Dutch tax rates 2026
The rates, bands and credits every figure on this site's Dutch pages is worked out from, each with the document it comes from.
Loonheffing bands under the AOW age
| Annual table wage | Rate |
|---|---|
| €0 to €38,883 | 35.75% |
| €38,883 to €78,426 | 37.56% |
| €78,426 and over | 49.5% |
The first band's rate is wage tax of 8.1% plus the premiums for AOW (17.9%), Anw (0.1%) and Wlz (9.65%), withheld as one amount. Above the first band only wage tax is charged.
Loonheffing bands from the AOW age (67)
| Annual table wage | Rate |
|---|---|
| Born 1946 or later: €0 to €38,883 | 17.850% |
| Born 1946 or later: €38,883 to €78,426 | 37.56% |
| Born 1946 or later: €78,426 and over | 49.5% |
| Born before 1946: €0 to €41,123 | 17.850% |
| Born before 1946: €41,123 to €78,426 | 37.56% |
| Born before 1946: €78,426 and over | 49.5% |
From the AOW age no AOW premium is charged, so the first band's rate is lower. If you were born before 1946 your first band ends higher.
Algemene heffingskorting
| Item | Under AOW age | AOW age or over |
|---|---|---|
| Full credit a year | €3,115 | €1,556 |
| Reduced for each euro of pay over €29,736 by | 6.398% | 3.195% |
| Nothing from | €78,426 | €78,426 |
Set off against the loonheffing only by the one employer asked to apply the loonheffingskorting.
Arbeidskorting under the AOW age
| Annual table wage | Credit a year |
|---|---|
| Up to €11,965 | 8.324% of pay |
| €11,965 to €25,845 | €996, plus 31.009% of pay over €11,965 |
| €25,845 to €45,592 | €5,300, plus 1.95% of pay over €25,845 |
| €45,592 to €132,920 | €5,685, less 6.51% of pay over €45,592 |
| €132,920 and over | Nil |
A credit on pay from work, set off in the white table only. From the AOW age the arbeidskorting is about half these amounts.
Ouderenkorting
| Item | Value |
|---|---|
| Full credit a year from the AOW age | €2,067 |
| Reduced for each euro of pay over €46,002 by | 15% |
| Nothing from | €59,782 |
From the month you reach the AOW age.
How the tables step
| Item | Value |
|---|---|
| Step of the annual table wage | €54 |
| Highest annual table wage | €133,110 |
Your pay for the period is taken up to a year and rounded down to a step. Above the highest table wage, the top rate is charged on the rest of each period's pay.
Table for special payments (white table, under AOW age)
| Jaarloon | Standard rate | Adjustment with loonheffingskorting | Rate without loonheffingskorting |
|---|---|---|---|
| From €0 | 0% | 0% | 35.75% |
| From €11,358 | 35.75% | -8.32% | 35.75% |
| From €12,923 | 35.75% | -31.01% | 35.75% |
| From €23,931 | 35.75% | -1.95% | 35.75% |
| From €29,737 | 35.75% | 4.45% | 35.75% |
| From €34,719 | 35.75% | 4.45% | 35.75% |
| From €37,409 | 35.75% | 4.45% | 35.75% |
| From €38,884 | 37.56% | 4.45% | 37.56% |
| From €41,124 | 37.56% | 4.45% | 37.56% |
| From €45,593 | 37.56% | 12.91% | 37.56% |
| From €46,003 | 37.56% | 12.91% | 37.56% |
| From €59,783 | 37.56% | 12.91% | 37.56% |
| From €78,427 | 49.5% | 6.51% | 49.5% |
| From €143,555 | 49.5% | 0% | 49.5% |
With the loonheffingskorting, a payment is withheld at the standard rate plus the adjustment of the row for your jaarloon; without it, at the rate in the last column. A jaarloon between two rows takes the lower row.
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.
Is my bonus taxed at a higher rate?
A bonus, a thirteenth month or holiday pay paid once a year is withheld on the table for special payments. The rate depends on your jaarloon, normally your pay from this employer last year; this page uses this year's pay with the payments included, as the law does for someone without last year's pay. It is withheld on the day; the final tax for the year is settled in your assessment.
MyNetIncome gives estimates, not tax or financial advice. Figures follow the Belastingdienst's withholding tables for 2026; your payslip can differ because of your contract, your pension or deductions this page does not ask about, and your tax for the year is settled in your assessment. Not affiliated with or endorsed by the Belastingdienst.Estimates, not tax or financial advice. Your payslip can differ. Not affiliated with the Belastingdienst.