Dutch income tax calculator
Box 1 tax with both credits and, more usefully, the real marginal rate once their withdrawal is counted — which is nothing like the headline rate.
Covers 2026 tax year · rates as at 2026-01-01
Take-home pay
Estimate€ 43.713
50.3% real marginal rate against a 37.48% headline rate
- Income tax
- € 16.287
- Tax credits
- € 5.563,00
- Real marginal rate
- 50,33%
| Gross income | € 60.000 |
|---|---|
| Tax before credits | € -21.850 |
| Algemene heffingskorting | € 1.066,00 |
| Arbeidskorting | € 4.497,00 |
| Income tax | € -16.287 |
| Take-home | € 43.713 |
- Both credits taper as income rises, and the withdrawal is a tax in all but name — your real marginal rate is 50.3% against a headline 37.48%.
- Box 1 only. Savings and investments are taxed separately in box 3 on a deemed return rather than actual income.
At €60,000 the bracket table says 37.48%, but the two credits are withdrawing at the same time — so the next euro really costs close to 49%.
How this is calculated
How this is calculated
Credit withdrawal is a tax with another name
The algemene heffingskorting withdraws at about 6.3% and the arbeidskorting at 6.51% across the same income range. Together they add roughly 12 points to the 37.48% bracket rate, which no published table shows.
real marginal rate = bracket rate + credit taper ratesThe arbeidskorting is piecewise, not linear
It climbs steeply to about €5,599 at €43,071, then withdraws at 6.51% until it reaches zero around €129,078. The turning point matters more to your marginal rate than either bracket edge does.
Box 1 is not the whole system
Savings and investments sit in box 3 and are taxed on a deemed return rather than actual income, and substantial shareholdings sit in box 2. This tool covers box 1 employment and business income only.
Worked example: €60,000 gross income with no deductions
| Income | €60,000 |
|---|---|
| Deductions | €0 |
| Bracket rate | 37.48% |
|---|---|
| Real marginal rate | About 49% |
| Both credits | Withdrawing |
A €1,000 pension contribution at this income saves close to €490 rather than the €375 the bracket rate implies, because it also restores part of both credits.
What this assumes
- Box 1 income only, below state pension age.
- General and labour credits only.
- A full tax year of residence.
- No mortgage interest deduction or partner allocation.
Where this commonly goes wrong
- A pension contribution is worth far more than the bracket rate suggests, because reducing taxable income restores part of both tapering credits at the same time.
- Reaching state pension age lowers the first-bracket rate substantially, so the same income produces a very different bill either side of that birthday.
- The 30% ruling for incoming employees changes the entire calculation and has been progressively narrowed, so older guidance about it is frequently wrong.
Questions
What is my real marginal tax rate in the Netherlands?
Usually much higher than the bracket rate. At €60,000 the table says 37.48%, but both credits are withdrawing at the same time, so the next euro actually costs close to 49%.
What is the algemene heffingskorting?
A general tax credit of up to €3,068 available to every taxpayer. It withdraws as income rises from about €28,406 and reaches zero around €76,817, and that withdrawal is effectively an extra marginal tax.
What is the arbeidskorting?
A labour credit for people with employment income. It rises steeply to about €5,599 at €43,071 and then withdraws at 6.51% until it disappears around €129,078.
What is a Dutch pension contribution actually worth?
More than the bracket rate suggests. At €60,000 a €1,000 contribution saves close to €490 rather than €375, because lowering taxable income also restores part of both tapering credits.
What are boxes 1, 2 and 3?
Box 1 is employment and business income, box 2 is substantial shareholdings and box 3 is savings and investments. Box 3 taxes a deemed return rather than what you actually earned, which is contested.
Why do the published rates seem so low?
Because they exclude credit withdrawal. The 37.48% second bracket looks moderate, but with both credits tapering across the same range the real cost of extra income sits near 49% for many earners.
Related tools
Sources
Algemene schatting op basis van gepubliceerde tarieven voor 2026 tax year. Geen belastingadvies. Controleer uw situatie bij de Belastingdienst of een belastingadviseur.
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