Methodology and sources 2026
How the calculators work, which figures we use and where each figure comes from.
Updated:
We retrieved all figures on from belastingdienst.nl, rijksoverheid.nl, wetten.overheid.nl and officielebekendmakingen.nl. A figure labelled Provisional is one the government itself calls provisional (voorlopig).
How we calculate
- We calculate per year. Employers calculate per month with the payroll tax tables. Over a full year, the results come close.
- For us, payroll tax (loonheffing) is the income tax on your taxable salary, minus the general tax credit and the labour tax credit.
- Tax credits only reduce the tax you pay. You get no money back if the credits are higher than your tax.
- Deductions, the self-employed deduction and the SME profit exemption save you at most 37.56% (rate adjustment, tariefsaanpassing).
- The labour tax credit uses your income from work: salary plus profit before the entrepreneur's deductions and the SME profit exemption.
- Net holiday allowance is the difference in annual tax with and without holiday allowance. We do the same for a 13th month.
- Box 3 follows the 6 steps of the Belastingdienst for 2026.
- All calculations run in your own browser. We store nothing.
Rounding
We round as in the official worked examples:
- Tax per bracket: rounded down to whole euros.
- Tax credits: rounded down to whole euros.
- Box 3: the return on assets rounded down, the return on debts rounded up, the percentage share cut off at 2 decimals, the income rounded down.
- Results such as net per month: rounded to whole euros.
Testing
The rules are tested with 19 automated tests. They include the official worked examples of the Belastingdienst: box 3 (€417, €72, €4,667, €1,842 and €4,973) and box 2 (€70,000 gives €17,224). All examples match to the euro.
We also compared the net annual salary of employees with thetax.nl (17 October 2026, without holiday allowance):
| Gross annual salary | thetax.nl | Belastingcalculator | Difference |
|---|---|---|---|
| €30,000 | €27,754.21 | €27,754 | 0 |
| €45,000 | €36,614.07 | €36,614 | 0 |
| €60,000 | €44,093.96 | €44,094 | 0 |
| €90,000 | €58,312.13 | €58,313 | +1 |
| €150,000 | €85,818.00 | €85,819 | +1 |
| €40,000, state pension age | €38,718.53 | €38,720 | +1.5 |
| €75,600 with 30% ruling | €63,267.10 | €63,266 | −1 |
The differences are €2 at most. Thetax.nl calculates in cents. We round credits and brackets to whole euros, like the Belastingdienst.
All 2026 figures
Box 1: rates
| Taxable income | Below state pension age |
|---|---|
| up to €38,883 | 35.75% |
| €38,883 to €78,426 | 37.56% |
| from €78,426 | 49.50% |
| Taxable income | State pension age, born 1946 or later |
|---|---|
| up to €38,883 | 17.85% |
| €38,883 to €78,426 | 37.56% |
| from €78,426 | 49.50% |
| Taxable income | State pension age, born before 1946 |
|---|---|
| up to €41,123 | 17.85% |
| €41,123 to €78,426 | 37.56% |
| from €78,426 | 49.50% |
Source: Belastingdienst: provisional assessment, rates and tax credits, Belastingdienst: tax calculation 2026 (fiscal information).
General tax credit (algemene heffingskorting)
| Item | Value 2026 |
|---|---|
| Maximum (below state pension age) | €3,115 |
| Phase-out from | €29,736 |
| Phase-out per euro | 6.398% |
| €0 from | €78,426 |
| Maximum (state pension age) | €1,556 |
| Phase-out per euro (state pension age) | 3.195% |
Source: Belastingdienst: tax credits 2026 (fiscal information), Rijksoverheid: what is a tax credit?.
Labour tax credit (arbeidskorting), below state pension age
| Income from work | Labour tax credit |
|---|---|
| €0 to €11,965 | 8.324% × income |
| €11,965 to €25,845 | €996 + 31.009% × (income − €11,965) |
| €25,845 to €45,592 | €5,300 + 1.95% × (income − €25,845) |
| €45,592 to €132,920 | €5,685 − 6.51% × (income − €45,592) |
| from €132,920 | €0 |
Source: Belastingdienst: labour tax credit table 2026, Belastingdienst: tax credits 2026 (fiscal information).
