Free Netherlands Income Tax Calculator — Inkomstenbelasting

Calculate your Dutch Box 1 income tax with heffingskorting, arbeidskorting, ZZP deductions, and ZVW healthcare contribution. Free.

100% free — no signup

1Select Country

🇳🇱Netherlands2025 rates

Provincie

2Taxpayer Type

Non-resident— living abroad, taxed on local-source income only

3Annual Gross Income

€

Enter your gross income before any tax or deductions

Annual Bonus / Supplemental Income (€)

RSU vest, annual bonus, or one-time lump-sum — taxed on top of your base salary at your marginal rate

€

4Personal DetailsAffects your result

Fiscal partner (partner / geregistreerd partner)

Having a registered fiscal partner allows transfer of deductions and may increase the labour tax credit applied to your household.

Annual mortgage interest paid (€)

Mortgage interest (hypotheekrente) on your primary residence is deductible from Box 1 income at your marginal rate.

Annual pension premium / lijfrente (€)

Payments into an annuity (lijfrente) or personal pension can be deducted from Box 1 income, subject to your jaarruimte (annual space).

Netherlands — Key Tax Facts

→36.97% up to €75,518, then 49.5% (Box 1 — includes national insurance)
→Heffingskortingen (tax credits) significantly reduce final bill
→ZZP self-employed deduction of €3,750 available

How Dutch Income Tax Works — Inkomstenbelasting

The Netherlands uses a Box system: Box 1 covers employment and home ownership income (taxed at 36.97% up to €75,518, then 49.5%), Box 2 covers substantial shareholdings (24.5%/33%), and Box 3 covers savings/investments (assumed return tax).

Box 1 Band	Income	Rate
Lower band	Up to €75,518	36.97%
Upper band	Over €75,518	49.50%

→Heffingskortingen (tax credits) significantly reduce Box 1 tax — algemene heffingskorting up to €3,362

→Arbeidskorting (labour tax credit): up to €5,532, phases out above €39,898

→ZZP (self-employed): zzp-aftrek deduction of €3,750 available as freelancer

→Hypotheekrenteaftrek: mortgage interest is deductible from Box 1 taxable income

→ZVW bijdrage: 5.32% healthcare contribution for self-employed (up to income cap €71,628)

→AOW pensioenpremie: 17.9% (employer-paid for employees) — not deducted from take-home