In this guide
💡 Looking for a complete banking comparison? Read Best banking for expats in the Netherlands 2026.
This page compares what the official sources say about tax, healthcare, visas and banking in the Netherlands and the UK in 2026. It does not compare salaries, rents or everyday prices, because we have no measured statistics for them that would hold up. Use our Salary Checker and Cost of Living Calculator for the Dutch side.
Quick Overview
| Factor | Netherlands | UK |
|---|---|---|
| Currency | Euro (EUR) | Pound Sterling (GBP) |
| Official language | Dutch | English |
| Expat tax benefit | 30% ruling (conditions apply) | No equivalent |
| Top income tax rate (box 1 / additional rate) | 49.50% | 45% |
| Healthcare | Mandatory Dutch health insurance (average basic premium EUR 157 a month in 2026) | NHS (see nhs.uk and gov.uk for how it works for new arrivals) |
| Status for British citizens | Third-country national; residence permit may be needed | Home country |
Income Tax in 2026
The Netherlands (box 1)
For people below AOW age, the Netherlands uses three box 1 bands in 2026 (Belastingdienst):
| Bracket | Rate |
|---|---|
| Up to EUR 38,883 | 35.75% |
| EUR 38,883 to EUR 78,426 | 37.56% |
| Above EUR 78,426 | 49.50% |
The first band’s rate includes national insurance premiums.
The UK (England, Wales and Northern Ireland)
Rates for 2026 with the standard Personal Allowance (gov.uk; Scotland has different bands):
| Band | Taxable income | Rate |
|---|---|---|
| Personal Allowance | Up to GBP 12,570 | 0% |
| Basic rate | GBP 12,571 to GBP 50,270 | 20% |
| Higher rate | GBP 50,271 to GBP 125,140 | 40% |
| Additional rate | Over GBP 125,140 | 45% |
The Personal Allowance goes down by GBP 1 for every GBP 2 of adjusted net income above GBP 100,000, and is zero at GBP 125,140. Employees also pay Class 1 National Insurance: for category A that is 8% on weekly earnings between GBP 242.01 and GBP 967 and 2% above that (gov.uk).
The 30% ruling
If you are recruited from abroad, your Dutch employer can pay up to 30% of your salary as a tax-free allowance, if you meet the conditions. In 2026 the salary norm is €48,013 and the maximum untaxed allowance is €78,600 (Belastingdienst). The UK has no equivalent. Run your own numbers with the 30% Ruling Calculator and read the 30% ruling explained.
For a deeper look at the Dutch side, read our cost of living guide.
Housing
Dutch rentals are often offered bare (kaal), without flooring or light fittings, so check what is included before you sign. The maximum rental deposit is two months of bare rent for contracts from 1 July 2023. The Affordable Rent Act (Wet betaalbare huur) has applied to new contracts since 1 July 2024. Social housing is allocated through municipal or regional systems with their own waiting times, which differ by region.
If you buy a home you live in yourself, the Dutch transfer tax (overdrachtsbelasting) is 2%, and 8% for a home you do not live in yourself (Belastingdienst); a notary is involved in the purchase. See Amsterdam and Rotterdam for city-level information.
Healthcare: Dutch Health Insurance
In the Netherlands every resident must take out basic health insurance (basisverzekering) with a private insurer. Take it out as soon as possible and no later than 4 months after you arrive; cover applies from the day you arrived (Government.nl). Key 2026 figures:
| Amount | |
|---|---|
| Average basic premium | €157 per month (Rijksoverheid) |
| Mandatory deductible (eigen risico) | €385 per year |
| Children under 18 | No premium for children |
| Healthcare allowance (zorgtoeslag), single, maximum | €129 per month, income and conditions apply |
The basic package is defined by law, so insurers differ in price and service, not in what basic care is covered. Use our Health Insurance Wizard to compare insurers.
For British expats the notable change is moving from a tax-funded system to a premium you pay yourself. For how the NHS works and how it applies to people arriving in or leaving the UK, use nhs.uk and gov.uk.
Childcare and Education
The Dutch childcare benefit (kinderopvangtoeslag) is income-linked: in 2026 working parents get the maximum 96% up to a joint toetsingsinkomen of €56,412 (Belastingdienst). Collegegeld for the 2026-2027 academic year is EUR 2,694 at the statutory rate (DUO). For UK childcare and tuition rules, see gov.uk.
Banking and Moving Money
Many British expats need to move money between GBP and EUR. For a Dutch bank account, most expats look at ING, ABN AMRO or bunq. Banks ask for your BSN, which comes with registration at your gemeente, but some let you open first and hand it in later: ABN AMRO within 120 days, ING within 90 days for non-EEA passport holders, and bunq within 90 days. For transfers, compare live quotes from providers such as Wise before you send.
Visa and Post-Brexit Considerations
Since Brexit, British nationals are third-country nationals in the EU. Whether you need a Dutch residence permit depends on your situation, including any rights you or your family have under the Withdrawal Agreement; check the IND website for your case.
Main routes for British citizens
Highly skilled migrant (kennismigrant): requires a recognised sponsor as employer. The 2026 salary criterion is €5,942 gross per month excluding holiday allowance for people aged 30 or over and €4,357 for people under 30. The IND’s target decision time is 2 weeks, and the statutory decision period is 90 days (IND).
Orientation year: for people who graduated in the Netherlands or at a foreign institution in the top 200 of at least two general rankings, within 3 years before applying. It lasts a maximum of 1 year to seek employment (IND).
Self-employed or start-up: separate IND routes with their own requirements. See our start-up permit guide.
Family: if your partner is an EU citizen, you may have rights to reside through their status. Check the IND website.
The UK Skilled Worker visa requires, among other conditions, a job with an approved sponsor and a salary of at least GBP 41,700 per year or the going rate for the job, whichever is higher, with exceptions (gov.uk). Check gov.uk for the current rules.
Who Should Choose Which?
There is no objectively better choice; it depends on your career, family situation and priorities. The Netherlands may suit you if you qualify for the 30% ruling and have an employer that sponsors you. The UK may suit you if your career or family ties are there or if you prefer not to arrange a new tax and health insurance system. Compare the specific city rather than the country as a whole.
For more, see our cost of living guide and the Netherlands vs Germany comparison.
Related Guides
Frequently Asked Questions
Does the 30% ruling exist in the UK?
No. The 30% ruling is a Dutch arrangement for employees recruited from abroad. In 2026 the salary norm is EUR 48,013 and the maximum untaxed allowance is EUR 78,600 (Belastingdienst). Check the conditions on the Belastingdienst site before you rely on it.
Do British citizens need a visa for the Netherlands?
British nationals are third-country nationals in the EU since Brexit. Whether you need a residence permit depends on your situation, including whether you or a family member fall under the Withdrawal Agreement. Check the IND website for your situation.
What is the minimum salary for the Dutch highly skilled migrant permit?
In 2026 the IND salary criterion for highly skilled migrants is EUR 5,942 gross per month excluding holiday allowance for people aged 30 or over, and EUR 4,357 for people under 30 (IND).
Do I have to take out health insurance in the Netherlands?
Yes. Everyone who lives in the Netherlands must have health insurance with a Dutch insurer. Take it out as soon as possible and no later than 4 months after you arrive; cover applies from the day you arrived (Government.nl). The average basic premium in 2026 is EUR 157 per month and the mandatory deductible is EUR 385 a year.
Can I open a Dutch bank account before I have a BSN?
Some banks let you start without one. ABN AMRO asks for the BSN within 120 days, ING within 90 days with a non-EEA passport, and bunq asks for your tax ID within 90 days.