Rates last updated: 10 October 2026 · How we verify
🇳🇱 Ireland vs Netherlands Tax in 2026: Which One Actually Costs You More?
Dublin and Amsterdam compete for the same people — the same tech companies, the same multinationals, often the same job offers. So which one actually leaves more in your pocket?
The answer depends on your salary more than in any other comparison we've done. Here's what the numbers show for a single employee with no dependants, using verified 2026 rates on both sides:
| Gross salary | Ireland — you keep | Netherlands — you keep | Netherlands, after health insurance and allowance |
|---|---|---|---|
| €30,000 | 87.7% | 92.5% | 91.3% |
| €60,000 | 74.9% | 73.5% | 70.3% |
| €100,000 | 64.5% | 62.7% | 60.8% |
On tax alone, the Netherlands is cheaper than Ireland below about €41,000 and more expensive above it. But every Dutch resident must also buy basic health insurance, which costs €1,884 a year on average in 2026 and is paid directly to an insurer rather than through payroll. Once that's included, Ireland comes out ahead at €60,000 and €100,000. At €30,000 the Netherlands stays ahead, because a Dutch health-care allowance gives back most of the premium on lower incomes.
This guide works through both sides — employees first, then the 30% ruling, investments and companies — with every calculation shown.
Notes on the Dutch figures. Both countries use the euro, so there's no conversion. Dutch salaries are often quoted without the annual holiday allowance; our figures use total annual gross pay. We exclude workplace pension contributions, which many Dutch employees pay through payroll at rates set by their pension scheme, and the 30% ruling, which is covered separately below.
For employees: the same salary, both systems
- On €60,000 a single employee keeps €44,924.68 in Ireland and €44,093.53 in the Netherlands on tax alone, €831 apart.
- That's an effective rate of 25.1% against 26.5%.
- After the average compulsory health insurance premium of €1,884, the Irish employee is €2,715 a year better off.
A single employee, no dependants, on €60,000 gross.
Ireland, 2026
| Calculation | Amount | |
|---|---|---|
| Income tax at 20% | €44,000 × 20% | €8,800.00 |
| Income tax at 40% | €16,000 × 40% | €6,400.00 |
| Less tax credits | €2,000 personal + €2,000 employee | −€4,000.00 |
| Income tax | €11,200.00 | |
| USC | 0.5% / 2% / 3% across the bands | €1,332.82 |
| PRSI | 4.2% to September, 4.35% from October | €2,542.50 |
| Total deductions | €15,075.32 | |
| Net pay | €44,924.68 |
Netherlands, 2026
| Calculation | Amount | |
|---|---|---|
| Income tax and national insurance, first band | €38,883 × 35.75% | €13,900.67 |
| Income tax, second band | €21,117 × 37.56% | €7,931.55 |
| Tax before credits | €21,832.22 | |
| Less general tax credit | €3,115, reduced by 6.398% of income above €29,736 | −€1,178.71 |
| Less labour tax credit | €5,685, reduced by 6.51% of income above €45,592 | −€4,747.04 |
| Total deductions | €15,906.47 | |
| Net pay | €44,093.53 | |
| Average basic health insurance premium | paid directly to the insurer | −€1,884.00 |
| Net after health insurance | €42,209.53 |
Effective rate on tax alone: 25.1% in Ireland, 26.5% in the Netherlands — just €831 apart. After the average health insurance premium, the Irish employee is €2,715 a year better off.
Why the answer flips around €41,000
- The Dutch first band of 35.75% includes 27.65% national insurance, and Dutch credits of up to €3,115 plus €5,685 wipe out most of the bill on a modest salary.
- They taper away above €29,736 and €45,592, so the Dutch marginal rate reaches 50.5% at €60,000 and 56.0% at €100,000, against Ireland's 47.2% and 52.2%.
- The Dutch 49.5% top rate applies above €78,426.
The two systems are built very differently.
The Dutch first band includes national insurance. The 35.75% rate on the first €38,883 is made up of 8.10% income tax and 27.65% national insurance premiums. Instead of a separate charge like PRSI, national insurance is collected through this band — and the income-related health contribution is paid by the employer.
