Dutch Tax & Salary Calculators for Expats and Entrepreneurs

What was the total annual wage in the prior tax year? This figure (‘jaarloon bijzonder tarief’) is required to determine the applicable withholding rate for holiday allowance, 13th-month payments and similar additional remuneration.

Note: If left blank, the calculation assumes the prior-year annual wage equals the current annualised salary.

Is this an electric vehicle? For electric vehicles first registered on or before 31 December 2027, a reduced benefit-in-kind rate applies for five years up to a specified manufacturer’s list price cap. The standard rate applies to any portion of the list price exceeding the cap.

Applicable benefit-in-kind (bijtelling) rates are as follows:

• Electric vehicles (EV):
  • First registered up to and including 2027: select ‘Yes’ for ‘Electric vehicle (EV)’ above and refer to the table under ‘Reduced benefit-in-kind rate’.
  • From 2028 onwards: 22%.
• Petrol, diesel or LPG vehicles (incl. hybrid) – 22%.
• Oldtimer (vehicle >15 years old):
  • Zero CO⁠₂ emissions: refer to electric vehicle rates.
  • Other: 35% of current market value (dagwaarde).
• Hydrogen vehicle – refer to electric vehicle rates.
• Solar-cell vehicle – refer to electric vehicle rates.

Note: A reduced benefit-in-kind rate applies for five consecutive years, commencing on the first day of the month following the date of first registration. Thereafter the standard rate of 22% applies.

For electric vehicles first registered on or before 31 December 2027, a reduced benefit-in-kind percentage applies up to a specified list price cap, as set out in the table below.
For hydrogen and solar-cell vehicles the same rates apply but without a cap.

The reduced rate applies for five years from the first day of the month following the date of first registration, after which the standard rate of 22% applies.

Enter the reduced percentage (e.g. 18 for 2026) and the cap in euros (e.g. 30000). The standard rate above the cap is applied automatically.

The taxable value generally corresponds to the original manufacturer’s list price (cataloguswaarde). Where private use is demonstrably fewer than 500 kilometres per annum, no benefit-in-kind applies — enter 0 in that case.

The amount contributed per payroll period by the employee for private use of the company vehicle. This contribution is offset against the benefit-in-kind addition.

The amount contributed per payroll period where the employee uses a company vehicle with a list price exceeding the company standard. This contribution is not offset against the benefit-in-kind addition.

The taxable value generally corresponds to the retail (consumer) price of the bicycle.

The amount contributed per payroll period by the employee for use of the company bicycle. This contribution is offset against the benefit-in-kind addition.

E.g. a tax-exempt commuting allowance (reiskostenvergoeding) for home-to-work travel.

E.g. a contribution to the employee association (personeelsvereniging).

The taxable monetary value of non-cash remuneration received (benefits in kind, loon in natura).

Where applicable, the employee’s pension premium and/or disability insurance premium (AOV) withheld per payroll period.