How we calculate Dutch net pay

The calculator follows the payroll of an employee below state-pension age living in the Netherlands, on the white table. Every rule comes from the Tax Administration's payroll calculation rules (Rekenvoorschriften), its white monthly table and its special-payments table. The documents are listed on the data sources page.

Order of operations

1. Gross monthly salary minus your share of the pension premium and, under the expat ruling, the tax-free allowance: the wage for wage tax.
2. Wage tax on monthly pay from the white monthly table, with or without the payroll tax credit.
3. Holiday allowance (8% by default, paid in May) and any 13th month at the special-payments table rate.
4. Net pay = gross minus pension premium minus wage tax.

Employees in the Netherlands pay no employee-insurance premiums and, in the normal case, no income-related health contribution: the employer pays both. National insurance premiums are included in wage tax.

The white monthly table

Monthly pay is multiplied by 12 and rounded down to a multiple of €54 (the table moves in steps of €4.50 a month). The brackets apply to that amount: 35.75% up to €38,883, 37.56% up to €78,426 and 49.50% above, each rounded down to whole euros. Then the general tax credit (up to €3,115, reduced by 6.40% of income above €29,736) and the labour tax credit (building up to €5,685, reduced by 6.51% above €45,592) come off, both rounded up. The annual amount divided by 12, rounded to the cent, is the monthly deduction. Above the highest table wage (€11,092.50 a month) the deduction is the top row plus 49.50% of the excess.

Holiday allowance and 13th month

Special payments do not go through the monthly table. Based on the annual wage — twelve months plus the special payments — the special-payments table gives a standard rate and, with the payroll tax credit, an adjustment for the build-up and phase-out of the credits. For an annual wage of €50,000 in 2026 that is 50.47%. Tax is rounded to the cent in the employee's favour.

Expat ruling

Under the expat ruling the employer may pay 30% of salary as a tax-free allowance. It is limited to 30% of pay up to the public-sector salary cap (€262,000 in 2026), and taxable pay must reach the salary norm: €48,013, or €36,497 for employees under 30 with a master's degree (€46,660 and €35,468 in 2025). Just above the norm the allowance is reduced so that taxable pay lands on the norm. From 2027 the rate falls to 27%.

Employer cost

On the premium wage (excluding pension premium and expat allowance, at most €79,409 a year) the employer pays the health levy (6.10%), the low unemployment premium for permanent contracts (2.74%), the disability premium for small employers (6.27%), the childcare surcharge (0.50%) and the government-employer fund premium (0.68%). The differentiated return-to-work premium varies by employer and is not included; nor is the employer's pension contribution.

Tests

Note: the 2025 calculation rules give €129,078 as the highest table wage, but the 2025 table runs to €10,777.50 a month. The tables are binding, so we follow the table.

Not yet included

• Employees over state-pension age, the green table (benefits) and non-residents.
• Company-car benefit, the work-related costs scheme and the young-disabled credit.
• The annual income tax return, where tax credits, mortgage interest and the income-related combination credit can still change the result.

Updates and errors

New tables and amounts are added as soon as the Tax Administration publishes them; the version and verification date appear on the calculator. If a result does not match your payslip, tell us — corrections ship as a new rules version.

Estimates only. Not tax, legal or financial advice.