Gross to net calculator Netherlands: how it works
This gross to net calculator for the Netherlands follows the same steps as a Dutch payroll department. Your pay is first turned into a yearly wage (hourly rate × hours per week × 52, or monthly salary × 12). Each part of that yearly wage is taxed at the rate of its bracket. The tax credits (heffingskortingen) are then taken off. What remains is your payroll tax (loonheffing), and gross minus payroll tax is your net pay.
| Taxable income 2026 | Rate |
|---|---|
| up to €38,883 | 35.75% |
| €38,883 to €78,426 | 37.56% |
| above €78,426 | 49.50% |
The general tax credit (algemene heffingskorting) is at most €3,115 and shrinks by 6.398% of income above €29,736. The labour tax credit (arbeidskorting) peaks at €5,685 at an income of €45,592 and is zero from €132,920. If you have reached state pension age (67), the first bracket is 17.85%. The 6.10% healthcare contribution (Zvw) is paid by your employer, so it does not reduce your net pay. Pension premiums, travel allowances and a company car are not included. Source: Belastingdienst.
Example: €3,500 gross per month
Sanne earns €3,500 gross per month, with 8% holiday allowance on top and the payroll tax credit applied.
| Gross per year incl. holiday allowance | €45,360.00 |
| Tax before credits | €16,333.43 |
| General tax credit | −€2,115.38 |
| Labour tax credit | −€5,680.56 |
| Payroll tax per year | €8,537.50 |
| Net per month | €2,906.16 |
Her €3,360 gross holiday allowance becomes €1,948.53 net in May. In total she keeps €36,822.50 net a year.
Holiday allowance calculator
Dutch holiday allowance (vakantiegeld) is at least 8% of your gross wage. It builds up from June to May and is usually paid in May, in June at the latest. Some collective agreements (cao) give more, so you can change the percentage. Started during the year? Choose the number of months you worked to get the pro-rata amount. Holiday allowance is taxed at the special rate (bijzonder tarief): it comes on top of your yearly pay, so it is taxed at your highest rate. Source: Rijksoverheid.
Example: €3,200 gross per month
| Built up per month (8%) | €256.00 |
| Gross holiday allowance, 12 months | €3,072.00 |
| Withheld (special rate) | €1,281.74 |
| Net in May | €1,790.26 |
If Daan had started in November, he would have 7 months built up in May: €1,792.00 gross and €1,047.96 net.
Dutch salary calculator: hourly, monthly and yearly pay
Job ads in the Netherlands quote pay per hour, per month or per year. The hourly wage tab converts any of them: hourly rate × hours per week × 52 weeks = yearly pay, and yearly pay ÷ 12 = monthly pay. Full time is usually 36 to 40 hours; pick 32, 36, 38 or 40 with one tap. The net column is an estimate using the 2026 rates and credits.
Example: €18 per hour, 36 hours a week, holiday allowance on
| Period | Gross | Net |
|---|---|---|
| Hour | €18.00 | €15.62 |
| Week | €648.00 | €562.26 |
| Month | €2,808.00 | €2,436.46 |
| Year | €33,696.00 | €29,237.50 |
Her €2,695.68 holiday allowance brings Fatima to €36,391.68 gross a year, about €31,576.50 net.
Minimum wage Netherlands 2026
Since 1 January 2024 the Dutch statutory minimum wage (minimumloon) is set per hour; there is no fixed monthly amount any more. It rises twice a year, on 1 January and 1 July. Workers under 21 get a percentage of the adult rate, for example 50% at age 18. The 8% holiday allowance comes on top. Source: Rijksoverheid.
| Your age | 1 Jan 2026 | 1 Jul 2026 |
|---|---|---|
| 21+ | €14.71 | €14.99 |
| 20 | €11.77 | €11.99 |
| 19 | €8.83 | €8.99 |
| 18 | €7.36 | €7.50 |
| 17 | €5.81 | €5.92 |
| 16 | €5.07 | €5.17 |
| 15 | €4.41 | €4.50 |
Example: two workers in autumn 2026
An adult working 40 hours a week earns at least €14.99 an hour from 1 July 2026: €599.60 a week, €2,598.27 a month and €31,179.20 a year, or €33,673.54 with holiday allowance. A 19-year-old working 24 hours earns at least €8.99 an hour, which is €934.96 a month.
