxed with the special-rewards table at your marginal rate, which is why those payments feel heavily taxed.
- A company car adds a taxable benefit (bijtelling); travel and work-from-home allowances can be tax-free. Neither is included here.
- The yearly tax return settles the rest: mortgage interest, a partner, a second job or income in box 2 and 3 can change your final bill.
To compare an hourly rate with a monthly salary, use the salary to hourly calculator; for a household plan, the budget calculator. These figures are estimates, not tax advice.
Frequently asked questions
How much is €3,500 gross a month net in 2026?
About €2,906 in a regular month for an employee under the state pension age without a pension contribution, plus about €1,949 net holiday allowance in May — €36,822 net for the year.
Is holiday allowance included in a Dutch salary?
Usually not. Dutch offers quote the monthly gross salary excluding the 8% holiday allowance (vakantiegeld), which is paid on top, most often in May. Some contracts state an all-in annual salary that already includes it — untick the box for those.
What is the loonheffingskorting?
It is your request to an employer to apply the general and labour tax credits when withholding wage tax. Apply it at one employer only; at a second job without it, more tax is withheld, and the annual tax return settles the difference.
How does the 30% ruling change my net pay?
Up to 30% of your gross wage is paid as a tax-free allowance, so only the remaining 70% is taxed. The allowance is capped at €78,600 a year in 2026, needs a taxable salary of at least €48,013 (€36,497 for some under-30s), lasts at most five years and drops to 27% from 2027.
Why is my holiday allowance taxed so much?
It is taxed at your marginal rate — the bracket rate plus the effect of the shrinking tax credits — because it comes on top of your regular wage. Around a typical salary that is about 42%, more than the average rate on your monthly pay.
Last updated: October 14, 2026