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EL Dutch Tax Calculator 2026
Calculate your full Dutch tax liability across Box 1 (income), Box 2 (substantial interest) and Box 3 (savings & investments).
30% Ruling (30%-regeling) is a tax facility for highly skilled migrants recruited from abroad.
- Up to 30% of your gross salary becomes tax-free in months 1–20, then 20% in months 21–40, then 10% in months 41–60.
- Maximum duration: 5 years (as of 2024).
- Minimum salary (2026): €46,107/year (or €35,048 for under-30 with a master's degree).
- You must have lived 150+ km from the Dutch border for at least 16 of the 24 months before your hire date.
- Apply within 4 months of starting work — late applications are rejected.
- Your employer submits the application to the Belastingdienst on your behalf.
Box 2 covers income from a substantial interest in a company — typically dividends or capital gains from a company where you own at least 5% of the shares.
- Rate: 24.93% on the first €67,000 of income.
- Rate: 33% on income above €67,000.
- Most common for DGA (director-major shareholder) of a BV (private limited company).
- The company itself pays corporate tax (vennootschapsbelasting) before distributing dividends.
Box 3 taxes your savings, investments, and other assets. The Netherlands uses a deemed return system rather than taxing actual returns.
- Tax-free allowance: €57,000 per person (€114,000 with a fiscal partner).
- A deemed return is calculated on assets above the exemption (0.36% for savings, 6.36% for investments in 2026).
- The deemed return is taxed at a flat 36%.
- Assets are valued on 1 January of the tax year.
- Note: Box 3 rules are subject to ongoing legal challenge in the Netherlands.
1 Box 1 — Income from Work
Income Distribution
Monthly Breakdown
| Yearly | Monthly | |
|---|---|---|
| Gross salary | €0 | €0 |
| Income tax | €0 | €0 |
| Tax credits | €0 | €0 |
| Net income | €0 | €0 |
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Register FreeThis calculator provides estimates based on 2026 Dutch tax rules. Actual tax liability may differ depending on personal circumstances, deductions, and allowances. Consult a tax advisor (belastingadviseur) for precise calculations.