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I paid 32% on 36k (my first job as a junior dev). But I had no ruling because I studied there for 6 months.

Agree with everything else. Netherlands is a great country.

I think you are mixing up the tax bracket with the total income tax you payed. With 36k you should pay approximately 25%. See https://www.berekenhet.nl/inkomen/belasting-box1-verschil.ht...