Netherlands net salary calculator (bruto-netto)
Your Dutch net salary is your gross minus box-1 tax (including national insurance), reduced by the general tax credit and the labour credit.
Worked example: with Bruto jaarloon of 40,000 EUR, this model computes Netto / maand of 2,798.20 EUR. See the full breakdown.
✓ Verified against 2 self-test cases Updated for 2025 · sources checked 2026-08-02
How netto loon in Netherlands is calculated
Dutch income tax for employees below state-pension age is charged in box 1, which bundles income tax with national-insurance premiums: 35.82% up to 38,441 EUR, 37.48% to 76,817 EUR and 49.50% above.
Two credits then cut the bill: the general tax credit (algemene heffingskorting), which tapers away above about 28,400 EUR, and the labour credit (arbeidskorting), which tapers above about 43,000 EUR. Both are fully phased out at high incomes. Estimate, not tax advice.
Worked example
| Bruto jaarloon (EUR) | 40000 |
|---|---|
| Box 1 belasting ✓ | 14353.88 |
| Algemene heffingskorting ✓ | 2333.29 |
| Arbeidskorting ✓ | 5599 |
| Belasting ✓ | 6421.59 |
| Netto / jaar ✓ | 33578.41 |
| Netto / maand | 2798.2 |
Every row is computed by the engine from the inputs above. Rows marked ✓ are additionally pinned by a published self-test vector.
Frequently asked questions
What is the net salary for 40,000 EUR in the Netherlands?
On 40,000 EUR, box-1 tax is charged across the first two rates, then the general and labour credits reduce it substantially, leaving a net around 33,600 EUR. The calculator shows each step.
What is the algemene heffingskorting?
A general tax credit everyone gets, worth up to about 3,068 EUR and tapering to zero above 76,817 EUR of income. It is subtracted from your box-1 tax.
Does the 30% ruling change this?
The 30% expat ruling exempts part of pay from tax and would raise take-home; this base model computes the standard case. An expat variant is a planned addition.
Sources
- Belastingdienst — tarieven box 1 · checked 2026-08-02
Estimate. Not tax advice. The verification badge means the model reproduces the stated formula through 2 self-test cases; the sources support that the formula matches the rules.
Check the arithmetic yourself: how this calculator is verified — the formula behind every derived value, the 2 test cases the engine reproduces, and what the badge does and does not claim. Also available as machine-readable JSON.
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