Frequently Asked Questions

A free, independent tool that estimates your Dutch Box 1 income tax and Box 3 wealth tax. It's built for anyone who wants to understand roughly what they owe (or get back) before filing, and to compare scenarios like joint versus individual filing or notional versus actual Box 3 returns.

No. NL Tax Calculator is an independent, one-person project. It is not affiliated with, endorsed by, or connected to the Belastingdienst in any way. It does not file anything for you. It only produces an estimate for your own planning.

Yes. The calculator, the tax guide, and every article are free with no sign-up required. Creating a free account unlocks a few optional AI features (document upload, tax assistant chat, AI method review), but the core calculator never requires one.

It defaults to the 2026 tax year, with 2024 and 2025 also selectable from the year dropdown. Rates, brackets, and allowances are updated for each year individually since Dutch tax law changes annually.

No. Every figure produced here, including AI-generated review findings, is a planning estimate, not a filed return and not professional advice. Always confirm your actual filing with a registered tax adviser or the Belastingdienst before relying on any number shown here.

No. The calculator itself is fully open, no sign-up needed. An account is only required for the optional AI features: the tax assistant chat, AI-read document upload, and the AI method review.

The underlying formulas are based on official Belastingdienst rates and rules, and are covered by an automated test suite that checks the arithmetic against known scenarios. That said, Dutch tax law has edge cases this tool simplifies (see the disclaimers throughout), so treat the output as a strong estimate, not a guaranteed final figure.

They are three ways to enter your income, and each uses different information, so the outcome can differ. Quick works from your gross salary only, for a standard employee: no pension, home, 30% ruling or holiday pay. Detailed starts from the same gross salary and adds your pension contribution, holiday pay, your home, the 30% ruling and freelance profit, so it is the most complete. Manual is for checking a return: you type the taxable Box 1 income (after deductions) from your annual statement or tax return, and it starts from the figure the other modes worked out.

English and Nederlands (Dutch). Every panel, label, help tooltip, and article is fully translated. Switch anytime using the language toggle in the top navigation.

Box 1 taxes income from work and your primary home: salary, benefits, self-employment profit, and the imputed rental value of a home you own and live in (offset by mortgage interest deduction). It's the box that applies to almost every employee and homeowner.

For 2026: 35.75% on income up to €38,883 (17.85% if you've reached state pension / AOW age), 37.56% from €38,883 to €78,426, and 49.50% above €78,426. Rates for 2024 and 2025 differ slightly and are built into the calculator's year selector.

Heffingskortingen (tax credits) are subtracted from the tax you'd otherwise owe, not from your income. The general tax credit (algemene heffingskorting, up to €3,115) applies to everyone and phases out above roughly €29,736 of income. The labor tax credit (arbeidskorting, up to about €5,685) applies only to income from work and also phases out at higher incomes. The calculator applies both automatically based on your income.

The 30%-ruling lets qualifying incoming employees receive up to 30% of their salary tax-free, to offset the extra cost of working abroad. For 2026 it generally requires a taxable salary of at least €48,013 (roughly €68,590 gross before the exclusion), and must be applied for, usually within 4 months of starting your job to be backdated. See the full 30% Ruling guide for eligibility details, and toggle it on in the calculator's income panel if it applies to you.

Your home's WOZ value adds a small taxable amount (eigenwoningforfait), while your mortgage interest is deductible (hypotheekrenteaftrek). For most homeowners the deduction is larger than the addition, so owning a home usually reduces Box 1 tax rather than increasing it. Enter your WOZ value and annual mortgage interest in the calculator's home panel.

Yes. Enter your self-employment profit and the calculator applies the relevant Box 1 self-employment deductions (including the MKB-winstvrijstelling), alongside your salary if you have both. See the ZZP / Freelancer Tax Guide for how self-employment profit interacts with the rest of Box 1.

In real life you'd file an M-form rather than a standard P-form for that transition year, which splits the year into resident and non-resident periods. This calculator estimates a full tax year and doesn't model the M-form split directly, so treat its output as a rough full-year comparison rather than your exact M-form result.

