Inkomstenbelasting (box 1)
Calculez l'impôt sur le revenu néerlandais (box 1) après les heffingskortingen (crédits d'impôt).
Data verified · July 2026
How does the Dutch box system work?
The Wet IB 2001 splits income into three separate boxes: box 1 (work and main home), box 2 (substantial shareholdings of 5 % or more) and box 3 (savings and investments). Each box has its own rate schedule, and losses cannot be offset across boxes. This calculator covers box 1 only — the box that applies to virtually every employee and self-employed professional.
Source: Wet IB 2001; Belastingdienst (2026 box 1 rates and tax credits). · updated 2026
Like this calculator?
Create a free account to save your calculations, access history, and export to PDF. Upgrade to Pro for all 319 calculators.
A question about this result?
Ask Solva, ActioFin's AI finance advisor — answers sourced from official texts.
5 free questions per day with a free account
Everything about Inkomstenbelasting (box 1)
📋Overview+
Estimates Dutch income tax (inkomstenbelasting, box 1) on employment and owner-occupied housing income, using the 2026 three-bracket schedule and the official 2026 tax credits (algemene heffingskorting and arbeidskorting). Designed for employees, freelancers and internationals working in the Netherlands who want a quick net-tax and effective-rate estimate before filing.
💡 Best practices
- The first-bracket rate already includes national insurance contributions (AOW, Anw, Wlz) — do not add social charges on top of this estimate.
- File your aangifte inkomstenbelasting even if not invited: unused credits or deductions (mortgage interest, study costs paid before 2022 transition rules) often trigger a refund.
- If you benefit from the 30% ruling as an incoming expat, apply it to your gross salary first — this calculator expects the resulting taxable income.
📖User guide+
How to use this calculator
- 1
Enter your taxable box 1 income (annual, after deductions).
- 2
Enter your age — the tax credits switch to the reduced AOW tables once you reach AOW (state pension) age.
- 3
Read the gross tax, the tax credits applied, the net tax due and your effective rate.
📚Glossary+
- Box 1
- Income from work and the owner-occupied home under Wet IB 2001 — salary, business profit, and the deemed rental value of your home, taxed at progressive rates.
- Heffingskortingen
- Tax credits deducted directly from the tax due (not from taxable income). The main one, the algemene heffingskorting, phases out as income rises.
- Loonheffing
- Wage withholding: the combined income tax and national insurance contributions your employer deducts from each payslip and remits to the Belastingdienst.
ℹ️Sources & updates+
Last data update
July 2, 2026
Sources and references
Wet IB 2001; Belastingdienst (2026 box 1 rates and tax credits).
The data in this calculator is updated regularly to reflect the latest official rates. When in doubt, consult the official sources listed above.
FAQ — Inkomstenbelasting (box 1)
How does the Dutch box system work?+
The Wet IB 2001 splits income into three separate boxes: box 1 (work and main home), box 2 (substantial shareholdings of 5 % or more) and box 3 (savings and investments). Each box has its own rate schedule, and losses cannot be offset across boxes. This calculator covers box 1 only — the box that applies to virtually every employee and self-employed professional.
What are the box 1 tax brackets used here?+
The calculator applies the 2026 three-bracket schedule: 35.75 % on taxable income up to €38,883, 37.56 % up to €78,426 and 49.5 % on everything above. The lower rates are combined rates — they bundle income tax with national insurance contributions (premies volksverzekeringen), which are levied together below AOW age. The top marginal rate in the Netherlands is capped at 49.5 %.
Which tax credits does this calculator apply?+
Two credits from the official 2026 tables, both deducted directly from the tax bill. The algemene heffingskorting grants up to €3,115, tapered by 6.398 % of income above €29,736 until it reaches zero around €78,426. The arbeidskorting (employed person's credit) peaks at €5,685 around €45,592 of work income, then tapers by 6.510 % and reaches zero from €132,921. From AOW age (67 in this simulator) the reduced AOW tables apply (maximums of €1,556 and €2,840), because pensioners no longer pay the AOW contribution.
How is income tax collected — do I need to file a return?+
Employees prepay through loonheffing, the monthly wage withholding operated by the employer, which already factors in the standard credits. The annual aangifte inkomstenbelasting, normally due by 1 May, settles the difference. You must file if invited by the Belastingdienst or if you owe more than €56 after withholding; filing voluntarily frequently produces a refund.
I am an expat — does this calculator account for the 30% ruling?+
Not automatically. The 30% ruling lets qualifying incoming employees receive part of their salary tax-free; the mechanics reduce your taxable box 1 income before the brackets apply. To simulate it, enter your taxable income after the ruling has been applied. The bracket rates and the general tax credit then work exactly as computed here.
What is the most common mistake when estimating Dutch income tax?+
Assuming the 49.5 % top rate applies to your whole salary. Only the slice above €78,426 is taxed at 49.5 %; the rest is taxed at 35.75 % and 37.56 %, and the tax credits then cut the bill further. Your effective rate — net tax divided by income, shown by this calculator — is therefore well below your marginal rate.