| Gross annual income | NBI per month | NBI per year | Net/gross |
|---|---|---|---|
| € 20,000 | € 1,621 | € 19,452 | 97% |
| € 25,000 | € 2,018 | € 24,216 | 97% |
| € 30,000 | € 2,313 | € 27,756 | 93% |
| € 35,000 | € 2,562 | € 30,744 | 88% |
| € 40,000 | € 2,810 | € 33,720 | 84% |
| € 45,000 | € 3,051 | € 36,612 | 81% |
| € 50,000 | € 3,262 | € 39,144 | 78% |
| € 60,000 | € 3,674 | € 44,088 | 73% |
| € 70,000 | € 4,087 | € 49,044 | 70% |
| € 80,000 | € 4,493 | € 53,916 | 67% |
| € 100,000 | € 5,226 | € 62,712 | 63% |
| € 125,000 | € 6,142 | € 73,704 | 59% |
| € 150,000 | € 7,151 | € 85,812 | 57% |
Calculated with the Alimentatie Inzicht calculation core (box 1 rates, general tax credit and employed person's tax credit 2026). Amounts are rounded to whole euros.
Methodology
The figures are model-based indications, calculated with the same calculation core (the calculation program behind the Alimentatie Inzicht calculator). Assumptions:
- Profile: a single employee (employment) without children.
- Tax: the 2026 box 1 brackets, with the general tax credit (including its phase-out) and the employed person's tax credit.
- NBI = gross income − income tax and contributions + tax credits.
- Not included: benefits, the child-related budget, the IACK, housing costs or assets — these depend on the personal situation and appear in a full calculation.
The calculation core has been checked against one reference calculation from a professional 2026 maintenance report: at a gross income of € 130,000 it calculates an NBI of € 6,326 a month, equal to that report. This is a spot check, not a full validation. The method follows the Rapport Alimentatienormen 2026 (Trema guidelines) of the Expertgroep Alimentatienormen, rechtspraak.nl. That report is a guideline for the courts, not law.
Why the NBI is decisive
The NBI determines both the needs and the capacity. For child maintenance the joint NBI of both parents is used to determine the parents' own share of the children's costs; for spousal maintenance the NBI is the basis of the Hofnorm. Want to calculate your own, full NBI — including children, benefits and housing costs? Use the NBI calculator.
Using or citing this data
You may freely reproduce, embed or cite this table under CC BY 4.0, provided you credit the source. Suggested attribution:
“NBI table 2026, Alimentatie Inzicht (Kompas Legal & Finance) — https://alimentatieinzicht.nl/nbi-tabel-2026.html”
The figures in this table are also published as data files on this site. Both files are generated at every publication from the same calculation core as the table above, and checked against it cell by cell, so they cannot differ from it.
2026 figures · free to reuse under CC BY 4.0 with attribution · method as set out in the Rapport Alimentatienormen (Dutch Trema guidelines) of the Expertgroep Alimentatienormen, rechtspraak.nl.