Labour tax credit, state pension age
| Income from work | Labour tax credit |
|---|---|
| €0 to €11,965 | 4.156% × income |
| €11,965 to €25,845 | €498 + 15.483% × (income − €11,965) |
| €25,845 to €45,592 | €2,647 + 0.974% × (income − €25,845) |
| €45,592 to €132,920 | €2,840 − 3.25% × (income − €45,592) |
| from €132,920 | €0 |
Other tax credits
| Item | Value 2026 |
|---|---|
| Working parent tax credit (inkomensafhankelijke combinatiekorting) | 11.45% × (income from work − €6,239), at most €3,032 |
| Working parent tax credit (state pension age) | at most €1,514 |
| Senior tax credit (ouderenkorting) | €2,067, lower from €46,002 (15% per euro), €0 from €59,782 |
| Single senior tax credit (alleenstaande ouderenkorting) | €540 |
| Young disabled persons tax credit (not in the calculators) | €923 |
Source: Belastingdienst: tax credits 2026 (fiscal information), Belastingdienst: provisional assessment, rates and tax credits.
Self-employed (ondernemers)
| Item | Value 2026 |
|---|---|
| Hours criterion (urencriterium) | 1,225 hours |
| Self-employed deduction (zelfstandigenaftrek) | €1,200 |
| Self-employed deduction (state pension age) | €600 |
| Start-up deduction (startersaftrek) | €2,123 |
| Start-up deduction (state pension age) | €1,062 |
| SME profit exemption (mkb-winstvrijstelling) | 12.7% |
| Maximum rate for deductions | 37.56% |
| Small business scheme (KOR) turnover limit (VAT) | €20,000 |
Source: Belastingdienst: self-employed deduction 2026, Belastingdienst: SME profit exemption 2026, Belastingdienst: hours criterion conditions, Rijksoverheid: key tax figures 2026 (pdf), Belastingdienst: small business scheme (KOR) conditions.
Health Insurance Act (Zvw)
| Item | Value 2026 |
|---|---|
| Contribution for freelancers and other own income | 4.85% |
| Employer levy | 6.1% |
| Maximum contribution income | €79,409 |
Source: Belastingdienst: Zvw percentages, Belastingdienst: income-related Zvw contribution 2026, Government Gazette (Staatscourant) 2025, 38055 (Zvw percentages).
Box 2
| Income from a substantial interest | Rate |
|---|---|
| up to €68,843 | 24.5% |
| from €68,843 | 31% |
Source: Belastingdienst: box 2 rates.
Box 3
| Item | Value 2026 |
|---|---|
| Tax-free allowance (heffingsvrij vermogen) | €59,357 |
| Tax-free allowance (fiscal partners) | €118,714 |
| Return on bank balances Provisional | 1.28% |
| Return on other assets | 6.00% |
| Return on debts Provisional | 2.7% |
| Debt threshold per person | €3,800 |
| Green investments exemption per person | €26,715 |
| Rate | 36% |
Source: Belastingdienst: box 3 income calculation 2026, Belastingdienst: provisional assessment, rates and tax credits, Belastingdienst: what is my actual return?.
30% ruling (30%-regeling)
| Item | Value 2026 |
|---|---|
| Maximum allowance | 30% |
| Salary threshold | €48,013 |
| Salary threshold under 30 with a master's degree | €36,497 |
| WNT salary cap | €262,000 |
| Maximum allowance in euros | €78,600 |
Source: Belastingdienst: applying for the 30% ruling.
