How Dutch Net Salary Works in 2026 (Box 1, Heffingskortingen, 30%-Ruling)

In the Netherlands the gap between your gross salary (brutoloon) and what lands in your account (nettoloon) comes down to one wage tax, the loonheffing, softened by two tax credits. This guide walks through the 2026 Box 1 brackets, the algemene heffingskorting and arbeidskorting, the 30%-ruling for incoming workers, and the 8% vakantiegeld, with a full worked example at 50,000 EUR gross.

Gross vs net: what comes out of your salary

For an employee below the AOW (state pension) age, the main deduction from gross pay is the loonheffing: the combined wage tax and national insurance premiums withheld by your employer each month. This guide covers that core calculation. It does not include pension premiums, the income-dependent Zvw healthcare contribution, or personal items such as mortgage interest relief, which can move your final figure up or down.

The 2026 Box 1 brackets

Income from work and home (box 1) is taxed progressively. Only the slice of income inside each band is taxed at that band's rate. For 2026, below AOW age, the combined rates (income tax plus premiums) are as follows.

The two heffingskortingen

A heffingskorting is a tax credit subtracted directly from the tax owed, not from your income. Two matter most for employees. The algemene heffingskorting (general credit) is a maximum of 3,115 EUR in 2026. It is paid in full up to an income of 29,736 EUR and then phases out, reaching zero at 78,426 EUR. The arbeidskorting (labour credit) rewards income from work, peaks at roughly 5,685 EUR, and itself tapers away at higher incomes.

Worked example: 50,000 EUR gross

Take a gross annual salary of 50,000 EUR, below AOW age, without the 30%-ruling. First the gross Box 1 tax: 38,883 EUR at 35.75% is 13,900.67 EUR, and the remaining 11,117 EUR at 37.56% is 4,175.55 EUR, for an income tax of 18,076 EUR. Then subtract the two credits, which together come to about 7,217 EUR. The tax actually owed is about 10,860 EUR, leaving a net of about 39,140 EUR per year, or about 3,262 EUR per month.

The marginal rate here is 37.56%, the rate on the last euro earned. The average rate is the wage tax owed divided by income, about 21.7%, lower than the marginal rate because the lower band and the credits both pull it down.