🇳🇱 Netherlands Net Salary Calculator 2026

In the Netherlands, income tax and national insurance (volksverzekeringen) are collected together on your payslip as a single deduction called loonheffing. For 2026, the combined rate is 35.75% on earnings up to €38,883, then 37.56% up to €78,426, and 49.5% above that. Those rates look steep, but two credits bring the real bill down: the general credit (algemene heffingskorting, up to €3,115) and the employment credit (arbeidskorting, up to €5,685). Both phase out at higher incomes, and both are applied automatically by your employer each month. For most full-time employees, the effective rate ends up well below what the brackets suggest.

Netherlands Income Tax Brackets

Income band	Rate
€0 – €38,883	8.10%
€38,883 – €78,426	37.56%
€78,426 and above	49.50%

Take-home pay examples

Gross / year	Net / year	Net / month	Effective rate
€40,000	€29,249	€2,437	26.9%
€60,000	€44,094	€3,675	26.5%
€80,000	€53,913	€4,493	32.6%
€100,000	€62,711	€5,226	37.3%

Employee figures only, standard deductions applied. Pension contributions, benefits in kind, and other personal factors are not included.

Frequently Asked Questions

What is loonheffing?

Loonheffing is the combined payroll deduction that covers income tax plus national insurance (volksverzekeringen: AOW pension, ANW survivor benefit, and WLZ long-term care). Your employer works it out and deducts it each month using payroll tables from the Belastingdienst.

Does my employer pay my health insurance?

Yes, but not in the way you might expect. The income-related Zvw health contribution (6.51% in 2026) is paid entirely by your employer on top of your gross salary. It doesn't come out of your pay. You do separately pay a flat nominal premium to your own insurer (usually €150–200/month), but that's billed directly to you and isn't part of your payslip.

What are heffingskortingen?

Heffingskortingen are tax credits that directly reduce your income tax bill, not your taxable income. The two main ones for employees are the algemene heffingskorting (general credit, up to €3,115) and the arbeidskorting (employment credit, up to €5,685). Both phase out at higher incomes and are automatically applied by your employer via the payroll tables.

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