🇳🇱 How tax works
in Netherlands.
2026 · National income tax guide
The calculation, explained.
For residents below AOW age, the first Box 1 band contains 8.10% income tax and a separate 27.65% national-insurance premium. This income-tax-only model uses 8.10% for that band; the higher bands are 37.56% and 49.50%.
The 27.65% first-band national-insurance premium, general and employment tax credits, health insurance, pensions and the 30% expatriate ruling are excluded. The headline combined first-band rate is 35.75%, not the 8.10% income-tax component shown here.
For doctors
This model is for ordinary individual employment income. Private-practice receipts, professional expenses and medical pension arrangements need a separate assessment. A hospital's withholding is not necessarily your final annual tax.
Tax brackets · EUR
Each rate applies only to the income inside that band.
| Taxable income slice | Rate |
|---|---|
| 0 – 38,883 | 8.1% |
| 38,883 – 78,426 | 37.6% |
| Above 78,426 | 49.5% |
Your worked example
Based on your €100,000 annual gross salary estimate, equivalent to €100,000.
- 1. Annual input
- €100,000
- 2. Custom deductible expenses
- − €0
- 3. Modeled allowance / base deduction
- − €0
- 4. Modeled taxable base
- €100,000
| Taxed portion | Rate | Tax |
|---|---|---|
| €38,883 | 8.1% | €3,150 |
| €39,543 | 37.6% | €14,852 |
| €21,574 | 49.5% | €10,679 |
- 5. Modeled tax credits (capped at tax due)
- − €0
- 6. Included additional tax
- €0
- 7. Income tax
- €28,681
- Effective rate = tax ÷ annual input
- 28.7%
- After income tax, before other deductions
- €71,319
Sources & assumptions
Sources checked 12 October 2026. The schedule's tax year is shown above; checking a source does not make a simplified model a complete payroll calculation.
Assumptions: single, no dependent children, age 30+, full-year resident, ordinary employment income only. No capital gains, dividends, special expatriate relief or double-tax treaty adjustments.