NETHERLANDS · 2026 PAYROLL TAX · TAX CREDITS
Calculate Dutch 2026 take-home pay and employer cost using payroll tax, general tax credit, labour credit and employer premiums.
The estimate covers an employee below AOW age. It applies 2026 box 1 rates, the general tax credit and labour credit, with an option to disable payroll tax credits for a secondary job.
Assumptions: below AOW age, 12 payments, payroll tax credits applied at the main employer and a 1.5% Whk premium. Pension and holiday allowance are excluded.
| Monthly gross | Estimated monthly net | Monthly employer cost |
|---|---|---|
| €2,500 | €2,313 | €2,928 |
| €3,000 | €2,612 | €3,513 |
| €3,500 | €2,906 | €4,099 |
| €4,000 | €3,179 | €4,684 |
| €5,000 | €3,674 | €5,856 |
2026 rates of 35.75%, 37.56% and 49.50% below AOW age.
Up to €3,115, decreasing above €29,736 of income.
A progressive then decreasing employment credit with a €5,685 maximum.
Payroll tax credits should generally be applied by only one employer.
Estimated Zvw, WW, Aof, AWf and Whk within 2026 caps.
Pension, holiday allowance and benefits must match the actual employment contract.
Employer cost depends on premium caps, contract and sector. Whk varies by employer and can be adjusted. Pension, 8% holiday allowance and benefits remain contract-specific additions.
Belastingdienst 2026 rates checked on 17 August 2026.
The result depends on payroll tax credits, AOW age, holiday allowance and pension. This calculator estimates an employee below AOW age.
It applies the main Dutch tax credits through payroll and should generally be used at only one employer.
The 2026 algemene heffingskorting is up to €3,115 and decreases above €29,736 of income.
Arbeidskorting is linked to employment income and reaches a €5,685 maximum before decreasing.
Choose 12 + 8% or 13.92 payments when holiday allowance should be added to annual gross pay.
The Werkhervattingskas premium depends on sector and employer profile; 1.5% is only a starting estimate.
No. Pension schemes and employer-employee splits vary significantly by fund and contract.
No. Box 1 rates and credits change at AOW age; this version targets younger employees.
