Explainer & guide

Gross to Net Explained

How does gross-to-net work in the Netherlands? Including brackets, tax credits, and practical examples.

Explore the Dutch Net Salary Index 2026 and download the dataset

Direct answer

How gross-to-net works in the Netherlands

Gross-to-net calculation starts with your taxable employment income in Box 1. For 2026, the brackets, contributions, and tax credits are applied before payroll withholding and deductions determine your net salary.

Updated for tax year 2026Calculate gross to net

First bracket

35.75% up to €38,883

The starting point for many gross-to-net calculations.

Second bracket

37.56% up to €78,426

Applies once income exceeds the first threshold.

Top bracket

49.5% above €78,426

Important for higher salaries and marginal tax pressure.

Tax credits

€3,115 general / €5,685 labour

Reduce tax due and phase out at higher incomes.

Example path

Start with annual gross salary, include recurring salary components, apply Box 1, subtract tax credits, then compare the outcome with your payslip or calculator result.

When should I use the guide versus the calculator?

Use the guide to understand the rules and the calculator to run your own salary through current values.

Source and freshness

Figures come from Belastbaar tax-data. The guide references Dutch Tax Administration income-tax and work/income guidance for context.

Examples (gross to net)

This list links to all enriched example calculations included in the sitemap, improving discovery and crawlability.

How gross-to-net works in the Netherlands

Key figures

Example path

When should I use the guide versus the calculator?

Source and freshness

Examples (gross to net)

How gross-to-net works in the Netherlands

Key figures

Example path

When should I use the guide versus the calculator?

Source and freshness

Examples (gross to net)