Netherlands
Utrecht salary calculator 2026
Enter your gross pay in euros to estimate your 2026 net salary as an employee in the province of Utrecht, after income tax, national insurance contributions and the general and employment tax credits.
VerifiedTax year 2026· Rules last checked · Amounts in EUR
Tax on salaries in Utrecht
Utrecht is one of the 12 provinces of the Netherlands; its capital is Utrecht. Like every province, it levies no income tax and no payroll contribution of its own, and neither do its municipalities. Income tax and national insurance contributions are set nationally and collected by the Belastingdienst.
A salary earned in the city of Utrecht or anywhere else in Utrecht is therefore taxed exactly as it is in Drenthe, Flevoland, Friesland or any other province. This page runs the national 2026 calculation; choosing a different province would give the same net salary.
Provinces and municipalities do raise other charges, such as the provincial surcharge on motor vehicle tax and municipal property and waste charges. These are not deducted from salary and are not part of this calculator.
How salary is taxed in the Netherlands in 2026
Employment income falls in Box 1. The first bracket, up to €38,883, is charged at 35.75%, but only 8.1% of that is income tax. The rest is national insurance: 17.9% for the state pension (AOW), 0.1% for survivor benefits (Anw) and 9.65% for long-term care (Wlz). Above €38,883 no national insurance is charged and the whole rate is income tax.
The calculator keeps the two apart: it shows income tax and national insurance contributions as separate lines, each after the tax credits that reduce it.
| Taxable pay | Under state pension age | State pension age (67) or older |
|---|---|---|
| Up to €38,883 | 35.75% | 17.85% |
| €38,883 – €78,426 | 37.56% | 37.56% |
| Over €78,426 | 49.5% | 49.5% |
Tax credits
Two credits reduce the tax and contributions of almost every employee. The general tax credit (algemene heffingskorting) is €3,115 and falls by 6.398% of income above €29,736, reaching zero at €78,426. The employment tax credit (arbeidskorting) builds up with your pay to a maximum of €5,685 at €45,592, then falls by 6.51% of pay above that and is gone at €132,920.
Neither credit is a fixed amount, so the calculator works out both from your taxable pay. Credits that depend on your household, such as the income-related combination credit for working parents, are not included.
| Taxable pay | Credit |
|---|---|
| Up to €11,965 | 8.324% of pay |
| €11,965 – €25,845 | €996 + 31.009% of pay above €11,965 |
| €25,845 – €45,592 | €5,300 + 1.95% of pay above €25,845 |
| €45,592 – €132,920 | €5,685 − 6.51% of pay above €45,592 |
| Over €132,920 | €0 |
The 30% ruling (expat facility)
Employees recruited from abroad can, under conditions, receive up to 30% of their pay as a tax-free allowance for the extra costs of living outside their home country. In 2026 the allowance is calculated on pay up to €262,000, so it is at most €78,600, and from 2026 that cap applies to everyone. The maximum falls to 27% from 1 January 2027.
To qualify, your taxable pay after the allowance must be more than €48,013, or €36,497 if you are under 30 with a master's degree; scientific researchers at designated institutions and doctors in specialist training need no minimum. When 30% would take your pay below the norm, the allowance is reduced to what keeps you above it.
Selecting the ruling in the calculator does not make you eligible. It applies only with a decision from the Belastingdienst, requested jointly with your employer, and among other conditions you must have lived more than 150 km from the Dutch border for more than 16 of the 24 months before you started. The result shows your net pay with and without the ruling.
Pension, health insurance and what your employer pays
There is no single pension rate in the Netherlands. Most employees are in a scheme set by their employer or sector, each with its own contribution and often a franchise, a slice of salary on which no pension is built up. Enter your own share as a percentage if you know it. It is taken from pay before tax, so it lowers your taxable pay.
Everyone who lives or works in the Netherlands must take out basic health insurance and pays the premium directly to an insurer. That is not a payroll deduction, so it is not taken off here. The income-related health contribution (Zvw) of 6.1% is paid by the employer on pay up to €79,409.
Unemployment and disability insurance (WW and WIA) are also funded by employer contributions. These are shown under the result as the employer's cost and are never deducted from your salary.
| Contribution | Rate |
|---|---|
| Health insurance levy (Zvw) | 6.1% |
| Unemployment fund (AWf) | 2.74% for a permanent contract, 7.74% otherwise |
| Disability fund (Aof) | 6.27% for small employers, 7.63% for others |
| Childcare surcharge (Wko) | 0.5% |
| Return-to-work fund (Whk) | Set per employer; not included |
Annual tax and your payslip
The main result is the tax due for the whole year. Your employer withholds it through wage tax tables, which round your pay to fixed steps, and taxes holiday allowance and bonuses through a separate table. Payslips therefore differ a little from one twelfth of the annual figure, and any difference is settled when you file your tax return.
The result also shows what the official 2026 table withholds from a regular monthly or weekly payslip. If no employer applies the payroll tax credit (loonheffingskorting), more is withheld during the year and refunded afterwards.
Provinces and municipalities
The Netherlands has no provincial or municipal income tax. A salary is taxed the same in all 12 provinces: Drenthe, Flevoland, Friesland (Fryslân), Gelderland, Groningen, Limburg, North Brabant (Noord-Brabant), North Holland (Noord-Holland), Overijssel, South Holland (Zuid-Holland), Utrecht, Zeeland. You can pick your province in the calculator, and each has its own page, but the choice never changes the result.
What the calculator does not cover
The estimate is for an employee with one job all year and no other income.
- Self-employment, director-shareholders, benefits and pensions.
- Company cars and other benefits in kind, and deductions such as mortgage interest.
- More than one job at a time, or a job that starts or ends during the year.
- The year in which you reach state pension age, and people born before 1946.
- Residents of Suriname, Aruba and the United Kingdom, and the effect of tax treaties on who may tax your pay.
- Allowances such as healthcare allowance (zorgtoeslag), which are paid separately from salary.
Common questions
- Is there a provincial income tax in Utrecht?
- No. Utrecht has no income tax of its own. You pay Box 1 income tax and national insurance contributions at the same rates as everyone else in the Netherlands.
- Does my gross salary include holiday allowance?
- Employers pay a holiday allowance of at least 8% on top of regular pay, usually in May. An annual package normally includes it and a monthly salary normally does not. Choose which applies in the form so that it is counted once.
- Is the 30% ruling applied automatically?
- No. It is off by default and should be selected only if you hold a decision from the Belastingdienst. Your taxable pay must also stay above €48,013 (€36,497 if you are under 30 with a master's degree).
- Is health insurance deducted from my salary?
- No. You pay the premium for basic health insurance to your insurer yourself. The income-related Zvw contribution is paid by your employer and does not reduce your net pay.
- Is salary taxed differently in Amsterdam, Rotterdam or another province?
- No. Income tax, national insurance contributions and tax credits are set nationally. Where you live in the Netherlands does not change your net salary.
- Why does my payslip differ from the monthly figure here?
- The monthly figure is the annual result divided by twelve. Payroll uses wage tax tables with their own rounding, taxes holiday allowance and bonuses separately, and may deduct items this calculator does not know about, such as a pension scheme or a company car.
Read how we calculate and verify results in our methodology, or see every official source on the tax sources page.