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NPD calculator

Non-taxable minimum under the 2026 rules.

Inputs

Result

Gross salary2 000,00 €
Applicable NPD516,12 €
Taxable amount1 483,88 €

How it works?

NPD = €747 − 0.24 × (gross − €1,038), floored at 12% of the base (€89.64).

Official sources:VMI· 2026 · 2026-09-04

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