Netherlands Income Tax Calculator 2026
Calculate the Dutch inkomstenbelasting (income tax) for 2026 with Box 1 brackets. Algemene heffingskorting (general tax credit), arbeidskorting (employment tax credit), 30%-regeling for expats, pension contribution.
Income Data
Result - Monthly Net
Box 1 Tax Brackets
| Bracket | Income range | Taxable | Tax |
|---|---|---|---|
| Schijf 1 (36.97%) | 0,00 - 75.518,00 | 47.500,00 EUR | 17.560,75 EUR |
| Total inkomstenbelasting (total tax) | 17.560,75 EUR | ||
Annual Summary
Come utilizzare Calcolatore Inkomstenbelasting Paesi Bassi 2026
Inserisci il reddito annuo lordo
Indica il brutoloon (stipendio lordo annuo) in euro. Questo include lo stipendio da lavoro dipendente prima di tasse e contributi.
Seleziona eta e opzioni
Indica se hai meno o piu di 65 anni (i 65+ non pagano il premio AOW). Attiva la 30% ruling se sei un expat qualificato.
Configura il contributo pensione
Indica la percentuale di contributo pensionistico del dipendente. Questo importo viene dedotto dal reddito tassabile.
Analizza i risultati
Visualizza il netto mensile, le schijven (scaglioni), heffingskorting, arbeidskorting e il riepilogo annuale.
Suggerimenti
- Il primo scaglione (36,97%) include gia i premi sociali (AOW, ANW, WLZ) - non devi calcolarli separatamente.
- La 30% ruling riduce il reddito tassabile del 30%, ma si applica al lordo prima dei contributi pensionistici.
- I 65+ pagano solo il 19,97% nel primo scaglione perche non versano il premio AOW (17,9%).
- La heffingskorting e la arbeidskorting insieme possono ridurre significativamente l'imposta effettiva per i redditi medi.
Domande frequenti
How do box slides work in the Netherlands?
Box 1 has 2 levels in 2026: up to €75,518 at 36.97% (including social pension AOW/ANW/WLZ premiums), and over €75,518 at 49.50%. Those aged 65 pay only 19.97% in the first level as they do not receive the AOW premium.
What is the allowance (general allowance)?
The Heffingskorting is a general tax credit of up to €3,362. It decreases progressively from an income of €24,813 at the rate of 6.095%. High incomes result in the Heffingskorting being reduced to zero.
How does unemployment benefit work?
The employment allowance is an income tax credit for employed workers. It grows with income up to €5,532, then decreases for incomes above €39,958 at a rate of 6.51%.
What is the 30% tax ruling for expats?
Highly skilled foreign workers recruited will be exempt from a 30% tax on gross salary for up to 5 years.
How do pension contributions work?
Contribution to pension fund of the employee is deducted from gross income before tax calculation. Typically varies between 3% and 8% of gross amount. Employer pays an additional share (not included in calculation).