Net salary calculator 2027
What changes in your Dutch net salary in 2027? The new brackets, tax credits and a calculator that already uses 2027.
Provisional — Belastingplan (Tax Plan) 2027, not yet passed by parliament.
In 2027 the first bracket becomes 36.23% and the bracket limits move to €39,247 and €80,578. The general tax credit is at most €3,154 and the arbeidskorting at most €5,889. The calculator below is set to 2027; switch it to 2026 to compare.
Your situation
2027 is provisional: the 2027 Tax Plan has not been passed yet.
Net per month excluding holiday pay and bonuses: €2,621.45 · holiday pay, year-end bonus and bonuses are taxed at about 40.7%
How it is built up (per year)
- Taxable income (total)€38,880.00
- Income tax (box 1)source ⚠-€14,086.22
- Plus: general tax creditsource ⚠€2,647.91
- Plus: labour tax creditsource ⚠€5,722.88
- Tax after credits-€5,715.43
- Net per year€33,164.57
Employer also pays in ZVW: €2,372
Last updated: 1 June 2026 · 2026 figures
Indicative. 2026 figures, verified against the Belastingdienst. Not tax advice.
Net salary 2026 vs 2027
| Gross per month | Net per month 2026 | Net per month 2027 | Difference per month | Difference per year |
|---|---|---|---|---|
| €2,000 | €1,939 | €1,924 | −€14 | −€173 |
| €2,500 | €2,313 | €2,320 | +€7 | +€134 |
| €3,000 | €2,612 | €2,621 | +€10 | +€100 |
| €3,500 | €2,906 | €2,913 | +€7 | +€65 |
| €4,000 | €3,179 | €3,199 | +€20 | +€217 |
| €5,000 | €3,674 | €3,689 | +€14 | +€145 |
| €6,500 | €4,417 | €4,423 | +€6 | +€177 |
| €8,000 | €5,079 | €5,094 | +€15 | +€177 |
Income tax brackets 2027
| Bracket | Taxable income 2027 | Rate 2027 | At AOW age 2027 | Rate 2026 |
|---|---|---|---|---|
| Bracket 1 | €0 – €39,247 | 36.23% | 18.33% | 35.75% |
| Bracket 2 | €39,247 – €80,578 | 38.16% | 38.16% | 37.56% |
| Bracket 3 | above €80,578 | 49.50% | 49.50% | 49.50% |
Rates include national insurance contributions. In 2026 the brackets ran to €38,883 and €78,426.
Tax credits and arbeidskorting 2027
| 2026 | 2027 (provisional) | |
|---|---|---|
| General tax credit, maximum | €3,115 | €3,154 |
| Phase-out from income | €29,736 | €30,910 |
| Phase-out rate | 6.398% | 6.35% |
| Arbeidskorting, maximum | €5,685 | €5,889 |
| Maximum reached at work income | €45,592 | €47,834 |
| Arbeidskorting zero from | €132,920 | €138,295 |
| General tax credit at AOW age | €1,556 | €1,596 |
| Ouderenkorting (elderly credit), maximum | €2,067 | €1,993 |
| Ouderenkorting phase-out from | €46,002 | €46,577 |
Arbeidskorting 2027 kink points: €12,438, €26,866, €47,834. The phase-out thresholds follow the minimum wage, which is set in November 2026.
At AOW age in 2027
Once you reach AOW (state pension) age you no longer pay AOW contributions: the first bracket is 18.33%. The general tax credit is at most €1,596 and the arbeidskorting is proportionally lower. On top of that comes the ouderenkorting of at most €1,993, phasing out at 15% above €46,577 of income.
| Gross per month | Net per month 2026 | Net per month 2027 | Difference per month | Difference per year |
|---|---|---|---|---|
| €2,000 | €2,000 | €2,000 | +€0 | +€0 |
| €3,000 | €2,979 | €2,975 | −€4 | −€62 |
| €4,000 | €3,595 | €3,606 | +€11 | +€106 |
Expat scheme: 27% from 2027
From 2027 the employer can reimburse at most 27% of salary tax-free, down from 30% in 2026. Anyone who started before 2024 keeps 30%. The announced salary norm is €50,436, or €38,338 for master's graduates under 30, and the base is capped at the WNT norm of €273,000. Tick the 30% ruling under "More options" in the calculator to see the effect.
What is not settled yet
The 2027 ZVW rates, startersaftrek, MKB profit exemption and minimum wage are not published yet. Until they are, Nettohelder uses the 2026 values for those. Once the Belastingplan 2027 is passed and the Belastingdienst publishes the final tables, we update the figures.
Sources (provisional)
- belowAow.brackets — Belastingplan 2027 incl. nota van wijziging van 9-10-2026: 36,23% tot € 39.247, 38,16% tot € 80.578, daarboven 49,50%. Stemming Tweede Kamer 12-11-2026; nog niet aangenomen. (2026-10-19)
- aow.brackets — AOW-leeftijd (geboren na 1-1-1946): schijf 1 18,33%. (2026-10-19)
- belowAow.algemeneHeffingskorting — Max € 3.154, afbouw 6,35% boven € 30.910 (nota van wijziging 9-10-2026; voorstel was 6,638%). Afbouwgrens volgt het minimumloon. (2026-10-19)
- aow.algemeneHeffingskorting — Max € 1.596 (gepubliceerd); afbouwpercentage afgeleid: 6,35% × 18,33/36,23. (2026-10-19)
- belowAow.arbeidskorting — Hoogte knikpunten € 1.142 / € 5.500 / € 5.889, afbouw vanaf € 47.834 met 6,51% (parametertabel nota 9-10-2026). Inkomensgrenzen € 12.438 en € 26.866 van de eerste twee knikpunten staan niet in die tabel en komen uit een secundaire bron. (2026-10-19)
- aow.arbeidskorting — Afgeleid: arbeidskorting onder AOW-leeftijd × 18,33/36,23 (art. 8.10 lid 2 Wet IB 2001). (2026-10-19)
- aow.ouderenkorting — Max € 1.993, afbouw 15% boven verzamelinkomen € 46.577. (2026-10-19)
- zvw.werkgeversheffing — Percentage 2027 nog niet gepubliceerd; waarde 2026. (2026-10-19)
- zvw.aanslagBijdrage — Percentage 2027 nog niet gepubliceerd; waarde 2026. (2026-10-19)
- zvw.maxBijdrageInkomen — Maximum 2027 nog niet gepubliceerd; waarde 2026. (2026-10-19)
- zzp.zelfstandigenaftrek — Afbouw naar € 900 in 2027. (2026-10-19)
- zzp.startersaftrek — Bedrag 2027 nog niet bevestigd; waarde 2026. (2026-10-19)
- zzp.mkbWinstvrijstelling — Percentage 2027 nog niet bevestigd; waarde 2026. (2026-10-19)
- zzp.urencriterium — Ongewijzigd. (2026-10-19)
- dertigProcent.pct — Vanaf 2027 maximaal 27% (overgangsrecht 30% voor wie vóór 2024 startte). (2026-10-19)
- dertigProcent.generalNorm — Aangekondigd € 50.436, nog vóór indexatie. (2026-10-19)
- dertigProcent.jongMasterNorm — Aangekondigd € 38.338, nog vóór indexatie. (2026-10-19)
- dertigProcent.wntCap — WNT-norm 2027 € 273.000. (2026-10-19)