What is the income tax rate in Netherlands for expats?

Netherlands uses a progressive tax system with rates from 9% to 50%. On a €60,000 salary (single filer), the effective rate is 37% with a net take-home of €37,818. Tax year: 2026.

How much tax will I pay on €100,000 in Netherlands?

A single filer earning €100,000 in Netherlands pays approximately €29,409 in income tax plus €10,629 in social contributions, for a total effective rate of 40%. Net take-home: €59,962.

Are there special tax regimes for expats in Netherlands?

30% ruling for skilled migrants (30% of salary tax-free, max 5 years).

What child tax benefits are available in Netherlands?

Netherlands offers a child allowance of €1,653 per child per year, which reduces your taxable income.

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Netherlands — Income Tax 2026

Progressive brackets, social contributions, deductions, and expat-specific regimes. Source: Belastingdienst

Effective Rate

37.0%

Net Take-Home

€37,818

Marginal Rate

37%

Rank (of 19)

#13

Adjust your scenario

Annual Gross Income

€60,000

Filing Status

Children

Income Split

Bracket-by-Bracket

Range	Rate	Tax
€0 – €38,441	9.3%	€3,583
€38,441 – €75,518	37.0%	€7,970
Total Income Tax		€11,553
+ Social Contributions	27.7%capped at €38,441	€10,629

Special Tax Regimes for Expats

30% ruling for skilled migrants (30% of salary tax-free, max 5 years)

Country-Specific Notes

Box 1 rates include social insurance premiums in the first bracket.
30% ruling: qualifying expats can receive 30% of salary tax-free for up to 5 years.
No joint filing — each partner files individually.
Kinderbijslag (child benefit): €269-€324/quarter depending on age.

How Netherlands compares

Effective tax rate at €60,000 gross, all 19 countries. Netherlands highlighted.

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Source: Belastingdienst · Last updated: 2026-01 · Tax year: 2026. Estimates only — consult a tax professional for your specific situation.