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.
How does it work?
The calculator turns your annual salary into taxable salary: gross salary plus holiday allowance, minus your pension contribution. The box 1 tax brackets apply to that amount. Then the general tax credit and the labour tax credit come off. What is left is your payroll tax (loonheffing).
Net per month excludes holiday allowance and a 13th month. We calculate those separately, from the difference in tax with and without them.
About €2,612 net per month in 2026. On top of that you get about €1,722 net holiday allowance. This is below state pension age, with 8% holiday allowance and no pension contribution.
How much is €4,000 gross per month net?
About €3,179 net per month, plus about €1,902 net holiday allowance per year. With a pension contribution you keep less.
What are the Dutch tax brackets in 2026?
Below state pension age you pay 35.75% up to €38,883, 37.56% up to €78,426 and 49.50% above that. The first bracket includes national insurance contributions.
What is payroll tax (loonheffing)?
Payroll tax is the wage tax plus the national insurance contributions your employer withholds. Your employer subtracts the general tax credit and the labour tax credit. Together these are called the loonheffingskorting.
Why is my payslip different?
Your employer uses monthly tables and special rates for payments such as holiday allowance. A company car, travel allowances or a different pension scheme also cause differences. Over a full year, your pay usually comes close to this calculation.