Payroll tax 2026

€5,000 gross to net in the Netherlands

On €5,000 gross a month you take home about €3,586 net a month in 2026, before holiday pay and with the payroll tax credits. Change the options below to fit your situation.

Gross salary

€per month

Tax year

2025 2026

Hours per week

hrs

Holiday pay is already included Unticked, we add 8% holiday pay (vakantiegeld) on top of your gross salary. Apply payroll tax credit Usually on for your main job. For a second job it is often off. State pension age reached Lower rate in the first bracket and the elderly tax credit. For people born in or after 1946. 30% ruling (expat scheme) Up to 30% of your salary tax-free, if your salary is above the threshold.

Net per month

€3,586

Plus €3,442 net holiday pay per year

Net 71.7%Tax 28.3%

Per period, excluding holiday pay

	Gross	Net
Year	€60,000	€43,029
Month	€5,000	€3,586
Week	€1,154	€827
Day	€230.77	€165.50
Hour	€28.85	€20.69

Yearly calculation

Gross per yearincluding holiday pay	€64,800
Payroll tax before credits	€23,635
Income tax	€12,884
National insuranceAOW, Anw and Wlz, first bracket only	€10,751
General tax credit	− €872
Labour tax credit	− €4,435
Payroll tax	€18,329
Net per year	€46,471

28.3%Average tax rate

50.5%Tax on every extra euro

What your salary means

Every extra €100 gross

€50

If you earn €100 more a year, you keep €50 of it. The other €50 goes to payroll tax.

2026 compared with 2025

+ €29

From the same gross salary you take home €29 a month more in 2026 than in 2025, with the same choices above.

Working days for tax

74 days

Of the 260 working days in a year, you work about 74 to pay your payroll tax: 14.7 weeks.

Your salary compared

Per year, including holiday pay.

NetTax

You€64,800 gross · €46,471 net

Modal income€48,000 gross · €38,150 net

The most common income (modaal), for a full-time job, including holiday pay (CPB forecast 2026).

Minimum wage€33,359 gross · €29,763 net

€14.71 an hour, from 1 July €14.99, at 40 hours a week and with 8% holiday pay. For employees aged 21 and over.

Compared with the hourly wages of all employees aged 15 to 75 in 2025 (CBS, provisional figures), without holiday pay and overtime. We work out your hourly wage the way CBS does: over 48 working weeks, so without the 4 weeks of statutory leave. Modal income and the minimum wage are worked out below the state pension age, with tax credits and without the 30% ruling.

The same salary in Belgium and Poland

€5,000 gross a month without holiday pay, under each country's rules, for a full-time employee without a partner or children.

Country	Net per month	Deductions	Difference
Netherlands	€3,586	28%	–
Belgium	€3,060	39%	− €526
Poland	€3,086	38%	− €500

In Belgium a white-collar employee (bediende), in Poland an employment contract with PIT-2, as the average net month of the year. Złoty converted at 4.4056 zł per euro (NBP, 27 October 2026). A gross salary is not the same everywhere: the Netherlands adds holiday pay, Belgium double holiday pay and often an end-of-year bonus, and employers pay different contributions in each country.

How we calculate

We convert your gross salary to a yearly amount and apply the three tax brackets. The first bracket includes national insurance contributions (AOW, Anw and Wlz). Then we subtract the tax credits. Credits can reduce the tax to zero, not below.

With the 30% ruling, up to 30% of your salary is a tax-free allowance. Salary counts up to the WNT cap, and the taxed part must stay above the salary threshold. If it would fall below, the allowance is reduced.

Weekly, daily and hourly amounts use 52 weeks, 5 working days per week and your hours per week.

This is an estimate. Your actual payslip can differ because of pension contributions, a company car, benefits, the special rate on holiday pay or your employer's monthly tables. This is not personal tax advice.

Box 1 tax brackets, 2026

Taxable income	Rate
up to €38,883	35.75%
€38,883 to €78,426	37.56%
from €78,426	49.50%

Tax credits 2026

Credit	Maximum
General tax credit, phased out at 6.398% above €29,736	€3,115
Labour tax credit, phased out at 6.51% above €45,592	€5,685
30% ruling: salary threshold €48,013, salary cap €262,000	30%

Sources

Net pay for other gross monthly salaries

Guides

The 30% ruling explainedWhat the Dutch expat scheme is, who can use it, the salary threshold for 2026 and how much more net pay it gives, with the official amounts.

Rates for 2026 and 2025. Last checked October 2026.