For employees
Gross to net calculator 2026
What do you keep in net pay? For employees, and for employers who want to agree a net salary: from gross to net pay with 2026 wage tax/national insurance contributions. Assumption: employee below state pension (AOW) age.
Net pay
| Breakdown | Amount |
|---|
Net per month: annual calculation (annual pay × brackets − tax credits) divided by 12; a real payslip (white monthly table) may differ by a few euros. On holiday allowance and 13th month your employer withholds the rate from the Belastingdienst 2026 special remuneration table, looked up at your previous year’s annual pay.
Working fewer hours, for example 4 days? See with Working fewer hours how much net pay you lose, in steps of 4 hours.
Buying a home, alone or together? With How much can I borrow? you see your maximum mortgage based on your gross annual income.
Explanation: gross to net
You go from gross to net by calculating payroll tax (wage tax and national insurance contributions) on your annual pay using the 2026 brackets, and deducting the general tax credit and the labour tax credit. Employers who want to know what the same gross salary costs them use the employer cost calculator.
Frequently asked questions
How do I calculate my net pay from my gross salary?
Take the annual pay, calculate payroll tax with the 2026 brackets (35.75%, 37.56% and 49.50%), deduct the general tax credit and labour tax credit, and divide by 12. This calculator does that automatically, with or without the payroll tax credit and holiday allowance.
What is the payroll tax credit (loonheffingskorting)?
With the payroll tax credit, your employer already applies the general tax credit and the labour tax credit every month. Apply it with only one employer or benefit agency at a time, otherwise you will have to pay extra afterwards.
Why do I keep less of my holiday allowance?
On holiday allowance and a 13th month the employer withholds a fixed rate from the Belastingdienst 2026 special remuneration table, looked up at your previous year’s annual pay (for example 40.20% for €29,737 to €38,883 and 42.01% for €38,884 to €45,592, with payroll tax credit). That makes the net part look lower; in the end your tax depends on your total annual income and follows from your income tax return.
Why does my payslip differ from this calculation?
A payslip uses the monthly table with rounding and may include deductions not included here, such as pension contributions under your scheme, a company-car taxable benefit, the 30% ruling or CLA deductions. Differences of a few euros are normal.
Note: indicative, not advice
This calculation is an indication based on general statutory rules and 2026 rates and is not tax, legal or payroll advice. Assumptions: employee below state pension (AOW) age, resident of the Netherlands, white table, no taxable benefit, 30% ruling, wage garnishment or other deductions. The employer pays the Zvw contribution (employer levy), so no Zvw is deducted. Your final tax follows from your income tax return. No rights can be derived from this result.
Something wrong or missing? Let us know
Sources & values used
| Item | Amount | Status |
|---|---|---|
| Bracket 1 (up to €38,883) | 35.75% | 2026 confirmed |
| Bracket 2 (€38,883 – €78,426) | 37.56% | 2026 confirmed |
| Bracket 3 (above €78,426) | 49.50% | 2026 confirmed |
| General tax credit | max €3,115; phased out at 6.398% from €29,736; €0 from €78,427 | 2026 confirmed |
| Labour tax credit | 8.324% up to €11,965; €996 + 31.009%; €5,300 + 1.950%; max €5,685 at €45,592; phased out at 6.510% up to €132,920 | 2026 confirmed |
| Holiday allowance | 8% | statutory |
| Payroll tax on holiday allowance and 13th month | 2026 special remuneration table (white): standard rate + payroll tax credit offset rate at the annual pay | Belastingdienst |
| Annual pay for that table | previous year’s pay (annual statement); by default the annual pay of this calculation | assumption |
- Belastingdienst – Payroll tax rates, amounts and percentages from 1 January 2026 (figures annex, PDF, in Dutch) (in Dutch)
- Belastingdienst – Provisional assessment 2026: rates and tax credits (in Dutch)
- Belastingdienst – General tax credit table 2026 (in Dutch)
- Belastingdienst – Labour tax credit table 2026 (in Dutch)
- Belastingdienst – White special remuneration table Netherlands, Standard (January 2026 edition, PDF, in Dutch) (in Dutch)
- Belastingdienst – Payroll Tax Handbook 2026 (March 2026), section 9.3.6 Special remuneration tables (PDF, in Dutch) (in Dutch)
Checked on 6 October 2026.