First bracket
36.23%
from 35.75%
Second bracket
38.16%
from 37.56%
Arbeidskorting max
€5,929
from €5,685
Inflation indexing
48%
the vrijheidsbijdrage
Belastingplan 2027 as presented on Prinsjesdag, 15 September 2026, and the Rijksoverheid fiscal key table. Not yet passed by Parliament; checked 7 October 2026.
Nettoloon 2027 calculator
Net 2026
€39,140
€3,262 a month
Net 2027 (proposed)
€39,352
€3,279 a month
Change
+€212
+€18 a month
| 2026 | 2027 | |
|---|---|---|
| Box 1 tax before credits | €18,076 | €18,323 |
| Algemene heffingskorting | −€1,819 | −€1,887 |
| Arbeidskorting | −€5,398 | −€5,788 |
| Tax and national insurance | €10,860 | €10,648 |
PayMetric Labs' own calculation for an employee below AOW age, no 30% ruling, using the Belastingplan 2027 figures. Pension contributions and other deductions aren't included. The 2027 figures can still change before the final tables in December.
Net pay 2026 vs 2027 at eight salaries
| Gross a year | Net 2026 | Net 2027 | Change a year | A month |
|---|---|---|---|---|
| €25,000 | €24,216 | €24,073 | −€143 | −€12 |
| €30,000 | €27,754 | €27,883 | +€129 | +€11 |
| €40,000 | €33,714 | €33,828 | +€114 | +€9 |
| €50,000 | €39,140 | €39,352 | +€212 | +€18 |
| €60,000 | €44,094 | €44,221 | +€128 | +€11 |
| €75,000 | €51,523 | €51,525 | +€2 | +€0 |
| €100,000 | €62,711 | €62,684 | −€27 | −€2 |
| €150,000 | €85,818 | €85,401 | −€417 | −€35 |
PayMetric Labs' own calculation. Employee below AOW age, same gross in both years, no pension contribution or 30% ruling.
What changes in the Belastingplan 2027
Higher rates in the first two brackets. 35.75% becomes 36.23% up to €39,247, and 37.56% becomes 38.16% up to €78,426. Besides the purchasing power package, the rise pays for the healthcare premium compensation agreed in the spring (EY's Belastingplan summary).
Brackets and credits only partly indexed. They grow by 48% of inflation in 2027 and 12.2% in 2028, the vrijheidsbijdrage that helps fund defence (Ondernemersplein). The 49.5% rate still starts at €78,426, with no increase, so more income reaches it as pay rises.
Bigger tax credits. The algemene heffingskorting rises to €3,154 and starts tapering at €30,910. The arbeidskorting rises to €5,929 at €47,834 of income and builds up faster at the bottom: €1,182 by €12,438 and €5,540 by €26,866 (fiscal key table). It then falls by 6.51% of each euro to nil at €138,909.
Put together, the credits outweigh the rate rise between about €26,500 and €75,000. Below that, the earlier arbeidskorting thresholds don't make up for the higher rate; above it, the credits have tapered away and only the rate rise is left.
Your payslip isn't the whole story
The government expects the average basic health insurance premium to rise to about €169 a month in 2027, with the eigen risico at €400 (Zorgwijzer, on the Miljoenennota). The zorgtoeslag rises to cover most of that for lower incomes. For a single earner on a middle income, a higher premium can cancel out the small tax gain shown above.
And if you're an expat on the 30% ruling, the bigger change is the ruling itself, which falls to 27% from 2027. Our 30% ruling 2027 guide covers it.
Before January 2027
- Negotiating a raise for 2027? Each extra euro between €39,247 and €78,426 keeps about 62 cents before the credits taper, and less where they do.
- Check your January payslip uses the 2027 tables, which the Belastingdienst publishes in December.
- Compare health insurance policies before 31 December, when the 2027 premiums are known.
- Earning near €78,426? The 49.5% band starts at the same point as in 2026, so a pay rise can take more of your income into it.
Nettoloon 2027: questions
What are the Dutch tax brackets for 2027?
Under the Belastingplan 2027, below AOW age: 36.23% up to €39,247, 38.16% up to €78,426, and 49.50% above that. In 2026 the rates are 35.75% up to €38,883, 37.56% up to €78,426 and 49.50% above.
Will my net salary go up in 2027?
For most employees, slightly. On €50,000 you'd keep about +€212 a year, on €40,000 +€114. Below about €26,500 and above about €75,000 it falls a little, and on €150,000 by about €417. That's PayMetric Labs' own calculation from the proposed figures, before any pay rise.
What is the vrijheidsbijdrage?
The name the government gives to indexing brackets and tax credits for only part of inflation in 2027 (48%) and 2028 (12.2%). The extra tax this raises goes towards defence spending. You don't see it as a line on your payslip: it shows up as brackets and credits growing less than prices.
Why do the first two rates go up?
Partly to pay for the healthcare premium compensation agreed in the spring (Voorjaarsnota). The first-bracket rate rises from 35.75% to 36.23%. Higher tax credits offset it for most employees on middle incomes.
Why does my payslip look different from this calculator?
Your payslip uses the Belastingdienst's withholding tables, which spread the credits over the year, and it deducts pension contributions before tax. Holiday pay and a 13th month are taxed with the special-rate table. This page compares full years for an employee with no pension contribution or 30% ruling.
Are the 2027 figures final?
Not yet. Parliament still has to pass the Belastingplan, and the arbeidskorting thresholds depend on the minimum wage set in November, so they can still shift a little. The Belastingdienst publishes the final withholding tables in December. We'll update this page then.
Does the 30% ruling change in 2027?
Yes, separately: the tax-free allowance under the 30% ruling falls to 27% from 1 January 2027 for most people. That has a much bigger effect on expat pay than the bracket changes. See our 30% ruling 2027 guide.
Methodology and limits
2027 rates, brackets and credits are from the Belastingplan 2027 as presented on 15 September 2026, summarised by Deloitte, with the arbeidskorting milestones from the Rijksoverheid fiscal key table. The 2026 side uses the same engine as our Dutch take-home calculator. Checked 7 October 2026.
Net pay is PayMetric Labs' own calculation: box 1 tax and national insurance after the two main credits, for an employee below AOW age with no pension contribution, 30% ruling or other deductions. The 2027 figures can change until Parliament passes the plan and the Belastingdienst publishes final tables. General information, not tax advice.