Salary gross ↔ net in the Netherlands

How net salary is calculated in the Netherlands

A single payment is deducted from gross — loonheffing: tax combined with contributions for state pension and long-term care. Up to 38 883 € per year the rate is 35.75%, then — 37.56%, over 78 426 € — 49.50%. The rate is reduced by two credits: general (up to 3 115 € per year) and work-related (up to 5 685 € per year). Therefore, for a worker, the effective tax is significantly less than 35.75%.

Tax credits are applied by only one employer — the one to whom you submitted the "Model opgaaf gegevens voor de loonheffingen" form. They do not apply to a second job.

Holiday pay and pension

• Holiday pay (vakantiegeld) — at least 8% of gross, usually paid once a year in May–June. The calculator shows it separately.
• StiPP pension for agency workers: 7.5% from the employee on the portion of the hourly rate over 9.24 € (up to 42.42 €/h). The pension contribution reduces the taxable amount.

What the calculator does not include

• Health insurance: paid separately, on average about 157 € per month (2026). The employer can deduct it from your salary only with your written consent.
• Agency housing: no more than 25% can be deducted from the minimum wage, and only for certified housing and with written consent.
• The employer calculates exact monthly deductions using tax authority tables, and the final annual tax is balanced in the tax return. Shown here is an annual calculation divided by months.

FAQ

Official sources

Rates and formulas were verified on October 4, 2026. They change — check the source before making important decisions.

• Netherlands Tax Administration: rates and tax credits 2026
• Netherlands Tax Administration: employer newsletter 2026 (PDF)
• Government of the Netherlands: minimum wage 2026
• Government of the Netherlands: holiday allowance amount
• StiPP: pension rates 2026
• Government of the Netherlands: housing and insurance deductions from the minimum wage