Yes. The first bracket drops to 17.85% instead of 35.75% for anyone who has reached state pension age, because AOW recipients no longer pay the national-insurance (AOW premium) component of that bracket. Set your date of birth accordingly and the calculator applies this automatically.

Box 3 taxes your wealth: bank balances, stocks, funds, crypto, a second home, and other assets, minus deductible debts. It applies to the value of these assets on 1 January of the tax year, not to income you earn during the year (except under the actual-return method: see below).

Box 3 only taxes wealth above a tax-free allowance (heffingvrij vermogen): €59,357 per person for 2026, or €118,714 combined for fiscal partners filing jointly. Below that threshold, Box 3 assets aren't taxed at all.

The notional (fictitious) method applies fixed government-set percentages to your asset balances: 1.28% for bank savings and cash, 6.00% for investments and other assets, and a 2.7% deduction for debts above the threshold, for 2026. The actual-return method instead uses what you genuinely earned: interest, dividends, and realized/unrealized gains, minus costs and debt interest. See the Box 3 Actual Returns guide for the full background.

Whichever results in less tax. This calculator lets you toggle between "Notional yield" and "Actual returns" in the Box 3 panel so you can compare both side by side before deciding which to use when you file. If most of your Box 3 wealth sits in low- or zero-interest cash, actual returns are often lower; if you hold assets that performed well, notional is often simpler and sometimes cheaper.

Bank and savings account balances, investments (stocks, funds, bonds, crypto), a second home or other real estate you don't live in yourself, and other valuable possessions held as an investment. Your primary residence is not a Box 3 asset: it's taxed under Box 1 instead.

Yes, above a small debt threshold. Under the notional method, deductible debts reduce your taxable base at an assumed 2.7% rate for 2026. Under the actual-return method, actual interest paid on those debts is deducted instead. Enter your debts in the Box 3 panel and the calculator applies the relevant treatment for your chosen method.

In December 2021, the Dutch Supreme Court ruled that taxing people on a fictitious return higher than what they actually earned violated their property rights when the gap was large, for example someone holding cash in a low-interest account still taxed as if it earned 6%. A follow-up ruling in December 2024 extended this counter-evidence right (tegenbewijsregeling) to the full picture: interest, dividends, gains, minus costs and debt interest. That's the legal basis for the actual-return method now available for recent tax years.

No. Under the current rules each year stands alone: if your actual return is negative, it counts as €0 for that year and can't be offset against a gain in another year. Carrying losses forward is part of the planned new Box 3 system from 2028, not of today's actual-return option. See the 2028 simulator.

Often, yes. If the actual return on your savings and investments was lower than the notional return you were taxed on, you can file an Opgaaf werkelijk rendement and pay tax on the actual return instead. For 2021–2024 the Belastingdienst sends you a letter when you can submit it; from 2025 it is part of your tax return; 2017–2020 only if you objected in time. The Box 3 refund helper estimates the refund year by year.

The government plans to tax your actual return from 2028: interest, dividends and rent, and for shares and crypto also the yearly value change even if you sell nothing. The first €1,800 per person would be tax-free and the rest taxed at 36%. The Tweede Kamer passed the bill on 12 February 2026; the Eerste Kamer still has to vote. The 2028 simulator compares it with what you pay today.

A Double Taxation Avoidance Agreement (DTAA) is a bilateral agreement between the Netherlands and another country that stops the same income or wealth from being fully taxed by both countries. As a Dutch tax resident you must declare worldwide assets in Box 3, but if some are also taxed abroad, the applicable treaty gives you relief here in the Netherlands.

56 countries, listed alphabetically: Argentina, Australia, Austria, Belgium, Bosnia and Herzegovina, Brazil, Bulgaria, Canada, China, Croatia, Czech Republic, Denmark, Egypt, Ethiopia, Finland, France, Germany, Ghana, Greece, Hong Kong, Hungary, India, Indonesia, Ireland, Israel, Italy, Japan, Latvia, Lithuania, Mexico, Morocco, New Zealand, Nigeria, North Macedonia, Norway, Pakistan, Philippines, Poland, Portugal, Romania, Serbia, Slovakia, South Africa, South Korea, Spain, Sri Lanka, Sweden, Switzerland, Thailand, Tunisia, Turkey, Ukraine, United Kingdom, United States, Venezuela and Vietnam. Each has a Dutch tax treaty in force and at least 5,000 residents living in the Netherlands. See the Double Taxation Treaties in Depth guide for the details behind each.

