Salary calculator 2026: gross ↔ net

How net salary is calculated from gross in 2026

The figures on this page are computed by the Vadi tax engine using the rates in force on 1 October 2026. The calculation is for information only and does not replace tax advice.

Net salary — take-home pay — is what remains of the gross salary after two deductions: the employee's VSAOI (state social insurance contributions) and IIN (personal income tax). Both are withheld and paid to the state by the employer; the employee does not pay anything personally.

1. The employee's VSAOI is calculated on the gross salary — 10.5%.
2. If the payroll tax book has been submitted to the employer, the non-taxable minimum is deducted from the remainder — €550 a month. It is the same for everyone, whatever the salary.
3. With the tax book, reliefs are deducted too: €250 a month per dependant, plus reliefs for persons with a disability and for politically repressed persons.
4. The employer withholds IIN of 25.5% from the resulting tax base — one rate, whatever the salary. If income for the year exceeds €105,300, the excess is taxed at 33%, but that is done in the annual income declaration, not when the salary is paid.
5. Net salary = gross salary − VSAOI − IIN.

On top of the gross salary the employer pays its own share of VSAOI — 23.59% — and a business-risk state fee of €0.36 a month per employee. The combined VSAOI rate is 34.09%; the rates are lower for working pensioners and service-pension recipients, and the calculator applies them when you select that status.

The employer declares payroll taxes for a month in the employer's report by the 17th of the following month and pays them by the 23rd; if the date falls on a day off, the deadline is the next working day. For example, for October 2026 salaries the report is due by 17 November 2026 and the taxes by 23 November 2026.

If the month included vacation or sick leave, the gross amount also contains vacation pay and employer's sick pay — they are taxed in the same way as salary. How Vadi runs this calculation for all employees every month and prepares the report for EDS (the State Revenue Service's e-filing system) is described in the handbook section “Payroll and DDZ”.

Salary calculation examples: €1,000 and €2,000 gross

€1,000 gross with the payroll tax book, no dependants

If the tax book has not been submitted to this employer, the non-taxable minimum is not applied: on the same salary IIN is €228.23 and the take-home pay is €666.77 — €140.25 less. The overpaid tax can be reclaimed by filing the annual income declaration.

€2,000 gross with the tax book and one dependant

Each dependant registered in the tax book reduces IIN by €63.75 a month, and the non-taxable minimum reduces it by €140.25.

Gross-to-net table 2026: the most searched salaries

Calculated with the payroll tax book submitted, no dependants or other reliefs, at the standard VSAOI rate. The first row is the minimum monthly wage in 2026.

Sources: VSAOI rates — Cabinet Regulation No. 786; income tax rates — State Revenue Service (VID); non-taxable minimum and reliefs — Ministry of Finance; minimum wage — State Labour Inspectorate; business-risk fee — Cabinet Regulation.