Italy vs Netherlands: salary after tax 2026
I live in Italy and I'm thinking about the Netherlands · · rules checked 14 Nov 2026 · sources
The full picture
| Line | Italy, standard | Netherlands, 30% ruling | Difference |
|---|---|---|---|
| Gross salary | €100,000 | €100,000 | €0 |
| Income tax | €33,250 | €15,001 | −€18,249 |
| Tax-free salary | – | €27,000 | |
| Social security | €9,628 | €7,466 | −€2,162 |
| Total tax and contributions | €42,878 | €22,467 | −€20,411 |
| Net per year | €57,122 | €77,533 | +€20,411 |
| Net per month average | €4,760 | €6,461 | +€1,701 |
Year by year
Staying in Italy, 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 €9,628 in Italy.
The tax benefits
Only 50% of salary is taxed (40% with a child under 18), for people moving to Italy who weren't resident there for 3 years. Contributions are paid in full.
Read the impatriate regime 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
Italy
- Testo unico delle imposte sui redditi (DPR 917/1986), artt. 11, 13 e 49-51 · Normattiva
- Legge 30 dicembre 2025, n. 199 (legge di bilancio 2026) · Normattiva
- Legge 30 dicembre 2024, n. 207 (legge di bilancio 2025), art. 1, c. 4-9 · Normattiva
- Decreto legislativo 27 dicembre 2023, n. 209, art. 5 · Normattiva
- INPS, circolare n. 6 del 30 gennaio 2026 · INPS
- Addizionale regionale IRPEF, Regione Lombardia · Regione Lombardia
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.