Germany vs Netherlands: salary after tax 2026
I live in Germany and I'm thinking about the Netherlands · · rules checked 14 Nov 2026 · sources
The full picture
| Line | Germany, standard | Netherlands, 30% ruling | Difference |
|---|---|---|---|
| Gross salary | €100,000 | €100,000 | €0 |
| Income tax | €23,593 | €15,001 | −€8,592 |
| Tax-free salary | – | €27,000 | |
| Social security | €18,377 | €7,466 | −€10,911 |
| Total tax and contributions | €41,970 | €22,467 | −€19,503 |
| Net per year | €58,030 | €77,533 | +€19,503 |
| Net per month average | €4,836 | €6,461 | +€1,625 |
Year by year
Staying in Germany, standard rules apply. The 30% ruling lasts 5 years from your move to the Netherlands, at 27% for rulings starting from 2027.
What drives the difference
Less income tax in the Netherlands. The 30% ruling pays 27% of salary tax-free.
Less in contributions. Contributions come to €7,466 a year in the Netherlands, against €18,377 in Germany.
The tax benefits
Germany has no tax regime for people who move there. Moving costs are still deductible in the year you move; the Germany calculator works them out.
Read what movers can deductPart of salary paid tax-free, for people recruited from abroad who meet the salary requirement. 30% in 2026, 27% for rulings that start later.
Read the 30% ruling guideSources and limits
Germany
- Einkommensteuergesetz (EStG), §§ 32a, 39b · gesetze-im-internet.de
- Solidaritätszuschlaggesetz 1995, §§ 3, 4 · gesetze-im-internet.de
- Sozialversicherungsrechengrößen-Verordnung 2026 · gesetze-im-internet.de
- SGB V (Krankenversicherung), §§ 241, 242 · gesetze-im-internet.de
- SGB XI (Pflegeversicherung), § 55 · gesetze-im-internet.de
- SGB VI (Rentenversicherung), § 158 · gesetze-im-internet.de
- SGB III (Arbeitsförderung), § 341 · gesetze-im-internet.de
Netherlands
- Wet inkomstenbelasting 2001, art. 2.10, 8.10 en 8.11 · wetten.overheid.nl
- Wet op de loonbelasting 1964, art. 31a · wetten.overheid.nl
- Heffingskortingen 2026 · Belastingdienst
- Premie volksverzekeringen 2026 · Belastingdienst
- Expatregeling (30%-regeling) aanvragen · Belastingdienst
Employment contract, single, constant salary. Not covered: self-employment, partial years, joint filing, children (except Italy's impatriate share).
Calculated by our 2026 rules. How each country is tested, and what isn't checked yet, is on the methodology page.