Under the exemption method, the portion of Dutch Box 3 tax attributable to the foreign asset is removed entirely: the Netherlands steps aside and leaves taxation to the other country. Under the credit method, the Netherlands still taxes the asset but reduces the Dutch tax by the foreign tax you actually paid on it, capped at the Dutch tax amount so it can't create a refund.

The same one for every country. Dutch treaties let the country where real estate sits tax it, and the Netherlands exempts that share of Box 3. Savings, shares and other movable assets stay taxable in the Netherlands as your country of residence, so they only get a credit for tax withheld abroad, capped at the Dutch tax on them. What differs per country is how much tax it withholds, which you enter yourself. US citizens should note the US also taxes them on worldwide income.

Yes. As a Dutch tax resident you must declare your worldwide assets in Box 3 regardless of where they're taxed, but the DTAA relief prevents you from being taxed twice on the same value. Enter each foreign asset in the DTAA panel so the calculator can apply the right relief.

Keep proof of any foreign tax paid: assessments, bank or broker statements, and property tax records. You'll need this to support a credit-method claim, and the Belastingdienst can ask for it when reviewing your return.

Choose "Other" and type the country. Foreign real estate is still exempt from Box 3 under the Dutch unilateral decree (Besluit voorkoming dubbele belasting 2001), even without a treaty, and other assets get at most a credit for tax withheld. Check the details with an adviser for foreign assets in that country.

Yes. There is a page for each of the 56 treaty countries, explaining how property, bank accounts and investments there count in Box 3, with a calculator that applies the treaty relief. See the guide by country.

Savings and investment accounts count in Box 3 wherever they are held, including UK ISAs, which are not tax-free in the Netherlands, and crypto, valued on 1 January. Foreign pension plans such as a 401(k), IRA or Indian EPF/PPF can be treated differently depending on their conditions and the treaty, so have those checked by an adviser before leaving them out.

The Belastingdienst opens online filing for the previous tax year on 1 March, with a standard deadline of 1 May. Request an extension (uitstel) before 1 May and, if granted, your deadline moves to 1 September.

The P-form is the standard annual return for people who were Dutch tax residents for the entire calendar year. The M-form is for the calendar year you arrive in or leave the Netherlands: it splits the year into a resident and non-resident period and generally has to be filed on paper or via a tax adviser rather than the standard online portal.

Yes. Request an extension (uitstel) online before 1 May: if granted, your deadline moves to 1 September. A registered tax advisor filing on your behalf can typically arrange a further extension beyond that.

A provisional assessment is the Belastingdienst's estimate of your tax bill, issued before or during the tax year based on numbers you or your employer report. You can also request one yourself, for example to get a monthly refund in advance rather than waiting for your final assessment after filing. It's an estimate, not a final bill: always compare it against your actual year-end filing. See the Provisional Tax Assessment guide for when it's worth requesting.

If you qualify as fiscal partners (fiscaal partnerschap), joint filing lets you shift deductible items, like mortgage interest or Box 3 allowances, to whichever partner benefits most, which can lower your combined tax. The calculator's "Compare individually vs jointly" view shows both outcomes side by side so you can see which is better before filing. See the Fiscal Partnership guide for who qualifies.

Belastingrente (tax interest) starts accruing from 1 July if you owe additional tax and haven't yet been assessed. Filing on time, or requesting a provisional assessment that reflects what you actually owe, avoids or minimizes this interest.

Yes, for the standard online P-form. Apply for DigiD as soon as you have a BSN (citizen service number): you'll need it to log in to Mijn Belastingdienst and file online. An M-form or a tax adviser filing on your behalf may not require you to use DigiD directly.

Payroll tax is an estimate per employer. The most common reasons for a bill: two jobs or a job plus a pension that both applied the loonheffingskorting (tax credits may only be applied by one); Box 3 tax on savings and investments, which no employer withholds; a bonus or holiday pay taxed at a flat special rate that turned out too low; income-dependent tax credits shrinking once all your income is added up; or a 30% ruling that ended during the year. Enter everything in the full calculator to see which one applies to you.

