Personal income tax
Before AOW pension age, 2026 Box 1 bands are 35.75% up to €38,883, 37.56% up to €78,426 and 49.50% above that, before tax credits. Pension-age rates differ.
Filing & deadlines
A provisional assessment uses estimated annual income and can be amended. It is not a final return. The official credit tool calculates general and employment tax credits.
Business and scope
The rates here cover individual Box 1 income, not corporation tax. Box 3 provisional-return assumptions must not be treated as final actual-return rules.
Salary and take-home pay calculator
2026 annual estimate: full-year Dutch resident aged 18–66, fully insured under national insurance, one job and no other income. Monthly salary excludes holiday allowance and is unchanged throughout its accrual year. Bonus is a year-end payment excluded from holiday allowance.
Annual estimate · 2026
- Annual gross earnings
- €51,840.00
- Employee pension saving
- €0.00
- Income tax + national insurance after credits
- €11,788.28
- Annual income after tax and payroll deductions
- €40,051.72
- Average per calendar month (annual net ÷ 12)
- €3,337.64
Calculation details
- Annual holiday allowance
- €3,840.00
- General tax credit
- €1,700.79
- Employment tax credit
- €5,278.26
- IACK credit
- €0.00
- Taxable income after allowances
- €51,840.00
Tax already includes national insurance. This is annual liability, not bonus withholding. Use your lawful holiday allowance rate (normally at least 8%). Pension inputs apply only to an approved scheme charging the employee percentage on total cash pay, capped and reduced by its annual franchise; other bases are outside scope. Use 0% if none. IACK requires a child under 12 on 1 January in your household at least six months, and no fiscal partner for six months or employment income lower than that partner. Excludes expat relief, other Box 1/2/3 income, mortgage deductions, benefits and personal health premiums. Assessment rounding can differ by a few euros.
Official basis and tool instructions
Official general and employment tax-credit calculator
This link opens the authority’s service or instructions. Check its supported year and eligibility; a calculation or draft does not submit a tax return.
Open official resource ↗Official basis and tool instructions
- Belastingdienst — Reference 1https://www.belastingdienst.nl/wps/wcm/connect/nl/werk-en-inkomen/content/hulpmiddel-berekenen-algemene-heffingskorting-of-arbeidskorting
- Belastingdienst — Reference 2https://www.belastingdienst.nl/wps/wcm/connect/nl/werk-en-inkomen/content/hoeveel-inkomstenbelasting-betalen
- Belastingdienst — Reference 3https://www.belastingdienst.nl/wps/wcm/connect/en/individuals/content/how-do-i-apply-for-a-provisional-assessment
- Belastingdienst — Reference 4https://www.belastingdienst.nl/wps/wcm/connect/en/income-in-box-3/content/box-3-provisional-assessment-2026
Official sources
Sources checked 28 Oct 2026 · 2026
- Belastingdienst — Reference 1https://www.belastingdienst.nl/wps/wcm/connect/nl/werk-en-inkomen/content/hoeveel-inkomstenbelasting-betalen
- Belastingdienst — Reference 2https://www.belastingdienst.nl/wps/wcm/connect/en/individuals/content/how-do-i-apply-for-a-provisional-assessment
- Belastingdienst — Reference 3https://www.belastingdienst.nl/wps/wcm/connect/en/income-in-box-3/content/box-3-provisional-assessment-2026