Dutch Income Tax Calculator (Box 1)
Estimate your 2024 Dutch Box 1 income tax. Enter gross salary and AOW status to see tax before credits, the general and labour tax credits, and your net income.
Updated 2026-06-14 · Free · No sign-up · Runs privately in your browser
Box 1 covers income from work and home. This simplified estimate applies the general tax credit and labour credit; it ignores deductions such as mortgage interest and the 30% ruling.
Show the formula & steps
Simplified estimate based on 2024 Box 1 rates and credits for taxpayers below AOW age. Rates change yearly — verify with the Belastingdienst or a tax adviser before relying on these figures.
How the Dutch Income Tax Calculator Works
In the Netherlands, income is taxed in three “boxes”. Box 1 covers income from work and home ownership — your salary, pension and business profit — and is where most people’s tax sits. This calculator gives a simplified 2024 estimate: enter your gross annual income and whether you are below or above the AOW (state pension) age, and it returns the tax before credits, the credits applied, and your net income.
This is a simplified 2024 estimate. Dutch rates and credits change every year — verify with the Belastingdienst before relying on these figures.
The Formula
Box 1 in 2024 has two brackets for those below AOW age:
36.97% on income up to €75,518 49.50% on income above €75,518
The bracket tax is then reduced by two key credits:
Payable tax = bracket tax − general credit − labour credit (never below €0)
The general tax credit (max €3,362) and labour credit (max ~€5,532) both phase out as income rises.
Worked Example
For a gross salary of €45,000, below AOW age:
- The whole amount is in the first bracket: €45,000 × 36.97% = €16,637 bracket tax.
- General tax credit: €3,362 − 6.630% × (€45,000 − €24,812) ≈ €2,023.
- Labour credit (approx.): around €5,406.
- Tax payable = €16,637 − €2,023 − €5,406 ≈ €9,208.
- Net income ≈ €45,000 − €9,208 = €35,792.
2024 Box 1 Brackets (Below AOW Age)
| Taxable income | Rate |
|---|---|
| Up to €75,518 | 36.97% |
| Above €75,518 | 49.50% |
| Credit | 2024 maximum | Phase-out |
|---|---|---|
| General tax credit | €3,362 | 6.630% above €24,812 |
| Labour credit | ~€5,532 | Tapers above ~€39,957 |
Why Box 1 Matters
Box 1 determines the net pay most employees take home, so understanding the brackets and credits explains why a pay rise is partly absorbed by both higher tax and shrinking credits. Because the credits phase out, your effective tax rate climbs faster than the headline bracket rates suggest — a common surprise for people moving into the second bracket.
For taxpayers at or above AOW age, the first-bracket rate is much lower because the AOW (state pension) social premium no longer applies; this calculator approximates that with a reduced first-bracket rate.
This tool is a general estimator, not tax advice. It omits the 30% ruling, deductions and allowances, and uses an approximate labour credit. Confirm your exact position with the Belastingdienst or a qualified Dutch tax adviser.
Frequently asked questions
What are the 2024 Dutch Box 1 tax rates?+
For taxpayers below the state pension (AOW) age in 2024, Box 1 income from work and home is taxed at 36.97% on the first €75,518 and 49.50% on everything above that. These two rates are then reduced by personal tax credits before you arrive at the tax actually payable.
What is the algemene heffingskorting?+
The algemene heffingskorting, or general tax credit, is a credit every taxpayer receives. In 2024 it is worth up to €3,362 and phases out at 6.630% for income above €24,812, reaching zero around €75,518. It directly reduces the tax you owe rather than your taxable income.
What is the arbeidskorting (labour credit)?+
The arbeidskorting is a tax credit for people with income from work, worth up to about €5,532 in 2024. It rises with labour income up to roughly €39,957 and then tapers off, disappearing at very high incomes. This calculator applies an approximate version of the official tapering bands.
Does this calculator include the 30% ruling or deductions?+
No. This is a simplified Box 1 estimate that applies only the general and labour tax credits. It does not include the 30% ruling for expats, mortgage interest deduction, pension contributions or other personal allowances, all of which can change your actual tax. Treat the result as a guide, not a filing figure.
How accurate is this Dutch tax estimate?+
It uses the published 2024 Box 1 brackets and credit parameters, so it is close for a straightforward salaried situation below AOW age. The labour credit uses approximate bands, and rates change every year, so always confirm your figures with the Belastingdienst or a tax adviser before relying on them.