If you file before 1 April, the Belastingdienst normally sends you an outcome (a provisional or final assessment) before 1 July. The refund is paid to your bank account within a few weeks after that. The Belastingdienst has until three years after the end of the tax year to send the final assessment.

Yes. You can still file a return or ask for a reduction for the last five years, even if you were never asked to file. Common reasons are a year you started or stopped working part-way, had two employers, paid mortgage interest, or gave to charity.

A provisional assessment is already spread into monthly payments over the rest of the year. For a final assessment, the payment deadline is on the letter. If you can't pay by then, you can ask the Belastingdienst for a payment arrangement (betalingsregeling); interest may be charged.

If the mistake means you should pay less, object to the assessment within six weeks, or ask for a reduction later (up to five years). If you should have paid more, tell the Belastingdienst yourself as soon as you notice it: correcting it voluntarily avoids or reduces a fine.

The most common ones: an invitation to file (aangiftebrief), a provisional assessment (voorlopige aanslag) with monthly amounts, a final assessment (definitieve aanslag), a request for information (vragenbrief), or a benefits (toeslagen) decision. The letter's title and the tax year are at the top. Check the date on it: the six-week objection period and any payment deadline count from that date.

Object (bezwaar maken) within six weeks of the date on the assessment, through Mijn Belastingdienst or by letter, explaining what is wrong. If you object to an amount you have to pay, you can ask for a postponement of payment (uitstel van betaling) for the disputed part while the objection is handled. Missed the six weeks? You can still ask for a reduction.

A provisional assessment (voorlopige aanslag) is an early estimate, usually based on your return or last year's figures, so you pay or receive money sooner. The final assessment (definitieve aanslag) comes after the Belastingdienst has checked your return, and settles the difference. You can only object to the final one; a wrong provisional one you change instead.

The main deductions: mortgage interest on your own home, specific healthcare costs above an income-dependent threshold, gifts to registered charities (ANBI) above 1% of your income (at least €60), partner alimony, and annuity (lijfrente) premiums if you have a pension shortfall. Deductions are worth at most the basic tax rate, even if you earn more. Study costs are no longer deductible since 2022. The full calculator includes mortgage interest.

Not as an employee. Your employer can instead pay a tax-free travel allowance per kilometre and a tax-free working-from-home allowance per day. If you are self-employed, business costs are deductible from your profit, but that works differently; see the freelancer calculator.

Married couples and registered partners are fiscal partners automatically. If you are not married but live together and are registered at the same address, you are fiscal partners if one of these applies: you have a notarial cohabitation agreement, a child together, one of you recognised the other's child, you are registered as each other's partner in a pension scheme, you own your home together, or a minor child of either of you lives with you. Fiscal partners can divide deductions and Box 3 to pay less; see joint filing.

Yes. For the year you leave you usually file an M-form covering the period you lived here, and deregister from your municipality. Your 30% ruling ends when you leave. The M-form estimator gives an idea of the outcome.

No Dutch gift tax, as long as they live outside the Netherlands and aren't Dutch nationals who left less than 10 years ago. The money does count in your Box 3 from the next 1 January. Parents living here can give tax-free up to set limits, including €33,129 once for a child aged 18–40; see the gift tax calculator.

In 2026 parents who live in the Netherlands can give each child €6,908 a year tax-free, or once €33,129 if the child (or their partner) is 18–40. The special home-purchase exemption no longer exists since 2024, but the €33,129 can be used for a deposit. Above the exemption, children pay 10% gift tax. Use the gift tax calculator.

Your inputs are saved only to your own browser's local storage, so the calculator remembers your numbers next time you visit that browser. Nothing is sent to any server unless you explicitly use an AI feature or generate a shareable link.

Yes. Upload a payslip or annual tax statement (jaaropgave) as a PDF, JPEG, PNG, or HEIC file, and the relevant numbers are read automatically. You review and confirm them before anything is applied to your calculation. This feature requires a free account.

Yes. If you and your partner qualify as fiscal partners, the calculator shows your combined tax both ways, individually and jointly, so you can see which one actually results in a lower combined bill before you file.

