Does the calculator include the 8% holiday allowance?

Yes, the 8% holiday allowance is added to gross pay before Box 1 tax and credits are calculated, reflecting the typical Dutch annual gross-pay structure.

Is the 30% ruling modelled for 2026?

Yes, the 30% ruling remains at 30% for 2026 and is modelled with the tax-free portion capped at EUR 262,000 and a minimum taxable wage floor of EUR 48,013.

Which combined Box 1 rate applies to income below EUR 38,883?

Below EUR 38,883 the combined rate is 35.75%, which covers national insurance premiums for AOW, Anw and Wlz as well as the 8.10% wage tax component.

Netherlands Methodology 2026

Netherlands methodology (2026)

Model

Annual view for an employee below AOW age: Box 1 wage tax and national insurance on gross including the 8% holiday allowance, minus the general and labour tax credits, assuming no pension deduction and full-year employment.

Rates and credits 2026

Combined Box 1 rates: 35.75% to €38,883 (of which AOW 17.90%, Anw 0.10%, Wlz 9.65%, wage tax 8.10%; premium ceiling €38,883), 37.56% to €78,426, 49.50% above. We encode the enacted 35.75%, not the 35.70% from the September proposal that many sites still show. General tax credit: €3,115 max, phased at 6.398% above €29,736, nil from €78,426. Labour credit: 8.324% to €11,965, then 31.009% to €25,845, then 1.95% to the €5,685 maximum at €45,592, phased out at 6.51%, nil at €132,920 (the corrected Uitgave 3 figure).

30% ruling

Still 30% in 2026 (27% from 2027): tax-free portion of wage up to the €262,000 cap, constrained so taxable wage never falls below the €48,013 norm (€36,497 under 30 with a master's).

Not modelled

Pension contributions (scheme-specific), the nominal ZVW premium paid directly to insurers (about €160 per month, not payroll), employer-only levies (Awf, Aof, employer ZVW 6.10%), AOW-age rates, and Box 2/3 income.

Sources and verification

Belastingdienst "Tarieven, bedragen en percentages loonheffingen vanaf 1 januari 2026" (Nieuwsbrief Loonheffingen 2026, Uitgave 3). Our test fixtures at €40,000, €60,000 and €90,000, plus the ruling at €90,000, are hand-computed from the Belastingdienst formulas; the engine matches them within 50 cents, and the automated test suite runs them before every deploy.