An annual salary of €100,000 places you in the top 5% of Dutch earners with significant income in the highest tax bracket (49.50%). Tax planning becomes essential at this level, and the 30% ruling can provide savings of €10,000+ for eligible expats. This salary is typical for executives, senior partners, and highly specialized professionals.
Income ranking and median based on CBS income distribution 2023
With a gross salary of €100,000/year in 2025, you receive €62,264 net. This results in an effective tax rate of 37.7%.
With a gross income of €100,000/year, the effective tax rate is 37.7%. The marginal rate (tax on additional income) is 49.5%.
An income of €100,000/year falls into tax brackets 1 and 2 and 3. In 2025, the Netherlands has three brackets: 35.82% up to €38,441, 37.48% up to €76,817, and 49.50% above.
With the 30% ruling, you would receive €78,680 net, which is €16,416 more than without the ruling. The 30% ruling is available for expats who meet the eligibility criteria.