Yes. Generate a link that encodes your current inputs, so you can send a "what-if" scenario to a partner or adviser, or pick it up on another device. No account is needed to generate or open a shared link.

Yes. The calculator produces a clean, one-page summary you can print directly or save as a PDF from your browser's print dialog, showing your income, Box 1 and Box 3 tax, any DTAA relief applied, and your estimated refund or amount owed.

It sends a summary of your calculation to an AI model, which sanity-checks whether the right tax rules and methods were applied to your specific numbers, not the arithmetic itself, which is covered by automated tests rather than AI. Treat any flagged issue as a prompt to double-check, not as a final verdict: the AI can make mistakes like any other tool.

Your inputs live only in that browser's local storage. Clearing your browser's site data, using a different browser or device, or opening a private/incognito window will show a blank calculator, since there's nothing stored there to load. Use the "share scenario" link if you want to move your numbers somewhere else.

It depends on your salary, holiday allowance, pension contribution and whether you have the 30% ruling. As a guide for 2026: €40,000 gross a year leaves about €2,810 a month, €60,000 about €3,674 and €100,000 about €5,226 (single income, no holiday allowance). The take-home salary calculator works it out for your own figures, with every step shown.

Two things happen at once: the extra pay is taxed at your top rate (37.56% or 49.5% in 2026), and two tax credits, the general tax credit and the labour tax credit, get smaller as you earn more. A €5,000 raise from €65,000 to €70,000 adds about €206 a month net, not €417. Compare two offers in net terms before you decide.

At least 8% of your gross salary, built up every month and usually paid out in May or June. It is taxed at a special rate on your payslip, which can look high; the real tax is settled in your annual return. Contracts that say "including holiday allowance" already contain it in the monthly figure.

For 2026 the IND requires a gross monthly salary, excluding holiday allowance, of at least €5,942 if you are 30 or older, €4,357 under 30, and €3,122 for recent graduates in their search year. For the EU Blue Card it is €5,942, or €4,754 for recent graduates and shortage occupations. The visa salary check tests an offer against these norms and the 30% ruling.

After two years with an employer you usually get a transition payment (transitievergoeding), capped at €102,000 in 2026. If you worked 26 of the last 36 weeks you can claim WW unemployment benefit: 75% of your daily wage for two months and 70% after that, up to a maximum, for one month per year worked (at least three, at most 24). With a highly skilled migrant permit you have a search period of three months, or six in some cases, to find a new sponsor. The job loss planner shows your dates and amounts.

From 1 July 2026 it is €14.99 an hour for workers aged 21 and older, lower for younger workers. It is set per hour, so your monthly pay depends on your hours. At this income the tax credits are at their highest, so most of it is yours to keep, and you may qualify for healthcare allowance. See the minimum wage guide.

You file a US return every year, but in most cases you owe little or nothing on a Dutch salary, through either the Foreign Earned Income Exclusion (USD 132,900 in 2026) or the Foreign Tax Credit. Not all Dutch tax counts: the AOW and Anw premiums are not creditable under the US–Dutch social security agreement. The US–Dutch double tax estimator compares both methods for your salary.

In 2026: 2% of the price for a home you will live in, 0% for buyers aged 18 to 34 who have not used the starters exemption before and pay at most €555,000, and 8% for other homes such as a buy-to-let. The transfer tax calculator checks which rate applies to you.

Dutch lenders follow national lending standards based on your gross income, your partner's income, the interest rate and the energy label of the home. The mortgage calculator estimates your maximum and your net monthly costs after mortgage interest deduction; an independent mortgage adviser gives the binding figure.

Object within six weeks of the date on the WOZ decision. It is free, and you can do it yourself online, usually with DigiD. Compare your value with recent sales of similar homes nearby; the WOZ objection helper does that per square metre, shows what a lower value saves you each year, and writes the objection letter for you.

It depends on how long you will stay, the rent you pay now, the price and your savings. Buying has extra one-off costs (kosten koper) but builds equity and gives a tax deduction for mortgage interest. The rent versus buy calculator compares both over the years you choose.

