COUNTRY REFERENCE
Netherlands income tax rates in 2026
- What is the top income tax rate in the Netherlands (2026)?
- The top marginal income tax rate is 49.5% (2026).
These are the 2026 brackets a Netherlands employer withholds against. They tell you the marginal rate on each slice of income — not the amount you will actually pay, which is lower once credits apply.
Brackets for 2026
| Taxable income | Income tax | Social contributions | Combined |
|---|---|---|---|
| €0 — €38,883 | 8.1% | 27.65% | 35.75% |
| €38,883 — €78,426 | 37.56% | — | 37.56% |
| Above €78,426 | 49.5% | — | 49.5% |
Why two columns:Social contributions are charged only within the first band. Above it the rate is income tax alone. A single combined figure quoted for every band would overstate the burden on higher salaries and understate it on lower ones.
What these rates do not tell you
- The net figures below apply only the reliefs we have sourced from the tax authority for this country, and no others. Reliefs that depend on your circumstances — dependants, a mortgage, a partner's income — are not among them, and each of them moves the result further in your favour. The net figure is therefore a floor, not a promise.
- A special regime for arrivals from abroad changes the calculation entirely: Expat scheme (30% ruling) applies instead of the scale above, and it has its own page with the figures that actually govern your tax.
Employer contributions, currency conversion and what a net-pay figure does and does not model: how we work with these numbers.
Photo: Andrés Barrios · CC BY-SA 4.0
Photo: Sebastiaan ter Burg from Utrecht, The Netherlands · CC BY 2.0
More about Netherlands
- Moving to the Netherlands from the US: the number that decides it
For an American the Dutch route turns on one salary figure and one fact about who applies. In 2026 that figure is €5,942 a month — about 1.42 times what a full-time worker in the Netherlands actually earns.
- Netherlands income tax brackets: 2024, 2025 and 2026 compared
In 2024 there were two bands; in 2025 there were three. And the falling headline rate is not a tax cut — the national insurance half has not moved since 2024.
- The Dutch 30% ruling in 2027: what changes and who keeps 30%
The maximum tax-free share drops to 27% — but not for everybody, and not on the schedule that was announced first. Two details decide which rate applies to you.
- Moving from the Netherlands to Germany
- Moving from the United Kingdom to the Netherlands
- Moving from Germany to the Netherlands
- Moving from the Netherlands to Spain
- Moving from the Netherlands to Portugal
What is left after tax in the Netherlands
The rates in the table above are marginal — what the next euro is taxed at. They are not what you pay. Two credits reduce the bill for everyone in employment, and once they are applied the share of your salary that actually goes in tax is far lower. Below is the same scale with Algemene heffingskorting and Arbeidskorting applied.
| Gross a year | Tax due | Net a year | Net a month | Marginal rate | Actually paid |
|---|---|---|---|---|---|
| €30,000 | €2,246 | €27,754 | €2,313 | 35.75% | 7.5% |
| €40,000 | €6,286 | €33,714 | €2,810 | 37.56% | 15.7% |
| €50,000 | €10,860 | €39,140 | €3,262 | 37.56% | 21.7% |
| €60,000 | €15,906 | €44,094 | €3,674 | 37.56% | 26.5% |
| €75,000 | €23,477 | €51,523 | €4,294 | 37.56% | 31.3% |
| €100,000 | €37,289 | €62,711 | €5,226 | 49.50% | 37.3% |
Figures are for 2026, for a single employee in the Netherlands with no other income. Add your own salary to the table by putting it in the address, for example ?gross=64000.
What this does not include
- Special regimes for arrivals from abroad, where one exists. They change the calculation entirely and have their own page.
- Pension contributions taken under your employment contract, and employer contributions — the latter never come out of your gross.
- Mortgage relief, partner credits, a second income, dependants. Each moves the result, and none of them can be guessed from a salary.
What the tax administration says about these credits
- Applies to box 1 income. The figures here are for people who have not reached state pension age in 2026; a reduced schedule applies from that age, and it is not shown on this site because the subject here is work. The credit cannot exceed the tax and contributions actually charged: it reduces what is due, it is not paid out beyond that.
- Applies to arbeidsinkomen — employment income — which for a salaried worker with no other income equals the gross salary. Figures are for people below state pension age in 2026. An employer may apply a higher credit, accepted up to 5,685 euro where earned income does not exceed 45,593 euro.
Where the credits come from
- 01Algemene heffingskorting — Belastingdienst — Netherlands Tax Administration, https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/prive/inkomstenbelasting/heffingskortingen_boxen_tarieven/heffingskortingen/algemene_heffingskorting/tabel-algemene-heffingskorting-2026, retrieved 2026-09-01
- 02Arbeidskorting — Belastingdienst — Netherlands Tax Administration, https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/prive/inkomstenbelasting/heffingskortingen_boxen_tarieven/heffingskortingen/arbeidskorting/tabel-arbeidskorting-2026, retrieved 2026-09-01
Quoting a figure from this page
Every number here is checked against the authority that publishes it, on the date shown. Those numbers change without announcement — one on this site was correct for three months and then quietly was not. So if you quote a figure, quote the date with it, and check the source before you rely on it.
Career Space, “Netherlands income tax rates in 2026”. Checked 2026-08-11. https://career-space.com/en/salary/netherlands
Sources
- 01Box 1: tarieven en schijvenBelastingdienst — Netherlands Tax Administration ·
Every figure here comes from an official source and carries the date we checked it. How we work with data.
This page is information, not advice. We are not an employer, a recruitment agency, a visa centre or an immigration adviser, and we are not affiliated with any government body. Rules change — confirm against the official source before you act.