Income Tax & Payroll Rates · Tax Year 2026

🇳🇱 Netherlands
Tax Guide

Income tax brackets, social security rates, and employer payroll obligations for Netherlands — the data HR and finance teams need for accurate workforce cost planning.

Netherlands Overview

Income Tax Brackets — 2026

BandRateFromTo
Schijf 1 (Band 1)
36.97%
EUR 0EUR 75,518
Schijf 2 (Band 2)
49.5%
EUR 75,518No upper limit

Social Security Contributions

TypeEmployee RateEmployer RateEmployee CapEmployer Cap
AOW/ANW/WLZ (National Insurance — employee)27.65%0%EUR 10,516.47No limit
WW Werkloosheidswet (Unemployment — low risk)0%2.64%No limitNo limit
WIA Arbeidsongeschiktheid (Disability)0%7.54%No limitNo limit
ZVW Inkomensafhankelijke Bijdrage (Health)0%6.51%No limitNo limit

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Tax data is sourced from official government publications and updated monthly. Rates are for the 2026 tax year. This information is for guidance only and does not constitute tax or legal advice. Always consult a qualified tax adviser for Netherlands-specific obligations.

About This Data

  • Sourced from official government publications
  • Updated monthly — always current rates
  • For guidance only — not tax advice

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