Ireland vs Netherlands: salary after tax 2026
I live in Ireland and I'm thinking about the Netherlands · · rules checked 14 Nov 2026 · sources
The full picture
| Line | Ireland, standard | Netherlands, 30% ruling | Difference |
|---|---|---|---|
| Gross salary | €100,000 | €100,000 | €0 |
| Income tax | €27,200 | €15,001 | −€12,199 |
| Tax-free salary | – | €27,000 | |
| Universal Social Charge | €4,031 | – | −€4,031 |
| Social security | €4,238 | €7,466 | +€3,228 |
| Total tax and contributions | €35,468 | €22,467 | −€13,001 |
| Net per year | €64,532 | €77,533 | +€13,001 |
| Net per month average | €5,378 | €6,461 | +€1,083 |
Year by year
Staying in Ireland, 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.
More in contributions. Contributions come to €7,466 a year in the Netherlands, against €4,238 in Ireland.
The tax benefits
30% of salary above €125,000 is left out of income tax, for people their employer assigns to Ireland. USC and PRSI are paid in full.
Read the SARP guidePart 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
Ireland
- Taxes Consolidation Act 1997, Notes for Guidance (Finance Act 2025 edition), ss. 15, 461, 472 (income tax), Part 18D (USC), s. 825C (SARP) · Revenue
- Finance Act 2025, s. 23 (SARP) · Irish Statute Book
- Social Welfare Consolidation Act 2005, s. 13 (PRSI) · Law Reform Commission (revised acts)
- Social Welfare (Miscellaneous Provisions) Act 2024, s. 3 (PRSI rates) · Irish Statute Book
- Tax and Duty Manual Part 34-00-10, Special Assignee Relief Programme · Revenue
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.