Dutch Income Tax Calculator

The expat facility lets employers pay part of your gross salary as a tax-free reimbursement for extraterritorial costs. In 2026 the exemption is 30% of gross salary; from 2027 it steps down to a flat 27% for all holders.

Your remaining taxable salary must stay above the statutory minimum: €48,013 in 2026 and €50,436 in 2027 (€36,497 and €38,388 respectively if you are under 30 with a qualifying master's degree).

The exemption base is capped at the WNT norm (€262,000 in 2026, indexed in 2027) and the ruling runs for a maximum of 5 years from the start date.

Dutch law entitles employees to a holiday allowance of at least 8% of the annual gross salary, normally accrued from June to May and paid out in May or June.

Contracts quote either salary excluding holiday allowance (8% added on top) or a total package including it — this calculator handles both via the toggle.

Holiday allowance is regular Box 1 income. Payroll usually applies the special-rate table (bijzonder tarief), so the payout can look heavily taxed, but the annual settlement evens out.

Box 1 covers income from work and home ownership. For 2026: 35.75% up to €38,883, 37.56% up to €78,426 and 49.50% above that. Bracket 1 includes 27.65% national insurance premiums.

The general tax credit (algemene heffingskorting) is up to €3,115 in 2026 and tapers away as taxable income rises past roughly €28,400.

The labour tax credit (arbeidskorting) rewards employment income, peaking around €5,685 before phasing out at about 6.51% of income above €43,071.

The expat exemption may never push your taxable salary below the statutory floor: €48,013 in 2026 and €50,436 in 2027 (€36,497 / €38,388 if you are under 30 with a qualifying master's degree).

If 30% (or 27%) of your gross salary would drop the remainder under that floor, the exemption is scaled back: only the part of your salary above the floor is paid tax-free.

Below the floor the ruling gives no benefit at all, and part-year employment scales the floor proportionally to the months you were employed.

Tax credits are subtracted from the tax you owe, not from your income, so each euro of credit is a full euro of extra net pay. Your employer applies them only if you tick loonheffingskorting for that job.

The general tax credit (algemene heffingskorting) is granted to every taxpayer and tapers off as taxable income rises past roughly €28,400 until it reaches zero.

The labour tax credit (arbeidskorting) rewards income from work: it builds up over several segments, peaks around €5,685, and then phases out at about 6.51% of income above €43,071.

Your payslip shows one combined loonheffing, but it holds two components: income tax (inkomstenbelasting) and national insurance premiums (premies volksverzekeringen).

The premiums (27.65%) only apply inside the first bracket and fund AOW state pension, Anw survivor benefits and Wlz long-term care. Higher brackets are pure income tax.

Once you reach AOW age you stop paying the 17.9% AOW component, which is why the first-bracket rate drops sharply — this calculator splits both amounts out separately.