Pay rise calculator: what you keep
A pay rise often feels smaller than expected. Every extra euro is taxed at your highest rate, and above €29,736 your general tax credit gets smaller as your income grows. Above €45,592 the labour tax credit shrinks too. So 40% or more of a rise can go to tax. Enter your rise as a percentage or in euros in the pay rise tab.
Example: 4% rise on €3,000 a month
| Extra gross per month | €120.00 |
| Extra net per month | €71.76 |
| Net per month now | €2,611.86 |
| Net per month after the rise | €2,683.62 |
| Bracket rate | 35.75% → 37.56% |
About 40% of Lisa's rise goes to tax. With holiday allowance her yearly pay now crosses €38,883, so part of it moves into the 37.56% bracket.
13th month pay in the Netherlands
A 13th month or year-end bonus (eindejaarsuitkering) is not required by law. It comes from your contract or collective agreement and is usually paid in December. It is either a full extra month or a percentage of your yearly pay, often 8.33%. Like holiday allowance, it is taxed at the special rate, using the employer's table for special payments. Source: Belastingdienst.
Example: €3,800 gross per month
Mark earns €3,800 a month plus 8% holiday allowance, €49,248 a year, and gets a full 13th month.
| Gross 13th month | €3,800.00 |
| Withheld (special rate) | €1,917.78 |
| Net in December | €1,882.22 |
About half is withheld, because his wage is above €45,592, where both tax credits shrink. With 8.33% of his yearly pay instead, he would get €3,798.48 gross and €1,881.46 net.
Frequently asked questions
How much income tax do I pay in the Netherlands?
In 2026 you pay 35.75% on income up to €38,883, 37.56% up to €78,426 and 49.50% above that, including national insurance. Tax credits then lower the bill a lot. On €3,500 gross a month plus holiday allowance, the average rate is about 19%, while every extra euro is taxed at roughly 42%.
Is holiday allowance taxed?
Yes. Your employer withholds payroll tax at the special rate (bijzonder tarief). Because the holiday allowance comes on top of your yearly wage, it is taxed at your highest rate and can lower your tax credits a little. That is why the net amount in May is lower than you might expect. Your yearly tax return settles any difference.
What is the minimum wage in the Netherlands in 2026?
For workers aged 21 and over it is €14.71 gross per hour from 1 January 2026 and €14.99 from 1 July 2026. Younger workers get a percentage of that, for example €7.50 at age 18 from July. At 40 hours a week, €14.99 per hour is about €2,598.27 gross a month, plus 8% holiday allowance.
What does the payroll tax credit switch do?
The payroll tax credit (loonheffingskorting) lets your employer deduct the general and labour tax credits every month. You can only use it at one employer at a time. With one job, keep it on. For a second job, switch it off to see what that job pays net; you may get money back after your tax return.
How do I convert an hourly wage to a monthly salary?
Multiply your hourly wage by your hours per week and by 52 weeks, then divide by 12. For example, €18 an hour at 36 hours a week is €648 a week, €2,808 a month and €33,696 a year. Holiday allowance of 8% comes on top unless your contract says it is included.
Why is my payslip different from the result?
The calculator uses the 2026 statutory rates and credits only. Your payslip may include a pension premium, which lowers your taxable wage, a tax-free travel allowance, an addition for a company car or allowances from your collective agreement. If the difference is large, ask your payroll department to explain the lines.
Is a 13th month mandatory in the Netherlands?
No. A 13th month or year-end bonus is only due if your employment contract or collective agreement says so. Holiday allowance is different: 8% is the legal minimum. If you do get a 13th month, it is usually paid in December and taxed at the special rate, so you keep roughly half of it on a middle income.
How much of a pay rise do I keep?
Usually 55% to 60% on a middle income. A 4% rise on €3,000 a month adds €120 gross but only €71.76 net, because the extra pay is taxed at your highest rate and your general tax credit gets a little smaller. The pay rise tab shows the exact effect for your salary.
Updated: · Sources: Belastingdienst (tax rates and credits), Rijksoverheid (minimum wage), Rijksoverheid (holiday allowance), Belastingdienst (payroll tax tables)