# Bruto netto berekenen — Netherlands net pay

Source page: https://valem.run/calculators/netherlands/net-salary

Your Dutch net salary is your gross minus box-1 tax (including national insurance), reduced by the general tax credit and the labour credit.

**Tax year:** 2026

## How it is calculated

Dutch income tax for employees below state-pension age is charged in box 1, which bundles income tax with national-insurance premiums: 35.75% up to 38,883 EUR, 37.56% to 78,426 EUR and 49.50% above.

Two credits then cut the bill: the general tax credit (algemene heffingskorting), which tapers away above 29,736 EUR, and the labour credit (arbeidskorting), which builds up with your earnings to 5,685 EUR at 45,592 EUR and then tapers. Both are fully phased out at high incomes. Estimate, not tax advice.

## Worked example

With Bruto jaarloon of 40,000 EUR, this model computes Netto / maand of 2,809.51 EUR.

## Inputs

| Name | Label | Type |
| --- | --- | --- |
| `grossAnnual` | Bruto jaarloon | number |

## Sources

- [Belastingdienst — tarieven box 1 (2026)](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/prive/inkomstenbelasting/heffingskortingen_boxen_tarieven/boxen_en_tarieven/box_1/box_1) (checked 2026-10-17)
- [Belastingdienst — tabel algemene heffingskorting 2026](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/prive/inkomstenbelasting/heffingskortingen_boxen_tarieven/heffingskortingen/algemene_heffingskorting/tabel-algemene-heffingskorting-2026) (checked 2026-10-17)
- [Belastingdienst — tabel arbeidskorting 2026](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/prive/inkomstenbelasting/heffingskortingen_boxen_tarieven/heffingskortingen/arbeidskorting/tabel-arbeidskorting-2026) (checked 2026-10-17)

## What this page claims

The Valem engine reproduces this model's formula through 2 self-test cases. That shows internal consistency, not that the formula matches current law; the cited sources are the evidence for that. Estimate, not tax advice.

## For agents

- Model manifest (formula, constants, test vectors): https://valem.run/calculators/netherlands/net-salary.json
- Compute by URL: https://valem.run/calculators/netherlands/net-salary.json?grossAnnual=40000
- MCP: https://valem.run/mcp/calculators (call `calculate` with calculator `netherlands/net-salary`)