Accurate Dutch gross-to-net salary calculator: Box 1 income tax rates, general and labor tax credits, and the 30% expat ruling.
| Tax Bracket / Credit | Rate / Rule 2026 |
|---|---|
| Box 1 — Tier 1 (up to € 76,817) | 36.97 % (income tax + AOW/Anw/Wlz) |
| Box 1 — Tier 2 (over € 76,817) | 49.50 % |
| Algemene heffingskorting (General credit) | Up to € 3,362 (phased out) |
| Arbeidskorting (Labor tax credit) | Up to € 5,532 |
| Vakantiegeld (Mandatory holiday pay) | 8.00 % of gross salary |
| Employer Social Contributions | Approx 18.50 % |
Employment income is taxed under Box 1 with two brackets: 36.97% up to €76,817 per year, and 49.50% on all earnings above this threshold.
They are direct deductions from the calculated tax amount. The two most significant are the general tax credit (algemene heffingskorting) and the earned income tax credit (arbeidskorting).
Qualifying international employees can receive up to 30% of their gross salary completely tax-free, significantly boosting take-home pay.
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