Dutch tax credits are generous at the bottom. The general tax credit is €3,115 and the labour tax credit reaches €5,685. The two peak at different incomes, so you never get both maximums at once — but together they can still come to more than €8,000, about double Ireland's €4,000. On a modest salary, that wipes out most of the bill, which is why the Netherlands wins at €30,000 on tax alone.
Then the credits taper away — fast. The general credit shrinks by 6.398% of every euro above €29,736 and disappears at €78,426. The labour credit shrinks by 6.51% of every euro above €45,592 and disappears at €132,920. Losing credit as you earn more works like an extra tax: the Dutch marginal rate at €60,000 is 50.5% against Ireland's 47.2%, and at €100,000 it's 56.0% against Ireland's 52.2%.
And the top rate starts earlier. The Netherlands charges 49.5% on income above €78,426. Ireland's top income tax rate is 40%, though USC and PRSI take the Irish marginal rate to 52.2% above €70,044.
Health insurance: the cost that isn't a tax
- Dutch basic health insurance is compulsory and bought privately, €1,884 a year on average in 2026 plus a compulsory excess.
- The zorgtoeslag allowance, for single people earning up to €40,857, gives back about €1,512 at €30,000, which is why the Netherlands still keeps 91.3% there.
- At €60,000 and €100,000 there is no allowance.
In Ireland, public health care is funded from general taxation, and private health insurance is optional — although many people buy it. In the Netherlands, basic health insurance is compulsory and bought from a private insurer. The average premium in 2026 is €1,884 a year, or about €157 a month, and there's also a compulsory annual excess.
Lower earners get help: the Dutch health-care allowance (zorgtoeslag) is available to single people with income up to €40,857 in 2026, and it reduces the net cost of the premium. At an income of €30,000 the Belastingdienst table gives €126 a month, about €1,512 a year — most of the premium. That's why the last column of the table above shows 91.3% at €30,000: €1,884 out, €1,512 back. At €60,000 and €100,000 there's no allowance.
If you already pay for private health insurance in Ireland, the fair comparison is somewhere between the two Dutch columns.
The 30% ruling
- A qualifying employee recruited from abroad can receive up to 30% of salary tax-free for up to five years, so tax is charged on 70% of pay.
- The rate falls to 27% from 2027, and in 2026 it applies on a salary of at most €262,000.
- Ireland's SARP is far narrower: 30% of earnings above €125,000, for assigned employees only.
The Netherlands' best-known expat incentive lets an employer pay up to 30% of salary tax-free to a qualifying employee recruited from abroad, for up to five years. From 2027 the percentage falls to 27%. In 2026 the benefit is calculated on a salary of at most €262,000. There are salary requirements and other conditions, and the employer and employee apply for it together.
For someone who qualifies, it changes the table dramatically: tax is only charged on 70% of salary. That's why many people moving to Amsterdam find Dutch net pay higher than they expected.
Ireland's closest equivalent, SARP, is far narrower. It applies only to employees assigned here by their employer, and exempts 30% of earnings above €125,000 from income tax.
What the table doesn't show
- Irish reliefs have to be claimed by you, and investments are taxed on a different basis.
- The Dutch box 3 taxes a deemed 6.00% return at 36% every year above €59,357 per person, whether or not you sold.
- Ireland charges 31% CGT on the actual gain, with a €1,270 exemption.
In Ireland, nobody claims your reliefs for you. Rent credit, medical expenses, remote working relief, flat rate expenses — every one has to be claimed, by you. You can claim them for up to four years back. See the top Irish tax deductions you could be missing.
Investments are taxed on a completely different basis. The Netherlands doesn't tax most gains when you sell. Instead, "box 3" taxes a deemed return on your net wealth every year, whether or not you sold anything and whether or not your investments went up.
In 2026, investments other than savings are assumed to return 6.00%, taxed at 36% — about 2.16% of their value a year — above a tax-free allowance of €59,357 per person. Ireland charges 31% CGT (33% before 7 October 2026) on the actual gain when you sell, with a €1,270 annual exemption. Which is cheaper depends entirely on how your investments perform. See capital gains tax in Ireland.
For companies and the self-employed
- Ireland's 12.5% on trading income beats the Dutch 19% on the first €200,000 and 25.8% above it.
