A full progressive income-tax and gross-to-net salary model for the Netherlands, built from scratch in Excel. It applies the 2026 Box 1 brackets and both major tax credits (algemene heffingskorting and arbeidskorting) to any gross salary, then shows exactly how much of a raise actually survives the tax system as income climbs through each bracket.
↓ Download the Excel model (.xlsx)
The original workbook — every formula, bracket, and credit calculation.
Download is password-protected.
2026 Box 1 brackets used in the model
| Bracket | From (€) | To (€) | Rate |
|---|---|---|---|
| 1 | €0 | €38,883 | 35.75% |
| 2 | €38,883 | €78,426 | 37.56% |
| 3 | €78,426 | and above | 49.50% |
Hover any chart to see exact figures at that salary point.
Net Salary vs. Tax After Credits
Net salaryTax after credits
Effective Tax Rate by Gross Salary
Effective tax rate
Gross vs. Net (Progressive Bracket Effect)
Gross salaryNet salary
Gross vs. Net — Monthly
Gross / monthNet / month
| Gross (€/yr) | Net (€/yr) | Effective Rate | Gross (€/mo) | Net (€/mo) |
|---|---|---|---|---|
| €10,000 | €10,000 | 0.0% | €833 | €833 |
| €15,000 | €14,690 | 2.1% | €1,250 | €1,224 |
| €20,000 | €19,453 | 2.7% | €1,667 | €1,621 |
| €25,000 | €24,216 | 3.1% | €2,083 | €2,018 |
| €30,000 | €27,754 | 7.5% | €2,500 | €2,313 |
| €35,000 | €30,744 | 12.2% | €2,917 | €2,562 |
| €40,000 | €33,714 | 15.7% | €3,333 | €2,810 |
| €45,000 | €36,614 | 18.6% | €3,750 | €3,051 |
| €50,000 | €39,140 | 21.7% | €4,167 | €3,262 |
| €55,000 | €41,617 | 24.3% | €4,583 | €3,468 |
| €60,000 | €44,094 | 26.5% | €5,000 | €3,674 |
| €65,000 | €46,570 | 28.4% | €5,417 | €3,881 |
| €70,000 | €49,047 | 29.9% | €5,833 | €4,087 |
| €75,000 | €51,523 | 31.3% | €6,250 | €4,294 |
| €80,000 | €53,913 | 32.6% | €6,667 | €4,493 |
| €85,000 | €56,112 | 34.0% | €7,083 | €4,676 |
| €90,000 | €58,312 | 35.2% | €7,500 | €4,859 |
| €95,000 | €60,511 | 36.3% | €7,917 | €5,043 |
| €100,000 | €62,711 | 37.3% | €8,333 | €5,226 |
| €105,000 | €64,910 | 38.2% | €8,750 | €5,409 |
| €110,000 | €67,110 | 39.0% | €9,167 | €5,592 |
| €115,000 | €69,309 | 39.7% | €9,583 | €5,776 |
| €120,000 | €71,509 | 40.4% | €10,000 | €5,959 |
| €125,000 | €73,708 | 41.0% | €10,417 | €6,142 |
| €130,000 | €75,908 | 41.6% | €10,833 | €6,326 |
| €135,000 | €78,243 | 42.0% | €11,250 | €6,520 |
| €140,000 | €80,768 | 42.3% | €11,667 | €6,731 |
| €145,000 | €83,293 | 42.6% | €12,083 | €6,941 |
| €150,000 | €85,818 | 42.8% | €12,500 | €7,151 |
Source: Belastingdienst — Box 1, algemene heffingskorting & arbeidskorting tarieven 2026. Model built in Excel; table shows every €5,000 of gross salary from €10,000–€150,000.