Work out your net salary, Dutch income tax, freelancer (zzp) tax and box 3 with the 2026 figures. In English, with the official Dutch source for every amount.
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Tested against the worked examples of the Belastingdienst
Result: Net salary
Live calculator · 2026
Your details
What do you want to calculate?
Gross to net
Amount per
Month
Gross salary per month
€4,000
Working hours per week
40 hrs
I get 8% holiday allowance (vakantiegeld)
Yes
I get a 13th month
No
Pension contribution you pay
0%
I have reached state pension age (AOW)
No
I have the 30% ruling
No
Net per month
€3,179
That is €40,052 net per year, including holiday allowance.
Your holiday allowance is €1,902 net. Most employers pay it in May or June.
Where your gross pay goes€51,840
Net€40,05277%
Payroll tax€11,78823%
Tax before tax credits€18,766
You pay€11,78863%
Tax credits€6,97837%
Effective tax rate
22.7%
Payroll tax divided by your gross pay
Marginal tax rate
50.6%
Tax on your next euro
Of €100 extra you keep
€49
After tax and pension
Net against gross, per month
Net
Gross
Tax and pension
€2.5k€5k€7.5k€10kYou: €3,179
€0€2.5k€5k€7.5k€10k
Gross salary per month
The calculation
Calculation: Net salary
Amounts per year
Gross salary12 × €4,000
€48,000
Holiday allowance (8%)vakantiegeld
+
€3,840
Taxable salaryfiscaal loon
=
€51,840
Tax and contributions box 1Using the 2026 tax brackets
€18,766
General tax creditalgemene heffingskorting
−
€1,700
Labour tax creditarbeidskorting
−
€5,278
Payroll taxloonheffing
=
€11,788
Net per yearTaxable salary minus payroll tax
=
€40,052
Per period
Gross, payroll tax and net per period
Period
Gross
Payroll tax
Net
Year
€51,840
€11,788
€40,052
Month
€4,320
€982
€3,338
4 weeks
€3,988
€907
€3,081
Week
€997
€227
€770
Day
€199.38
€45.34
€154.05
Hour
€24.92
€5.67
€19.26
Averages, including holiday allowance. A day is 1/260 of a year. An hour uses 40 hours a week.
Your employer uses the monthly payroll tax tables. Over a full year, the result comes close to these amounts.
Put your result next to other choices. Everything updates as you type.
Employee, freelancer or DGA?
Employee€40,052Net per year, with your options above
Freelancer (zzp)€41,263Net per year with €51,840 profit, after income tax and Zvw contributionHighest net
DGA with your own bvNot calculatedThis needs the corporate income tax (vennootschapsbelasting) and the customary salary (gebruikelijk loon). These figures are not in this calculator yet.
The freelancer meets the hours criterion and is not a starter. A freelancer has no holiday allowance, employer pension or sick pay. Check it in the freelancer tax calculator.
What if you earn more?
€
+€124 net per month
That is €1,605 more net per year. You keep 50% of the extra gross (with holiday allowance on it).
Scenario A against B
Save your current inputs as scenario A. Then change anything: you see A and B side by side.
Expat guide to 2026 tax for zzp freelancers in the Netherlands: self-employed deduction, SME exemption, Zvw, brackets and tax credits, with an example.
In 2026 the Dutch self-employed deduction is €1,200. Read about the hours criterion, the €2,123 start-up deduction and what the deduction saves you in tax.
How we calculate
All rates, credits and limits come from belastingdienst.nl, rijksoverheid.nl and officielebekendmakingen.nl. We round like the Belastingdienst does. Our box 3 calculation matches all 5 official worked examples to the euro.
The calculators work the same as the Dutch version of this site, with the same figures.