Statutory and legislative payroll changes in Netherlands, each linked to the page it was checked against. For information only, not legal or tax advice: confirm details with the source before acting. See the terms.
Three-bracket box 1 scale and tax credits for 2026
Effective 1 Jan 2026
Box 1 rates for 2026 (below AOW age): 35.75% up to €38,883, 37.56% from €38,883 to €78,426, and 49.50% above €78,426. The algemene heffingskorting is up to €3,115 and the arbeidskorting peaks at €5,685 at €45,592 of income.
For the employer
- Use the Belastingdienst 2026 wage tax tables from the first January pay run.
For the employee
- Tax credits are applied through payroll withholding.
Source: Belastingdienst - Voorlopige aanslag 2026: gebruikte tarieven en heffingskortingen · Last verified 1 October 2026
Minimum wage rises to €14.99 an hour from 1 July 2026
Effective 1 Jul 2026
The statutory minimum wage for workers aged 21 and over was €14.71 an hour from 1 January 2026 and rose to €14.99 an hour from 1 July 2026.
For the employer
- Raise any worker aged 21+ below €14.99 an hour from the July 2026 pay run.
For the employee
- Minimum-wage workers receive the increase automatically.
Source: Rijksoverheid - Bedragen minimumloon 2026 · Last verified 1 October 2026