What the 2027 Tax Changes Mean for Your Net Salary
5 min read · Updated Oct 2026Bracket rates and tax credits both change in 2027. Looking at them separately is confusing, so this guide shows the combined effect on annual net salary using the same engine as our income tax calculator.
2027 figures are based on the Belastingplan 2027 proposals presented on Prinsjesdag 2026. They are provisional and may change before parliament approves the legislation. 2026 figures are the rules in force now.
Net salary: 2026 vs proposed 2027
Gross annual salary including holiday allowance, employee under AOW age, standard payroll credits, no 30% ruling. Estimates only — pension contributions and other deductions are not included.
| Gross / year | Net 2026 | Net 2027 (proposed) | Difference |
|---|---|---|---|
| €35,000 | €30,713 | €30,786 | +€73 |
| €50,000 | €39,160 | €39,398 | +€238 |
| €70,000 | €49,066 | €49,184 | +€118 |
| €100,000 | €62,730 | €62,684 | −€46 |
Why the effect differs by income
Higher first- and second-bracket rates push tax up, while higher tax credits and a wider first bracket push it down. Which effect wins depends on where your income sits relative to the credit phase-outs. For 30% ruling holders who move to 27%, more salary becomes taxable, which usually outweighs these changes.
What to do now
- Run your own salary for both years in the Income Tax Calculator
- If you have the ruling, check your cohort in the 30% Ruling 2027 guide
- Remember the figures can still change before the law is final
More 2027 tax guides
General information only, not personal tax, legal or pension advice. Check Belastingdienst, Rijksoverheid, SVB or your pension provider for your own situation.