Netherlands Take-Home Pay Calculator

Loondienst means you are a Dutch employee, paid through payroll — usually via a contractor-of-record (CoR), Dutch entity or umbrella. The cascade is: turnover, less ~5% CoR fee, less a ~17% employer charges wedge, gives gross salary; then Box 1 income tax less the algemene heffingskorting and arbeidskorting. ZZP is self-employment: you invoice directly, deduct the zelfstandigenaftrek (€2,470) and the MKB-winstvrijstelling (12.7%), and Box 1 tax less heffingskortingen gives your net. There are no separate employee insurance premiums either way — volksverzekeringen is bundled into the Box 1 bracket rates.

The Dutch side is set to the 2025 Dutch tax year: the Box 1 brackets below state pension age (35.82% to €38,441, 37.48% to €76,817, 49.50% above), the heffingskortingen (algemene heffingskorting €3,068, arbeidskorting €5,599), the zelfstandigenaftrek of €2,470, the MKB-winstvrijstelling of 12.7% and the €246,000 WNT cap on the 30%-ruling. Those figures were carried forward from the previous version of this page and have not been re-verified against the 2026 Dutch values, so treat every Dutch number as an estimate at 2025 rates. The UK leg of the treaty top-up is 2026/27. The GBP/EUR rate is an input, defaulting to £0.855 per €1 as at late 2025 with no source recorded — set it to today's rate before you rely on the sterling column.

The 30%-ruling (30%-regeling) lets qualifying incoming employees receive up to 30% of gross salary tax-free as an extraterritorial costs allowance — only 70% is taxable for Box 1. You must be Dutch tax resident, recruited from abroad, and meet the salary norm (€46,660 in 2025, which this tool does not test). The benefit is capped: the allowance is calculated on a salary base of no more than the WNT norm, €246,000 in 2025. For UK contractors on Loondienst above roughly €60k the saving against standard Box 1 can be substantial. From 1 January 2027 the allowance rate falls to 27%. Because the ruling requires Dutch tax residence, it is incompatible with staying UK tax resident — pick one in Advanced options.

This calculator treats turnover as profit, with no business costs. You deduct the zelfstandigenaftrek (€2,470 at 2025 rates, subject to the urencriterium of 1,225 hours), then the MKB-winstvrijstelling (12.7% of the profit that remains). Box 1 progressive tax applies to the result, less the algemene heffingskorting and arbeidskorting. Neither deduction is money leaving your account, so the net figure is turnover less tax. Real ZZP'ers may also claim startersaftrek, WBSO and actual expenses, and owe the Zvw income-related contribution — none of which is modelled here.

The 2025 brackets for individuals below state pension age: 35.82% to €38,441; 37.48% to €76,817; 49.50% above. These rates already include national insurance (premies volksverzekeringen) in the first bracket, which is why there is no separate social-security line for the employee. Heffingskortingen then reduce the tax due euro for euro: algemene heffingskorting (max €3,068, tapering from €28,406 to nil at about €76,820) and arbeidskorting (max €5,599, modelled with a simplified build-up and taper). See Figures used above for the vintage and source of each.

Most Dutch "gross-to-net" salary calculators start from a gross salary already on a payslip and apply only Box 1 income tax less heffingskortingen. That misses the ~17% employer charges wedge and the ~5% contractor-of-record fee sitting between the client's invoice and the payslip when you are contracted via CoR or umbrella. For a UK contractor evaluating a Dutch gig, the relevant number is the TJM the client pays, not the payslip gross the umbrella shows you. This cascade models it end-to-end.

It depends on UK residence. If the SRT keeps you UK tax resident, HMRC also taxes this income, but Article 22 of the 2008 UK–Netherlands treaty gives a credit for Dutch income tax paid. Switch UK tax residence to "UK tax resident" in Advanced options and the calculator surfaces the HMRC top-up at 2026/27 UK rates. If you are non-resident, the Netherlands generally taxes its source income alone. Run the UK tax residency calculator first. Note that the 30%-ruling requires Dutch residence, so the two cannot be combined.

HMRC taxes the income you actually receive, not the client's invoice, so the UK basis is regime-specific: for Loondienst it is the gross salary on the Dutch payslip (turnover net of the CoR fee and the employer charges wedge); for ZZP it is taxable profit (turnover less the zelfstandigenaftrek and the MKB-winstvrijstelling). UK income tax is then computed at 2026/27 rates — £12,570 personal allowance, tapered by £1 for every £2 of income over £100,000, then 20% on the first £37,700 of taxable income, 40% to £125,140 and 45% above — and the Dutch Box 1 income tax actually paid is credited as a Foreign Tax Credit, capped at the UK liability. Anything left is the HMRC top-up. UK National Insurance is contribution-based and not relievable as a foreign tax credit, so it is excluded: with an A1 / Certificate of Coverage you would generally pay UK NI in place of Dutch social premiums.

No — planning estimates only. The urencriterium for the zelfstandigenaftrek, the Zvw bijdrage, startersaftrek, real ZZP expense deductions, 30%-ruling eligibility (salary norm and prior-residence test), WNT cap transitional rules for December 2022 holders, Box 2 and Box 3 wealth tax, BTW registration and UK A1 / Certificate of Coverage treatment are not fully modelled, and the Dutch figures are 2025. Always confirm with a Dutch belastingadviseur and, for the UK side, a chartered tax adviser.