Healthcare allowance (zorgtoeslag)
| Item | Value 2026 |
|---|---|
| Standard premium | €2,119 |
| Maximum per month (single) | €129 |
| Maximum per month (with allowance partner) | €246 |
| No allowance from (single) | €40,500 |
| No allowance from (with allowance partner) | €51,000 |
Full healthcare allowance table 2026 (rounded)
| Assessment income below | Single, per month | With allowance partner, per month |
|---|---|---|
| €29,500 | €129 | €246 |
| €30,000 | €126 | €243 |
| €30,500 | €120 | €238 |
| €31,000 | €114 | €232 |
| €31,500 | €109 | €226 |
| €32,000 | €103 | €221 |
| €32,500 | €97 | €215 |
| €33,000 | €91 | €209 |
| €33,500 | €86 | €203 |
| €34,000 | €80 | €198 |
| €34,500 | €74 | €192 |
| €35,000 | €69 | €186 |
| €35,500 | €63 | €180 |
| €36,000 | €57 | €175 |
| €36,500 | €51 | €169 |
| €37,000 | €46 | €163 |
| €37,500 | €40 | €158 |
| €38,000 | €34 | €152 |
| €38,500 | €28 | €146 |
| €39,000 | €23 | €140 |
| €39,500 | €17 | €135 |
| €40,000 | €11 | €129 |
| €40,500 | €6 | €123 |
| €41,000 | €0 | €118 |
| €41,500 | €0 | €112 |
| €42,000 | €0 | €106 |
| €42,500 | €0 | €100 |
| €43,000 | €0 | €95 |
| €43,500 | €0 | €89 |
| €44,000 | €0 | €83 |
| €44,500 | €0 | €78 |
| €45,000 | €0 | €72 |
| €45,500 | €0 | €66 |
| €46,000 | €0 | €60 |
| €46,500 | €0 | €55 |
| €47,000 | €0 | €49 |
| €47,500 | €0 | €43 |
| €48,000 | €0 | €37 |
| €48,500 | €0 | €32 |
| €49,000 | €0 | €26 |
| €49,500 | €0 | €20 |
| €50,000 | €0 | €15 |
| €50,500 | €0 | €9 |
| €51,000 | €0 | €3 |
| €51,500 | €0 | €0 |
Source: Belastingdienst: how much healthcare allowance do I get?, Government Gazette (Staatscourant) 2025, 40022 (healthcare allowance).
Rent benefit (huurtoeslag) Provisional
| Item | Value 2026 |
|---|---|
| Rent limit | €932.93 |
| Quality discount limit | €498.20 |
| Capping limit, low | €713.02 |
| Capping limit, high | €764.14 |
Not calculated: we have not checked the formula for the standard rent.
Source: Rijksoverheid: rent benefit parameters 2026 (news item).
Childcare benefit (kinderopvangtoeslag)
| Item | Value 2026 |
|---|---|
| Maximum hourly rate, day care | €11.23 |
| Maximum hourly rate, out-of-school care | €9.98 |
| Maximum hourly rate, childminder | €8.49 |
| Maximum hours per month | 230 |
Source: Rijksoverheid: childcare benefit amounts 2026.
Child budget (kindgebonden budget) Not verified
| Item | Value 2026 |
|---|---|
| Per child | €2,580 |
| Extra, age 12 to 15 | €724 |
| Extra, age 16 and 17 | €964 |
| Extra, single parent | €3,416 |
| Phase-out | 7.6% |
| Phase-out from (single) | €29,736 |
| Phase-out from (partners) | €39,141 |
We have not yet checked these amounts against the text of the law. We do not use them in a calculator.
Source: Wetten.nl: Child Budget Act (Wet op het kindgebonden budget, 2026).
What we do not calculate
- The monthly payroll tax tables and the special rate for bonuses and allowances.
- The monthly rate if you reach state pension age during 2026.
- The young disabled persons tax credit, the addition for a company car (bijtelling) and your own home in detail.
- VAT (btw), the small business scheme (KOR) and corporate income tax.
- Rent benefit, childcare benefit and the child budget. For those, use the proefberekening (trial calculation) of Dienst Toeslagen.
- The asset limit for healthcare allowance.
All sources
Retrieved on . All sources are in Dutch.
