What is the income tax rate in Netherlands for expats?

Netherlands uses a progressive tax system with rates from 8% to 50%. On a €60,000 salary (single filer), the effective rate is 36.4% with a net take-home of €38,187. Tax year: 2026.

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

A single filer earning €100,000 in Netherlands pays approximately €28,662 in income tax plus €10,751 in social contributions, for a total effective rate of 39.4%. Net take-home: €60,587.

Are there special tax regimes for expats in Netherlands?

30/20/10% ruling for skilled migrants (30% tax-free first 20mo, 20% next 20mo, 10% last 20mo; capped at €233,000; pre-2024 grants keep full 30% for 5yr).

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 / business.gov.nl

Effective Rate

36.4%

Net Take-Home

€38,187

Marginal Rate

38%

Rank (of 20)

#14

Adjust your scenario

Annual Gross Income

€60,000

Filing Status

Children

Income Split

Bracket-by-Bracket

Range	Rate	Tax
€0 – €38,883	8.1%	€3,130
€38,883 – €78,426	37.6%	€7,932
Total Income Tax		€11,062
+ Social Contributions	27.7%capped at €38,883	€10,751

Special Tax Regimes for Expats

30/20/10% ruling for skilled migrants (30% tax-free first 20mo, 20% next 20mo, 10% last 20mo; capped at €233,000; pre-2024 grants keep full 30% for 5yr)

Country-Specific Notes

Box 1 rates include social insurance premiums in the first bracket (27.65%).
30% ruling phased to 30/20/10: since Jan 2024, new grants get 30% tax-free for first 20 months, then 20% for 20 months, then 10% for 20 months. Capped at €233,000 salary.
Pre-2024 30% ruling holders keep the full 30% for the entire 5-year period (transitional law).
No joint filing — each partner files individually.
Kinderbijslag (child benefit): €269-€324/quarter depending on age.
Box 3 wealth tax on savings/investments above €57,000 (single) / €114,000 (partners).

How Netherlands compares

Effective tax rate at €60,000 gross, all 20 countries. Netherlands highlighted.

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