Rekenbox · 2026
13th month salary calculator
Convert a gross bonus to net using the Dutch 2026 special-payment table.Height follows the amount. All values in euros.
- Gross special payment
- €3,500.00
- Special rate (%)
- 42.01
- Annual wage for special rate
- €45,360.00
Findings and points to check
- Withholding is an advance payment. Final tax depends on total annual income and personal circumstances.
Assumptions, sources and version
2026 · nl-2026.1 · v2026.1
- Estimated withholding for a Dutch resident employee. Final income tax depends on total annual income. State pension option: born from 1946 and pension age reached throughout the year.
- Belastingdienst — witte tabel bijzondere beloningen 2026 (2026-09-06)
- Belastingdienst — loonheffingen 2026 (2026-09-04)
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Understand your result
How this tool works
A thirteenth month is an additional gross salary payment. The amount reaching your bank account depends on payroll withholding for special payments. Enter the gross payment and the annual taxable wage used for special payments. This tool shows the withholding, applied percentage and estimated net amount. You can use the same calculation for a bonus or a year-end allowance.
Calculating the special payment rate
Net payment = gross payment − special-rate withholding
The rate comes from the Dutch white special-payment table for 2026. Your annual taxable wage determines the applicable row. Use the annual figure shown by your employer on your payslip. A salary you calculate yourself can differ, for example when last year’s employment covered only part of the year and was annualised. Do not enter the bonus itself as the annual wage. Check the annual figure on your latest payslip.
Why can the net bonus be lower than expected?
When payroll tax credit applies, the table accounts for tax credits increasing or decreasing with income. The resulting percentage can therefore differ from your income-tax bracket. This is not a separate bonus tax: withholding is an advance payment of income tax. Your annual return considers total income for the calendar year together with deductions and other personal circumstances.
Year-end allowance and thirteenth month
A thirteenth month is often one gross monthly salary. A year-end allowance can instead be a percentage of annual earnings. Your contract or collective agreement determines eligibility, which components count and how a partial year is treated. Calculate the gross entitlement first, then estimate its net payment here. The calculator does not determine your legal entitlement to the allowance.
Using your result
Compare the annual wage and tax-credit setting with your payslip before investigating a difference. The regular monthly table still applies to your ordinary salary. Add the special payment’s net amount to your ordinary net salary afterwards. Keep the free PDF with your pay offer and use the gross-to-net tool for monthly pay. Different pension arrangements or non-resident taxation require additional checks.
Common questions
What is the special payment rate?
It is the payroll withholding percentage for irregular pay, based on annual taxable wage and tax-credit status. It is an advance tax payment.
Is my thirteenth month taxed twice?
No. Withholding is credited against final income tax. Tax-credit reductions can nevertheless produce a higher withholding percentage.
How do I calculate my year-end allowance?
Use the percentage and wage base in your contract or collective agreement to determine gross entitlement. Enter that gross amount here.
Which annual wage should I enter?
Use the annual special-payment wage on your payslip. It is usually the previous calendar year’s taxable wage, annualised when needed.
Which details do you need?
- Gross bonus, 13th month or year-end payment
- Annual taxable wage for special rate — Use the annual special-payment wage on your payslip, usually the previous year’s taxable salary annualised where needed.
- Apply payroll tax credit
- State pension age reached
Limits of this tool
- Estimated withholding for a Dutch resident employee. Final income tax depends on total annual income. State pension option: born from 1946 and pension age reached throughout the year.
Year: 2026 · Version 2026.1
Sources for this tool
- Belastingdienst — witte tabel bijzondere beloningen 2026 · calculation source checked 2026-09-06
- Belastingdienst — loonheffingen 2026 · calculation source checked 2026-09-04
Prepared by the Rekenbox product team at Winstwaker. The listed source references and calculation version make the method traceable. Report a content error Last updated: 2026-09-06. Rekenbox is a product by Winstwaker. The tool applies a calculation model to your inputs; a result or paid report is not a personal assessment by an adviser.