How does Box 1 income tax work in the Netherlands?

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.

What are heffingskortingen (tax credits)?

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).

How does the 30% ruling work?

Qualifying international employees can receive up to 30% of their gross salary completely tax-free, significantly boosting take-home pay.

2026 Rates · Box 1 & Tax Credits

荷兰薪资与税费计算器 2026

精准测算2026年荷兰税后到手薪资：个人所得税阶梯税率、社会保障缴费及雇主全部用工支出。

输入信息

月度税前工资（毛收入）

Holiday Allowance (8% Vakantiegeld)

30% Ruling (Expat Tax Exemption)

计算结果与税后工资

月度税前基本工资：€ 3,800.00

Annual Gross (incl. holiday pay):€ 49,248.00

应纳税所得额：€ 49,248.00

Box 1 Tax before credits:-€ 18,207.00

法定扣除与专项附加扣除：+€ 6,450.00

Annual Net Tax Withheld:-€ 11,757.00

每月税后实发工资（到手薪资）：€ 3,124.25

Annual Net Take-Home:€ 37,491.00

Employer Contributions (~18.5%):€ 703.00

雇主总用工成本：€ 4,503.00

常见问题

常见问题 — 荷兰薪资与 Box 1 所得税

荷兰的 Box 1 所得税如何运作？

就业所得按 Box 1 征税，分为两个级距：每年不超过 €76,817 的部分按 36.97% 征税，超过该门槛的全部所得按 49.50% 征税。

heffingskortingen（税收抵免）是什么？

它们是对计算出的税额的直接扣减。其中最重要的两项是一般税收抵免（algemene heffingskorting）和劳动所得税收抵免（arbeidskorting）。

30% 裁定如何运作？

符合条件的国际雇员可获得最高为其税前工资 30% 的完全免税待遇，从而显著提高到手工资。

荷兰薪资与税费 计算器 2026

输入信息

计算结果与税后工资

常见问题 — 荷兰薪资与 Box 1 所得税

拓展跨境业务或雇用海外员工？

荷兰薪资与税费计算器 2026