Dutch net salary · by tax year

Dutch net salary calculator for 2024, 2025 and 2026

Net salary is the amount left from your gross salary after estimated Dutch wage tax and the deductions you enter. This calculator is for employees below Dutch state pension age. Choose 2024, 2025 or 2026 and compare the same salary details by month, year, week, day or hour.

Salary calculation

From gross to net

An annual estimate using the Dutch tax rules for the year you choose.

Rules for 2026

Your salary and tax year are enough for the first estimate.

Amount per
12 months per year
Tax year

What does this calculation include?

Box 1 income tax, tax credits, entered pay components, overtime, allowances and sick-pay hours for an employee below state pension age. Employer items you do not enter remain zero.

Your result
Show result per
Estimated net per month 2026
€3,674.46

Estimated net per month: €3,674.46.

Estimated annual net salary €44,093.53. Every period comes from the same annual calculation. This is not a payslip.

Gross per month
€5,000.00 before wage tax
Estimated wage tax
− €1,325.54 in this period
Taxable income
€5,000.00 after pre-tax deductions
Other deductions
€0.00 before and after wage tax
Tax credits
+ €493.81 applied in the calculation
Estimated net per hour
Not available yet confirm your contractual hours first

Where your gross salary goes

This part of your gross salary remains after estimated wage tax and the deductions you entered.This is the estimated wage tax after tax credits have been applied.You did not enter any other deductions for this calculation.Tax credits reduce the calculated wage tax. They are therefore not a separate part of your gross salary.
View calculation steps From gross to net
Total gross pay in this period
€5,000.00
Deduction before wage tax
− €0.00
Taxable income
€5,000.00
Tax before credits
− €1,819.35
Applied tax credits
+ €493.81
Tax-free reimbursements and income
+ €0.00
Deduction after wage tax
− €0.00
Rounding for output period
+ €0.00
Detailed breakdown

From annual amount to net result

Every visible column comes from the same annual calculation and reconciles to the cent. Select a period to highlight that column. The hourly column appears after you confirm the contractual hours.

Gross-to-net breakdown by pay period
Item
Gross income
Base salary€5,000.00€60,000.00€1,153.85€229.89
Paid overtime€0.00€0.00€0.00€0.00
Shift and irregular-hours allowance€0.00€0.00€0.00€0.00
Reduction for sick-pay hours€0.00€0.00€0.00€0.00
Total gross pay€5,000.00€60,000.00€1,153.85€229.89
Tax calculation
Deduction before wage tax€0.00€0.00€0.00€0.00
Taxable income€5,000.00€60,000.00€1,153.85€229.89
Tax before credits− €1,819.35− €21,832.22− €419.85− €83.65
Tax credits+€493.81+€5,925.75+€113.96+€22.70
Estimated wage tax− €1,325.54− €15,906.47− €305.89− €60.94
Net income
Tax-free reimbursements and income€0.00€0.00€0.00€0.00
Deduction after wage tax€0.00€0.00€0.00€0.00
Estimated net pay€3,674.46€44,093.53€847.95€168.94
Same input, three rule packages

Compare 2024, 2025 and 2026

We recalculate the same input for each year using that year’s rule package.

2024 Annual estimate

Estimated net per month

€3,589.52 Tax rules 2024

Base year · €0.00 difference per month

Rule parameters for 2024
Tax bands
2024: 36.97% up to €75,518; then 49.50%
General tax credit
2024: maximum €3,362; phase-out 6.63% from €24,812; zero from €75,518
Employment tax credit
2024: maximum €5,532; build-up 8.425% up to €11,490; €968 + 31.433% from €11,490 up to €24,820; €5,158 + 2.471% from €24,820 up to €39,957; €5,532; phase-out 6.51% from €39,957; zero from €124,934
Tax-free mileage allowance
2024: €0.23 per kilometre

The amounts below add up to the annual difference.

Annual effects
No material annual difference for this input.
Difference per year
+ €0.00
2025 Annual estimate

Estimated net per month

€3,642.74 Tax rules 2025

€53.22 more per month than in 2024

Which rule parameters changed?
Tax bands
2025: 35.82% up to €38,441; 37.48% up to €76,817; then 49.50% 2024: 36.97% up to €75,518; then 49.50%
General tax credit
2025: maximum €3,068; phase-out 6.337% from €28,406; zero from €76,818 2024: maximum €3,362; phase-out 6.63% from €24,812; zero from €75,518
Employment tax credit
2025: maximum €5,599; build-up 8.053% up to €12,169; €980 + 30.03% from €12,169 up to €26,288; €5,220 + 2.258% from €26,288 up to €43,071; €5,599; phase-out 6.51% from €43,071; zero from €129,078 2024: maximum €5,532; build-up 8.425% up to €11,490; €968 + 31.433% from €11,490 up to €24,820; €5,158 + 2.471% from €24,820 up to €39,957; €5,532; phase-out 6.51% from €39,957; zero from €124,934

The amounts below add up to the annual difference.

