The short answer
On a €40,000 salary (€3,333 gross a month) you keep about €2,810 every month. Every extra euro you earn is taxed at 37.6% plus the loss of tax credits, so a raise is worth less net than it looks.
How the tax is calculated
- 1Gross salary €40,000 + 8% holiday allowance = €43,200
Holiday allowance is taxed as normal income, so it is part of the yearly calculation.
- 2Income tax and national insurance: €15,522
Box 1 rates for 2026: 35.8% up to €38,883, 37.6% up to €78,426, 49.5% above.
- 3Minus general tax credit: €2,254
The algemene heffingskorting shrinks as income rises.
- 4Minus labour tax credit: €5,638
The arbeidskorting for people who work; it also phases out at higher incomes.
- 5Tax you actually pay: €7,630 a year
That is 17.7% of your gross pay, your effective tax rate.
With the 30% ruling
At this salary the full 30% ruling usually isn't possible: after the tax-free 30%, your taxable salary must still be at least €48,013 (2026). The norm is lower for people under 30 with a master's degree. See the 30% ruling.
What it means in practice
Many landlords ask for a gross income of 3 to 4 times the rent. On €3,333 gross a month that points to rents up to about €952.
At this income you are usually above the limits for healthcare allowance; childcare allowance can still apply.
Most employers deduct a pension contribution before tax, which lowers both your tax and your net pay. Your payslip will show it.
Tax is personal in the Netherlands: a partner's income doesn't change your Box 1 tax, but fiscal partnership lets you split deductions.
Assumptions: 2026 rates, under AOW age, no pension contribution, no other income. Your payslip uses monthly tables, so individual months can differ slightly; the yearly total is settled in your tax return.
Other salaries compared
| Net per month | Effective tax rate | |
|---|---|---|
| €35,000 | €2,562 | 14.2% |
| €40,000 ◀ | €2,810 | 17.7% |
| €45,000 | €3,051 | 20.9% |
| €50,000 | €3,262 | 23.8% |
| €60,000 | €3,674 | 28.3% |
| €70,000 | €4,087 | 31.5% |
| €80,000 | €4,493 | 34.3% |
| €90,000 | €4,859 | 36.7% |
| €100,000 | €5,226 | 38.7% |
| €120,000 | €5,959 | 41.6% |
Sources
This article is based on these official pages. If anything here differs from them, the official page is right.
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