What are the income tax rates in Netherlands in 2025?

Netherlands has 3 income tax brackets in 2025, starting at 35.8% and rising to a top marginal rate of 49.5%. The full bracket table is shown below the calculator.

What is the top income tax rate in Netherlands?

The top marginal income tax rate in Netherlands is 49.5% in 2025. Box 1 rates include national insurance; general and labour tax credits approximated as an allowance.

What is the difference between the effective and marginal tax rate?

Your marginal rate is the tax on your next euro of income — the rate of the highest bracket you reach. Your effective rate is total tax divided by total income, and is always lower in a progressive system because earlier income is taxed at lower rates.

Netherlands Income Tax Calculator 2025

Netherlands applies 3 progressive tax brackets ranging from 35.8% to 49.5% in 2025. Enter your taxable income to see tax owed per bracket, your effective rate and your marginal rate.

Country

Tax year

Annual gross income

Income tax

€11,571

Tax year 2025

Effective tax rate

25.7%

income tax / gross income

Marginal rate

37.5%

top bracket reached

Bracket-by-bracket breakdown

Bracket (EUR)	Rate	Taxable	Tax
€0 – €25,441	35.8%	€25,441	€9,113
€25,441 – €63,817	37.5%	€6,559	€2,458

Brackets apply after the tax-free allowance of €13,000 and deductible social contributions.

Note: Box 1 rates include national insurance; general and labour tax credits approximated as an allowance.

Taxable income (EUR)	Marginal rate
€0 – €25,441	35.8%
€25,441 – €63,817	37.5%
€63,817 – and above	49.5%

Tax-free allowance: €13,000. Employee social contributions: 0%. Box 1 rates include national insurance; general and labour tax credits approximated as an allowance.

Netherlands Income Tax Calculator 2025

Bracket-by-bracket breakdown

Netherlands income tax brackets (2025)

Frequently asked questions

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Bracket-by-bracket breakdown