SALARY & TAX · NETHERLANDS
Netherlands Income Tax Calculator 2026
Estimate annual Box 1 employment income tax for a Dutch resident employee below AOW age.
Salary details
Includes Box 1, national-insurance premiums embedded in the Box 1 rate, the general tax credit and employment tax credit.
Estimated result
Estimated annual employment income tax; this is not exact payroll withholding on a payslip.
How is Dutch income tax calculated?
Employment salary belongs in Box 1. For a person below AOW age, the first Dutch Box 1 rate includes both income tax and national-insurance premiums. The general tax credit and employment tax credit are then applied.
Payroll tax versus annual income tax
This page estimates annual Box 1 tax. Employer payroll withholding can differ and is not calculated as an exact payslip amount.
What is not included?
Employee-insurance premiums, employer Zvw contributions, private health insurance, workplace pensions, the 30% ruling, holiday allowance as an automatic addition, Box 2, Box 3 and AOW-age variants are not included.
Frequently asked questions
What is Box 1?
Box 1 includes employment and home income. This calculator covers employment income only.
What are the 2026 Box 1 rates?
For a person below AOW age, the rates are 35.75% to €38,883, 37.56% to €78,426 and 49.50% above that.
Are national-insurance premiums included?
Yes. They are embedded in the official combined Box 1 rate and are not charged again.
What is the general tax credit?
An income-dependent tax credit; in this standard calculation the income is the salary.
What is the employment tax credit?
A tax credit calculated on employment income.
Is this exact payroll withholding?
No. This is an annual estimate; payslip withholding may differ.
Is private health insurance included?
No. It is not automatically treated as payroll-tax deduction here.
Are Box 2 and Box 3 included?
No. This calculator covers employment income in Box 1 only.