Netherlands Tax year 2026
Rules checked against BelastingdienstMethodology

Dutch pay and tax calculators

Every calculator for pay in the Netherlands, worked out from the Belastingdienst's 2026 tables with every step shown.

Take-home pay

Tax and salaries

Tax rates — Loonheffing bands, heffingskortingen and the table for special payments

Questions

Common questions

How is loonheffing worked out in the Netherlands?

Under the AOW age, the first band to €38,883 is charged at 35.75%: that is 8.1% wage tax plus the AOW, Anw and Wlz premiums of 17.9%, 0.1% and 9.65%. Pay above it is charged at 37.56% to €78,426 and 49.5% above that. Your employer looks the charge up in the Belastingdienst's table for your pay period, which works in steps of €54 of pay a year.

What is the loonheffingskorting?

The tax credits your employer sets off against the loonheffing on your pay, if you ask them to. Under the AOW age they are the algemene heffingskorting, up to €3,115 a year and less above €29,736, nothing from €78,426; and the arbeidskorting on pay from work, up to €5,685 and less above €45,592, nothing from €132,920. Only one employer may apply them, so a second job is withheld without them.

Rules v2026.3 · checked against the Belastingdienst on 18 September 2026Two independent checks on every rate · 118 hand-derived Dutch cases, beside 7,771 generated Single official source: the rows of the table for special payments behind every bonus and one-off payment are printed only in the Belastingdienst's own table (Belastingdienst, Witte tabel bijzondere beloning 2026). A second source is being sought, and they are reviewed again by 21 January 2027. · Changelog