Free Netherlands Income Tax Calculator 2024 — Inkomstenbelasting

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

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1Select Country

Provincie

2Taxpayer Type

3Annual Gross Income

€

Enter your gross income before any tax or deductions

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).

Estimates only · 2024 rates · Not tax advice · Consult a qualified professional

How Dutch Income Tax Works (2024) — 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