- For investment companies it is closer: Ireland's 25% on non-trading income against the Dutch 19% lower rate.
- Dutch self-employed profits go through the box 1 scale with entrepreneur allowances.
| Ireland | Netherlands | |
|---|---|---|
| Company, trading income | 12.5% | 19% on the first €200,000, 25.8% above |
| Company, non-trading income | 25% | same rates |
For trading companies, Ireland wins. Even the Dutch lower rate of 19% is well above Ireland's 12.5%, and profits above €200,000 are taxed at 25.8%.
For investment companies, the comparison is closer. Ireland taxes non-trading income at 25%; a small Dutch company pays 19% on its first €200,000 of profit.
The Irish director requirement applies as usual: at least one EEA-resident director, which Dutch residents satisfy.
For the self-employed, Dutch business profits are taxed on the same box 1 scale as employment income, with allowances specific to entrepreneurs.
If you're moving between the two
- Coming to Ireland, check emergency tax and Split Year Treatment in your arrival year.
- Moving to the Netherlands, ask early whether your employer will apply for the 30% ruling.
- On the Irish side, claim the four open years before 2022 closes on 31 December 2026; under the 2019 convention relief is available but has to be claimed.
Coming to Ireland from the Netherlands. Your arrival year is worth checking. If your first payslips were on emergency tax, or on a "week 1" basis that doesn't backdate your credits to 1 January, you'll have overpaid — and that only comes back once you file.
If you worked abroad earlier in the year, Split Year Treatment can keep that foreign employment income out of the Irish computation, provided you weren't Irish resident the year before and stay resident the following year. You have to claim it. The practical steps for your first months are in moving to Ireland: how cross-border taxes work.
Going the other way. If you're moving to Amsterdam for a job, ask early whether your employer will apply for the 30% ruling. On the Irish side, your departure year often produces a refund, and four years remain open behind you. 2022 closes permanently on 31 December 2026. See leaving Ireland and the refund you might be owed.
Ireland and the Netherlands signed a new double taxation convention in Dublin on 13 June 2019, replacing their 1969 agreement. The same income shouldn't be taxed twice — but relief is claimed and evidenced, not applied automatically. You can find both texts on Revenue's page for the Ireland–Netherlands treaty.
Note too that as an Irish tax resident you're within Irish CGT on assets anywhere in the world — although if you're not Irish-domiciled — and moving here doesn't by itself make you Irish-domiciled — a gain on an asset abroad is generally taxed in Ireland only to the extent the proceeds are brought into Ireland. After three consecutive years here you also become ordinarily resident, which keeps you within the charge for three years after you leave. The fundamentals are in the complete guide.
If your position spans both countries — employment in one, property or a company in the other — that's what our VIP Premium service is for. For a straightforward review of four open Irish years, the Tax Back service covers it. No refund, no fee.
If you're already living in Ireland, the more useful question isn't which country taxes less — it's whether you've claimed the four years that are still open. Start with 2022.
Related reading
Questions we get asked
Is the Netherlands cheaper than Ireland?
On tax alone, below about €41,000 it is; above that, Ireland is cheaper. Once you add the compulsory Dutch health insurance premium, Ireland is ahead at €60,000 and €100,000. At €30,000 the Dutch health-care allowance offsets most of the premium, so the Netherlands stays ahead.
Why do Dutch payslips look so different?
Because national insurance is built into the first tax band rather than deducted separately, and because two tax credits — general and labour — are calculated from your income. Irish payslips show income tax, USC and PRSI as three separate lines. See how to read your Irish payslip.
I've been offered a job in Amsterdam with the 30% ruling. How does that compare?
Very favourably for the first five years, because only 70% of your salary is taxed — 73% from 2027. Compare the offer on net pay with the ruling, and again without it, because it ends after five years.
Is Dutch health insurance included in the tax figures?
No. It's a compulsory premium paid to a private insurer, not a tax, so our main comparison shows it separately. It averages €1,884 a year in 2026.
How does the Netherlands compare to other countries?
It's the only country in our comparisons that beats Ireland at €30,000 on tax alone. On tax alone at €60,000, only the UK and Ireland keep more of your salary; at €100,000 it's mid-table. See Ireland vs Germany tax, Ireland vs UK tax and Ireland vs France tax.