DoubleTaxationTaxes on salary: Netherlands
How much tax and social security is paid on a salary in Netherlands, what is left as take-home pay, and which special tax regimes exist.
Calculation for a gross salary of €60,000 per year
| Gross salary | €60,000 |
|---|---|
| Income tax | |
| Inkomstenbelasting (box 1) | €8,681 |
| Employee contributions | |
| Premie AOW | €3,824 |
| Premie Anw | €21 |
| Premie Wlz | €2,062 |
| Take-home pay | €45,412 |
| Employer contributions and payroll taxes | |
| Premie Algemeen Werkloosheidsfonds (AWf) | €1,572 |
| Premie Arbeidsongeschiktheidsfonds (Aof) | €4,379 |
| Werkgeversbijdrage kinderopvang | €287 |
| Premie Werkhervattingskas (Whk) | €872 |
| Employer's labour cost | €67,110 |
Only some of the country's direct taxes and levies are counted: income tax on wages and compulsory contributions. Not counted: property and real-estate taxes; taxes on dividends, interest and other investment income; inheritance and gift taxes; indirect taxes such as VAT, excise and customs duties.
Official OECD figures for the average wage (Taxing Wages 2026, 2025 data): tax burden on the employee 27.9 %, including employer contributions 35.9 %. OECD
Special tax regimes
These regimes are not included in the calculation above: each has its own conditions.
Expatregeling (30%-regeling)
Who: Employees recruited from abroad (lived more than 150 km from the Dutch border for over 16 of the 24 months before hiring) with specific expertise: taxable salary above €48,013 (under 30 with a master's degree — above €36,497; no threshold for researchers and medical residents).
The employer may pay up to 30% of the base (salary + allowance) tax-free as extraterritorial cost reimbursement, limited to salary within the WNT norm (€262,000 in 2026); duration up to 5 years, reduced by earlier stays in the Netherlands within 25 years. From 2027 — 27% and higher salary thresholds (transitional rules for those in the regime before 2024).
Legal basis: Wet op de loonbelasting 1964, art. 31a lid 2 onderdeel e; Uitvoeringsbesluit loonbelasting 1965, art. 10e–10ej
Ondernemersaftrek (zelfstandigenaftrek, startersaftrek) en MKB-winstvrijstelling
Who: Self-employed entrepreneurs (ondernemer, including ZZP freelancers) spending at least 1,225 hours a year on the business (hours criterion); the SME profit exemption applies to all entrepreneurs.
Profit is taxed under the general box 1 scale but reduced by the self-employed deduction of €1,200 (2026), the starter's deduction of +€2,123 (up to 3 times in the first 5 years), and then by the SME profit exemption of 12.7% of profit; there is no simplified or flat tax for freelancers.
Legal basis: Wet inkomstenbelasting 2001, art. 3.6, 3.74, 3.76, 3.79a
Tarief en heffingskortingen vanaf de AOW-leeftijd
Who: Individuals who have reached the AOW (state pension) age and are taxable in the Netherlands.
From the AOW age the AOW premium (17.90%) is no longer due, so the combined first-bracket rate is 17.85% instead of 35.75%; extra income-dependent tax credits for older people (ouderenkorting) apply.
Legal basis: Belastingdienst: tarieven en heffingskortingen 2026 (17,85 % na de AOW-leeftijd)
Tax residence
When Netherlands treats you as a tax resident
- A home in the Netherlands together with family, work or most of your time there is a lasting personal tie: you are probably a Dutch resident, taxed on worldwide income.
- You have no home in the Netherlands but spent most of the year there — a strong, though not decisive, argument for Dutch residence; all circumstances must be weighed.
Assumptions
- Calculated with the OECD Taxing Wages methodology: income tax including local taxes plus employee social security; single person without children, tax year 2026, ECB rate of 2 January 2026.
- Employee below AOW pension age, permanent contract; gross includes holiday pay (8% vakantiegeld) and any 13th month, as in the OECD average wage.
- First bracket 35.75% = tax 8.10% + national insurance premiums 27.65% (AOW 17.90%, Anw 0.10%, Wlz 9.65%); the premiums are employee social contributions, as in OECD.
- General tax credit and labour tax credit split between tax and premiums in proportion to first-bracket rates (8.10/35.75 to tax).
- Employee contribution to the sector pension fund (6.19% above a €17,794 franchise, OECD parameters) is not a tax (NTCP) but reduces taxable income and the employer contribution base.
- Employer: AWf at the low rate (permanent contract), Aof at the large-employer rate, Whk at the average rate, childcare contribution; base capped at €79,409 a year.
- Not included: employer Zvw levy of 6.10% and the nominal health insurance premium (NTCP in OECD), employer pension contributions.
- Local taxes — location: Netherlands (national rates; no local income tax)
- Tax period: 2026-01-01 – 2026-12-31
- Exchange rate: 1 EUR = 1 EUR (The euro is the national currency (no conversion needed), 2026-01-02)
Sources
- Wet inkomstenbelasting 2001 (stand 1.01.2026): art. 2.10 (schijven 8,10 % / 37,56 % / 49,50 %), art. 8.10 (algemene heffingskorting), art. 8.11 (arbeidskorting)
- Belastingdienst: tarieven en heffingskortingen 2026 (gecombineerd tarief eerste schijf 35,75 %; 17,85 % na de AOW-leeftijd)
- Wet financiering sociale verzekeringen, art. 8 lid 3 (premie-inkomen tot de grens van de eerste schijf), art. 11
- Regeling SZW 2 december 2025, Stcrt. 2025, 42324: AOW 17,90 %, Anw 0,10 %, maximumpremieloon 79 409 €, AWf 2,74 % / 7,74 %, Aof 7,63 % / 6,27 %, kinderopvang 0,50 %
- SZW, Bijlagen rekenregels per 1 januari 2026: Wlz 9,65 %, Whk (gemiddeld) 1,52 %, Zvw 6,10 %
- OECD Taxing Wages 2026, Netherlands (classification of contributions, NTCP, pension contribution parameters)
- Uitvoeringsbesluit loonbelasting 1965, art. 10e–10ej (30%-regeling; drempels 48 013 € / 36 497 € voor 2026)
- Ondernemersplein (KVK/Rijksoverheid): vergoeding 30%-regeling wordt 27% vanaf 2027
Data checked: 2026-11-01. An indicative calculation for a typical case. Not tax advice.