- Belastingdienst: provisional assessment, rates and tax credits
https://www.belastingdienst.nl/wps/wcm/connect/nl/voorlopige-aanslag/content/voorlopige-aanslag-tarieven-en-heffingskortingen - Belastingdienst: tax calculation 2026 (fiscal information)
https://www.belastingdienst.nl/wps/wcm/connect/fisin/fisin2026/belastingberekening - Belastingdienst: tax credits 2026 (fiscal information)
https://www.belastingdienst.nl/wps/wcm/connect/fisin/fisin2026/heffingskortingen - Belastingdienst: labour tax credit table 2026
https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/prive/inkomstenbelasting/heffingskortingen_boxen_tarieven/heffingskortingen/arbeidskorting/tabel-arbeidskorting-2026 - Rijksoverheid: what is a tax credit?
https://www.rijksoverheid.nl/vraag-en-antwoord/inkomstenbelasting/wat-is-een-heffingskorting-en-welke-heffingskortingen-zijn-er - Belastingdienst: self-employed deduction 2026
https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/inkomstenbelasting/veranderingen-inkomstenbelasting-2026/ondernemersaftrek-2026/zelfstandigenaftrek-2026 - Belastingdienst: SME profit exemption 2026
https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/inkomstenbelasting/veranderingen-inkomstenbelasting-2026/mkb-winstvrijstelling-2026 - Belastingdienst: hours criterion conditions
https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/inkomstenbelasting/inkomstenbelasting_voor_ondernemers/voorwaarden_urencriterium - Rijksoverheid: key tax figures 2026 (pdf)
https://www.rijksoverheid.nl/site/binaries/site-content/collections/documents/2025/09/16/fiscale-sleuteltabel-2026/Fiscale-sleuteltabel-2026.pdf - Belastingdienst: small business scheme (KOR) conditions
https://www.belastingdienst.nl/wps/wcm/connect/nl/btw/content/kor-voorwaarden - Belastingdienst: Zvw percentages
https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/prive/werk_en_inkomen/zorgverzekeringswet/veranderingen-bijdrage-zvw/percentages-zvw - Belastingdienst: income-related Zvw contribution 2026
https://www.belastingdienst.nl/wps/wcm/connect/fisin/fisin2026/inkomensafhankelijke_bijdrage_zorgverzekeringswet - Government Gazette (Staatscourant) 2025, 38055 (Zvw percentages)
https://zoek.officielebekendmakingen.nl/stcrt-2025-38055.html - Belastingdienst: box 2 rates
https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/prive/inkomstenbelasting/heffingskortingen_boxen_tarieven/boxen_en_tarieven/box_2/ - Belastingdienst: box 3 income calculation 2026
https://www.belastingdienst.nl/wps/wcm/connect/nl/box-3/content/berekening-box-3-inkomen-2026 - Belastingdienst: what is my actual return?
https://www.belastingdienst.nl/wps/wcm/connect/nl/box-3/content/wat-is-mijn-werkelijk-rendement - Belastingdienst: applying for the 30% ruling
https://www.belastingdienst.nl/wps/wcm/connect/nl/buitenland/content/ik-kom-in-nederland-werken-30-procent-regeling-aanvragen - Belastingdienst: how much healthcare allowance do I get?
https://www.belastingdienst.nl/wps/wcm/connect/nl/zorgtoeslag/content/hoeveel-zorgtoeslag - Government Gazette (Staatscourant) 2025, 40022 (healthcare allowance)
https://zoek.officielebekendmakingen.nl/stcrt-2025-40022.html - Rijksoverheid: rent benefit parameters 2026 (news item)
https://www.rijksoverheid.nl/actueel/nieuws/2025/11/25/indexering-inkomensgrenzen-woningcorporaties-maximale-huurprijsgrenzen-en-huurtoeslagparameters-2026 - Rijksoverheid: childcare benefit amounts 2026
https://www.rijksoverheid.nl/themas/belastingen-uitkeringen-en-toeslagen/kinderopvangtoeslag/bedragen-kinderopvangtoeslag-2026 - Wetten.nl: Child Budget Act (Wet op het kindgebonden budget, 2026)
https://wetten.overheid.nl/BWBR0022751/2026-01-01 - Belastingdienst: payroll tax figures annex 2026 (pdf)
https://odb.belastingdienst.nl/wp-content/uploads/2025/12/Cijferbijlage-2026-bij-Nieuwsbrief-LH-LH-209-1B61FD%5FTG.pdf