Calculate Dutch income tax with official Belastingdienst rates and progressive brackets
Enter your income for accurate 2026 Dutch tax calculations
The 30% ruling can reduce your effective tax rate by up to 15 percentage points. See how much you could save.
See how Dutch income tax, healthcare contributions, and credits apply to different income levels
The Netherlands has a progressive income tax system with two main brackets for 2026: 36.93% on income up to EUR 76,817, and 49.50% on income above EUR 76,817. Additionally, all employees must pay healthcare insurance (Zvw) at rates between 5.26% and 6.51%. Employees can reduce their total tax burden through the general tax credit (EUR 3,362) and employment tax credit (EUR 5,599) for 2026.
The Netherlands does not have a traditional tax-free allowance like some other countries. Instead, the system provides tax credits: the general tax credit (algemene heffingskorting) of EUR 3,362 and the employment tax credit (arbeidskorting) of EUR 5,599 for 2026. These credits are applied directly against your tax liability, effectively reducing the amount of tax you owe. The amount of credit you receive may be reduced if your income exceeds certain thresholds.
The 30% ruling is a significant tax benefit for qualifying expatriate employees in the Netherlands. If you meet the criteria, you can exclude 30% of your gross employment income from taxation for up to 5 years. To qualify, you must be a newly arrived expat, relocating to work in the Netherlands, with specialist knowledge sought after in the Dutch labor market. The ruling requires a minimum income of approximately EUR 3,500 per month. This can substantially reduce your effective tax rate from 40-50% to much lower levels.
In the Netherlands, income tax is typically withheld by your employer throughout the year (loonbelasting). Most employees do not need to file a tax return if taxes are properly withheld and your only income is employment income. However, you must file a tax return (aangifte) if you have self-employment income, rental income, investment income, multiple employers, or if you claim the 30% ruling. The deadline for filing is May 1 for the previous tax year, with an extension available until November 1.
The Dutch tax system categorizes income into three boxes for different types of income. Box 1 covers wages and salaries from employment (personal services) and business income (progressive rates). Box 2 covers profits from substantial interest in a business where you have at least 5% ownership (30% corporate tax rate). Box 3 covers savings and investment income, wealth tax on assumed returns at 36% for assets over EUR 57,000. Most employees only deal with Box 1 taxation, while entrepreneurs and investors may be subject to multiple boxes.
The tax filing deadline in the Netherlands is May 1 annually for the previous tax year. The Belastingdienst (Dutch Tax Authority) provides an automatic extension to November 1 if you file electronically. Paper submissions must be received by May 1. If you are required to file, you will receive a notice from the Belastingdienst. Failure to file on time can result in penalties. For most people, the filing is done online through the Mijn Belastingdienst portal.
Arbeidskorting (employment tax credit) is a Dutch tax credit available to anyone with employment income. For 2026, the maximum arbeidskorting is EUR 5,599. The credit amount depends on your income - it increases as income rises up to approximately EUR 38,000, then gradually decreases for higher incomes, reaching zero around EUR 115,000. Together with the algemene heffingskorting (general tax credit) of EUR 3,362, employees can receive up to EUR 8,961 in combined tax credits to reduce their tax liability.
To calculate Dutch income tax in 2026: First, apply the 36.93% rate to income up to EUR 76,817 and 49.50% to any income above that threshold. Then add healthcare contributions (Zvw) of 5.26-6.51% depending on your income. Finally, subtract your tax credits - the algemene heffingskorting (EUR 3,362) and arbeidskorting (up to EUR 5,599). For quick calculations, use our Dutch tax calculator above to see your exact take-home pay based on your gross salary.
See how the Netherlands' tax system compares to other European countries
Data Source: Belastingdienst (Dutch Tax Authority)
Verified for 2026 tax year | KVK Tax Rates 2026 | Last updated: January 2026
This calculator provides estimates based on official Belastingdienst rates and 2026 tax brackets. For personalized tax advice regarding the 30% ruling, business deductions, or complex tax situations, consult a certified Dutch tax advisor (belastingadviseur) or accountant (boekhouder) registered with the KVK.