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Working in the Netherlands, living in Belgium: your net salary

Gross salary in the Netherlands, household in Belgium: deductions in both countries, the cross-border status and what you keep.

Rules 2026 · updated 11 November 2026

Gross salary
EUR

Gross pay from your employer in EUR.

h

Your job in the Netherlands

More options
%
%

Deducted before tax. Many CAO pension schemes charge employees about 4–8 %, often on salary minus a franchise — enter the effective % of your gross. Capped at the 2026 maximum pensionable wage of €137,800.

Your household in Belgium

%

Your commune’s surcharge; under the protocol to the treaty it is also levied on the Belgian tax that would be due on your Dutch salary.

Working days and cross-border status

Taxed in the Netherlands; Belgian municipal surcharge

No home-office tolerance between Belgium and the Netherlands: every day worked in Belgium is taxed in Belgium.

Health insurance

€

Working in the Netherlands, you must take out a Dutch basic health insurance (zorgverzekering) even though you live abroad; the premium depends on the insurer and the country of residence. Leave empty if unknown — none is assumed.

Assumptions

Days actually worked (without holidays and sick days); base for the shares above.

Your net incomeTaxed in the Netherlands; Belgian municipal surcharge
Net per year
€37,746
gross €48,600
Net per month
€3,146
gross €4,050
Net per hour
€18.15
gross €23.37
Net €37,746 77.7%Deductions Netherlands €10,153 20.9%Deductions Belgium €700 1.4%

Breakdown

Gross salary€48,600
Netherlands — country of work
Wage tax (loonbelasting)10.54%Qualifying non-resident (≥ 90 % of your income taxed in the Netherlands): tax part of all credits (general 1,908 €, labour 5,489 €), claimed in the Dutch tax return.€5,123
National insurance (AOW, Anw, Wlz)10.35%27.65 % on the first €38,883 of taxable wage, part of the 35.75 % bracket-1 rate; reduced by the premium share of the tax credits.€5,030
Dutch basic health insurance (zorgverzekering, your input)not entered€0
Subtotal 20.9%€10,153
Belgium — country of residence
Income tax Belgium (residence)Municipal surcharge 7.0 % on the Belgian tax that the exempt Dutch salary would bear (treaty protocol point 24 a): 700.43 €. Approximation with the Belgian withholding formula.€700
Subtotal 1.4%€700
Total deductions 22.3%€10,854
Net income€37,746

If you lived and worked in the Netherlands

Net as a resident€38,447
Net as a cross-border worker€37,746

€700 less per year as a cross-border worker

Same gross, same household. Living costs are not included.

Full salary calculator in the Netherlands →

Conversion and days

Base salary per year€45,000
+ Holiday allowance 8 % (vakantiegeld)€3,600
= Gross per year€48,600
Implied base hourly wage€22
Working days outside the work country0
Gross taxable in the work country€48,600
Gross taxable in the country of residence€0

Good to know

  • The Netherlands taxes the pay for days worked there; there is no home-office tolerance between Belgium and the Netherlands in 2026, so every day worked in Belgium is taxed in Belgium. You entered 0 of 220 days.
  • Dutch tax shown as settled in the annual return (aangifte). Your employer withholds tax applying the credits allowed for non-residents (premium part of all credits, tax part of the labour credit; residents of Belgium also of the general credit); the rest is refunded after the end of the year if you qualify. National-insurance premiums (AOW, Anw, Wlz) are due on the whole wage because you are insured in the Netherlands.
  • No Dutch health-insurance premium entered: frontier workers pay their own premium to a Dutch insurer, which varies by insurer and country of residence, so none is assumed — the net shown is before health insurance.
  • Social security in the Netherlands (Reg. 883/2004): national-insurance premiums in the wage-tax table, employee insurances and the income-related Zvw contribution paid by the employer. Health: Dutch basic health insurance with your own premium; with the S1 form you are treated in Belgium as well.
Official sources (26) · 2026

Working in the Netherlands, living in Belgium: Dutch tax and a Belgian municipal surcharge

Under the Belgian–Dutch tax treaty of 2001, the Netherlands taxes your salary for the days you work there. There is no home-office tolerance in 2026: every day worked from home in Belgium is taxed in Belgium, at the rate of your total income.

In the Netherlands you are insured in the Dutch schemes: national-insurance premiums on the whole wage and compulsory Dutch basic health insurance with your own premium (enter it; none is assumed). Residents of Belgium receive the tax part of the general and labour tax credits even without meeting the 90 % test, plus the premium part of all credits.

Belgium exempts the Dutch salary, but the treaty protocol (point 24 a) lets your commune levy its surcharge on the Belgian tax this salary would bear if it were Belgian income — that is the Belgian amount shown, at your commune’s rate. It is approximated with the Belgian withholding formula. The compensation scheme of the treaty (art. 27) applies only to residents of the Netherlands working in Belgium, not to you.