OZB is a municipal property tax on homeowners: your municipality multiplies the WOZ value of your home by its own rate, often around 0.1%. Tenants do not pay the owner part. The OZB calculator estimates your bill.

The main ones are healthcare allowance (zorgtoeslag), rent allowance (huurtoeslag), the child budget (kindgebonden budget) and childcare allowance (kinderopvangtoeslag), each with its own income and savings limits. Child benefit (kinderbijslag) from the SVB comes on top, whatever your income. The benefits checker asks a few questions and lists what you can claim, with amounts.

Allowances are paid in advance on your estimated income. If your real income turns out higher, for example after a raise or a bonus, the final amount is lower and you pay back the difference. Update your expected income in Mijn toeslagen as soon as it changes to avoid a large repayment.

The mother gets at least 16 weeks of pregnancy and maternity leave at full pay (up to a maximum). The partner gets one week at full pay from the employer and five weeks of extra leave at 70% via UWV. Each parent can also take nine weeks of paid parental leave at 70% in the child's first year. The baby leave pay calculator estimates what you receive.

Yes, on part of the income range. When income rises, allowances fall and some stop at a limit, so a raise can be eaten up by lost allowances on top of tax. The salary trap check shows where that happens for your household.

Your profit goes into Box 1 after the entrepreneur deductions: the self-employed deduction (€1,200 in 2026, if you work at least 1,225 hours a year in your business), the starters deduction in some years, and the SME profit exemption of 12.7%. You also pay the income-related Zvw healthcare contribution. The freelancer calculator works out your net profit.

The self-employed deduction drops to €900 in 2027 and the starters deduction to a symbolic €10, ending in 2028. A compulsory disability insurance for the self-employed (BAZ) is planned, expected no earlier than 2030. The ZZP 2027–2030 planner shows what each change means for your profit.

Start from the net income you need, then add tax, the Zvw contribution, pension, insurance, holidays and the hours you cannot bill. The freelance rate calculator turns your target net income into an hourly rate.

Each gives a different net result from the same budget, and they differ a lot in protection: employees have paid sick leave, WW and an employer pension. The employee, ZZP or BV comparison puts the three side by side.

Yes. Open your personal tax calendar, leave your email address and confirm it once. A week before each date that applies to you, you get one short email. Every email has an unsubscribe link.

Yes. Add our connector to your AI assistant and it uses the same calculators, with the 2026 rates, instead of guessing figures. No account or key is needed. The setup steps take a minute.

Yes, short explainers in English and Dutch on the videos page and on our YouTube channel, from your payslip and the 30% ruling to your first tax return and the 2027 changes.

In the forum you can ask a question and get an AI-assisted answer straight away, plus answers from other users and verified tax advisers over time. No account is needed to ask.

The cover letter writer writes a short letter for a specific job ad, using only facts from your CV, in English or Dutch. It needs a free account; your contact details are removed before anything is sent.

Registered tax advisers can get a free verified badge and answer questions from expats and freelancers in the forum. See the page for tax advisers.

Not by default. Everything you type into the calculator is computed in your browser and saved only to that browser's local storage. Nothing reaches our servers unless you explicitly use an AI feature (chat, document upload, or AI method review) or generate a shareable link.

Your typed question, the conversation so far, and your current calculation figures are sent to an AI model (OpenAI or Google Gemini, whichever is currently configured) so it can answer questions about your specific numbers. We ask you not to type your BSN or bank account number, and messages that appear to contain one are automatically blocked.

Uploaded files are processed in memory and never stored on our server. Before a file is sent to the AI model that reads it, automatic on-server text recognition blacks out anything shaped like a BSN, IBAN, postcode, phone number, or email address, plus names and addresses next to labels like "Naam:" or "Adres:". This is a best-effort check, not a guarantee, so it's still a good idea to black out sensitive details yourself first if you can.

Yes. Email [email protected] to have your account and associated logs deleted, or use the account deletion option if you're signed in. Since your filing data already lives only in your own browser, clearing it there is instant and doesn't require contacting anyone.

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NL Tax Calculator is an independent, one-person project, not a company or advisory firm. Use the feedback form to report a bug, flag an incorrect rate, or suggest a feature: it goes straight to the person building it.