Effect of tax bands, rates and annual rules
+ €332.12
Higher general tax credit
+ €36.85
Higher employment tax credit
+ €269.72
Difference per year
+ €638.69
2026 Annual estimate

Estimated net per month

€3,674.46 Tax rules 2026

€84.94 more per month than in 2024

Which rule parameters changed?
Tax bands
2026: 35.75% up to €38,883; 37.56% up to €78,426; then 49.50% 2024: 36.97% up to €75,518; then 49.50%
General tax credit
2026: maximum €3,115; phase-out 6.398% from €29,736; zero from €78,426 2024: maximum €3,362; phase-out 6.63% from €24,812; zero from €75,518
Employment tax credit
2026: maximum €5,685; build-up 8.324% up to €11,965; €996 + 31.009% from €11,965 up to €25,845; €5,300 + 1.95% from €25,845 up to €45,592; €5,685; phase-out 6.51% from €45,592; zero from €132,920 2024: maximum €5,532; build-up 8.425% up to €11,490; €968 + 31.433% from €11,490 up to €24,820; €5,158 + 2.471% from €24,820 up to €39,957; €5,532; phase-out 6.51% from €39,957; zero from €124,934
Tax-free mileage allowance
2026: €0.25 per kilometre 2024: €0.23 per kilometre

The amounts below add up to the annual difference.

Effect of tax bands, rates and annual rules
+ €349.78
Higher general tax credit
+ €149.67
Higher employment tax credit
+ €519.84
Difference per year
+ €1,019.29
Explanation of your result

Why this amount?

We first convert your gross salary to an annual amount. For your input we use 12 months per year. We then apply additional pay, deductions and tax-free reimbursements. We use the 2026 tax rules and tax credits, then convert the annual net amount to your selected period.

Calculation summary

Base salary per year
€60,000.00
Additional taxable pay
€0.00
Taxable income
€60,000.00
Tax before credits
€21,832.22
Tax credits
€5,925.75
View the full calculation
Base salary per year
€60,000.00
Additional taxable pay
€0.00
Paid overtime
€0.00
Shift and irregular-hours allowance
€0.00
Reduction for sick-pay hours
€0.00
Deductions before wage tax
€0.00
Taxable income
€60,000.00
Tax before credits
€21,832.22
General tax credit
€1,178.71
Employment tax credit
€4,747.04
Tax-free reimbursements and income
€0.00
Deductions after wage tax
€0.00

Explanation and frequently asked questions

How to use this Dutch net salary calculator

Start with the gross salary and pay period shown in your contract or payslip. You can then refine the estimate with the amounts and hours that apply to your job.

  • Enter your gross salary exactly as it appears in your contract or payslip.
  • Choose four weeks, month or year as the period of your gross salary. The annual conversion factor is shown beside the field.
  • Choose 2024, 2025 or 2026, then view the result by month, year, week, day or hour.

What the gross-to-net calculation includes

The annual estimate uses Dutch Box 1 income tax, the general tax credit and the employment tax credit for an employee below state pension age.

  • A monthly salary uses 12 months per year. A four-week salary uses 13 periods. An annual salary remains the annual amount you entered.
  • Weekly and daily results are derived from the annual amount. A day uses 261 working days per year and an hour uses the contractual hours you confirm.
  • You can enable or disable payroll tax credits. The same choice is used in all three year comparisons.

Why your payslip may show a different amount

This calculator produces an annual estimate, not a payslip. Employers calculate each payroll period and may include arrangements that you have not entered here.

  • Holiday allowance, bonuses, travel reimbursements, pension, WGA contributions and other deductions are included only when you enter their actual amount and tax treatment.
  • Employer-specific items default to zero. BerekenHulp does not copy a pension rate, WGA rate or reimbursement from an example.
  • Overtime, weekend and public-holiday work, shift allowance and sick-pay hours are included only when you enter the relevant hours and percentages.
  • The expat scheme is calculated only after you confirm a valid decision, employer agreement, period and salary basis. The calculator does not determine whether you qualify.

How to enter hours, overtime and allowances

Contract hours determine the derived hourly wage. Extra hours affect the result only after you also enter how they are settled and which percentage applies.

  • Choose whether overtime is paid, exchanged for time off or split between both options.
  • For weekday, weekend and public-holiday overtime, enter the total payment percentage of the hourly wage. For shift allowance, enter only the additional percentage.
  • For sick-pay hours, the calculator subtracts the unpaid part of the normal wage. Your employment contract, collective agreement and year of illness may change the applicable percentage.

Why 2024, 2025 and 2026 produce different net salaries

Tax rates, thresholds and tax credits change by tax year. BerekenHulp therefore recalculates the same salary scenario with a separate reviewed rules package for each year.

  • All three results use exactly the same salary inputs.
  • The comparison shows which tax bands and tax-credit parameters caused a material difference.
  • Official sources, effective dates and the limits of the annual estimate remain visible beside the result.