NL Tax Calculator

Gross-to-net salary in the Netherlands for 2026: income tax with the general and labour tax credits, optional 8% holiday allowance on top, the 30% ruling (with its salary norm and cap) and a pension contribution. Returns net per month and per year and the effective tax rate. Single employee below state pension age.

{
  "type": "object",
  "properties": {
    "gross_annual": {
      "type": "number",
      "description": "Gross annual salary in euros, without holiday allowance (e.g. 60000)"
    },
    "holiday_allowance_on_top": {
      "type": "boolean",
      "description": "Add the 8% holiday allowance (vakantiegeld) on top of the gross salary. Default false."
    },
    "thirty_percent_ruling": {
      "type": "boolean",
      "description": "The employee has the 30% ruling. Default false."
    },
    "pension_percent": {
      "type": "number",
      "description": "Employee pension contribution as % of salary, 0-30. Default 0."
    }
  },
  "required": [
    "gross_annual"
  ],
  "additionalProperties": false
}

Box 3 tax on savings and investments in the Netherlands for 2026 (the notional-return system): the tax-free allowance, the notional return on savings, investments and debts, and the 36% tax. Optionally for fiscal partners (double allowance).

{
  "type": "object",
  "properties": {
    "savings": {
      "type": "number",
      "description": "Bank and savings balances on 1 January, euros"
    },
    "investments": {
      "type": "number",
      "description": "Investments and other assets (shares, crypto, a second home) on 1 January, euros"
    },
    "debts": {
      "type": "number",
      "description": "Debts in Box 3 on 1 January (not the mortgage on your own home), euros"
    },
    "fiscal_partner": {
      "type": "boolean",
      "description": "Filing together with a fiscal partner (amounts are the couple's total). Default false."
    }
  },
  "additionalProperties": false
}

Checks whether a salary meets the 2026 IND salary requirement for a Dutch highly skilled migrant (kennismigrant) permit or an EU Blue Card. Holiday allowance does not count; a 13th month counts only when paid monthly. Also checks the 30% ruling salary norm.

{
  "type": "object",
  "properties": {
    "salary": {
      "type": "number",
      "description": "Gross salary in euros, as in the offer"
    },
    "per": {
      "type": "string",
      "enum": [
        "year",
        "month"
      ],
      "description": "Whether salary is per year or per month. Default year."
    },
    "includes_holiday_pay": {
      "type": "boolean",
      "description": "The salary amount includes the 8% holiday allowance. Default false."
    },
    "permit": {
      "type": "string",
      "enum": [
        "hsm",
        "bluecard"
      ],
      "description": "hsm = highly skilled migrant, bluecard = EU Blue Card. Default hsm."
    },
    "under_30": {
      "type": "boolean",
      "description": "Applicant is under 30 on the day the application is filed. Default false."
    },
    "recent_graduate": {
      "type": "boolean",
      "description": "Graduated within the last 3 years or on an orientation-year permit (reduced norm). Default false."
    },
    "thirteenth_month": {
      "type": "string",
      "enum": [
        "none",
        "lump",
        "monthly"
      ],
      "description": "A 13th month: none, paid as a lump sum (does not count), or paid in 12 monthly parts (counts). Default none."
    }
  },
  "required": [
    "salary"
  ],
  "additionalProperties": false
}

For an employee whose Dutch contract ends: the statutory transition payment (transitievergoeding), unemployment benefit (WW) amount and duration under UWV rules, and for expats the highly skilled migrant / Blue Card search period end date and the last start date for a new job to keep the 30% ruling.

{
  "type": "object",
  "properties": {
    "gross_monthly": {
      "type": "number",
      "description": "Gross base salary per month in euros, without holiday allowance"
    },
    "holiday_pay": {
      "type": "boolean",
      "description": "Receives 8% holiday allowance. Default true."
    },
    "employment_start": {
      "type": "string",
      "description": "Start date at this employer, YYYY-MM-DD"
    },
    "employment_end": {
      "type": "string",
      "description": "Last day of the contract, YYYY-MM-DD"
    },
    "work_history_start_year": {
      "type": "number",
      "description": "First calendar year with 208+ paid hours in NL or the EU. Default: the employment start year."
    },
    "four_of_five_years": {
      "type": "boolean",
      "description": "Worked in at least 4 of the last 5 calendar years. Default true."
    },
    "thirty_percent_ruling": {
      "type": "boolean",
      "description": "Has the 30% ruling. Default false."
    },
    "permit": {
      "type": "string",
      "enum": [
        "none",
        "hsm",
        "bluecard"
      ],
      "description": "none (EU citizen), hsm (highly skilled migrant) or bluecard. Default none."
    },
    "permit_two_years": {
      "type": "boolean",
      "description": "Has held the permit for 2 years or more when the job ends. Default false."
    }
  },
  "required": [
    "gross_monthly",
    "employment_start",
    "employment_end"
  ],
  "additionalProperties": false
}

Compares income tax on a gross salary in 2026 with the Belastingplan 2027 proposal (presented on Prinsjesdag 2026, a proposal until Parliament votes): brackets and tax credits, and the 30% ruling dropping to 27% unless it started before 2024.

{
  "type": "object",
  "properties": {
    "gross_annual": {
      "type": "number",
      "description": "Gross annual salary in euros, without holiday allowance"
    },
    "thirty_percent_ruling": {
      "type": "boolean",
      "description": "Has the 30% ruling. Default false."
    },
    "ruling_started_before_2024": {
      "type": "boolean",
      "description": "The ruling started before 2024 (keeps 30% in 2027). Default false."
    }
  },
  "required": [
    "gross_annual"
  ],
  "additionalProperties": false
}

Overdrachtsbelasting in 2026 when buying a home in the Netherlands: 2% for a home you live in, 0% for first-time buyers aged 18-34 up to a €555,000 price, 8% for other homes.

{
  "type": "object",
  "properties": {
    "price": {
      "type": "number",
      "description": "Purchase price / value in euros"
    },
    "own_home": {
      "type": "boolean",
      "description": "The buyer will live in it as their main home. Default true."
    },
    "buyer_age": {
      "type": "number",
      "description": "Age of the buyer. Default 40."
    },
    "first_time_starter_exemption": {
      "type": "boolean",
      "description": "The buyer has never used the starters exemption. Default true."
    }
  },
  "required": [
    "price"
  ],
  "additionalProperties": false
}

For a US citizen or green-card holder with a Dutch salary: Dutch tax, the creditable part (AOW/Anw premiums are not creditable under the US-Dutch totalization agreement), and the US tax for 2026 under the Foreign Earned Income Exclusion and under the Foreign Tax Credit, incl. the child tax credit and its refundable part.

{
  "type": "object",
  "properties": {
    "gross_annual_eur": {
      "type": "number",
      "description": "Dutch gross annual salary in euros, without holiday allowance"
    },
    "filing_status": {
      "type": "string",
      "enum": [
        "single",
        "joint"
      ],
      "description": "US filing status. Default single."
    },
    "thirty_percent_ruling": {
      "type": "boolean",
      "description": "Has the Dutch 30% ruling. Default false."
    },
    "children": {
      "type": "number",
      "description": "Qualifying children under 17 with an SSN. Default 0."
    },
    "other_us_income_usd": {
      "type": "number",
      "description": "Other US-taxed income, e.g. US dividends, in dollars. Default 0."
    },
    "usd_per_eur": {
      "type": "number",
      "description": "Exchange rate, dollars per euro. Default 1.13."
    }
  },
  "required": [
    "gross_annual_eur"
  ],
  "additionalProperties": false
}