Net pay

The worked example uses €3,500.00 gross a month.

Gross for a net

How the month is calculated

For someone who has not reached state-pension age, box 1 is 35.75% up to 38,883 euros, 37.56% up to 78,426 and 49.50% above that. The general credit is 3,115 euros up to 29,736 euros, then falls by 6.398% of the income above that, and it is zero from 78,427 euros. The labour credit follows the 2026 table and cannot, together with the general credit, push the tax below zero.

Worked example: €3,500.00 gross leaves €2,906.16 net. Wage tax is €593.84 a month, and tax for the year is €7,126.05.

Occupational pension, holiday allowance and the state-pension-age rates are left out. There is no separate employee social line because those premiums sit inside the first bracket.

Common questions

Does this include state-pension-age rates?

No. The page uses the 2026 box 1 rates for someone who has not reached that age. Those rates are lower in the first bracket.

Where is the pension contribution?

An occupational pension is not calculated. The national-insurance part of the first bracket is already inside the 35.75% rate.

Can the credits make the tax negative?

No. The two credits stop at zero tax.