| Year | Ruling % | Salary Norm | Tax-Free Allowance | Est. Annual Net Gain | Cumulative Gain |
|---|
Estimate your take-home pay with and without the Dutch 30% ruling. Includes eligibility assessment, tax-free allowance modelling, net salary comparison, and 2027 transitional guidance. 2026 estimates use the built-in 2026 Box 1 model, while 2027 net estimates are provisional until final Dutch Box 1 tax parameters are legislated.
| Year | Ruling % | Salary Norm | Tax-Free Allowance | Est. Annual Net Gain | Cumulative Gain |
|---|
The 30% ruling, officially the expatregeling, allows Dutch employers to pay part of a qualifying employee's salary as a tax-free allowance to compensate for extraterritorial costs. In 2025 and 2026 the maximum percentage is 30%, and from 2027 the maximum becomes 27% for the cohorts affected by the new rules.
First applied by 31 December 2023: the 30% rate continues and the current salary norm continues.
First applied in 2024: the rate drops to 27% from 1 January 2027, but the current salary norm continues.
First applied from 1 January 2025: the rate drops to 27% from 1 January 2027, and the new higher salary norm applies.
Modelled on the 2026 Box 1 tax engine built into this calculator. These are broad illustrative figures for the 2026 tax year only and may differ from the live estimate above due to rounding and salary floor logic. They do not represent 2027 estimates.
| Gross Salary | Tax-Free Allowance | Taxable Salary | Illustrative Annual Net Gain |
|---|---|---|---|
| €60.000 | €18.000 | €42.000 | approx. €5.400 |
| €80.000 | €24.000 | €56.000 | approx. €9.000 |
| €100.000 | €30.000 | €70.000 | approx. €14.850 |
| €150.000 | €45.000 | €105.000 | approx. €22.275 |
| €200.000 | €60.000 | €140.000 | approx. €29.700 |
| €262.000 (cap) | €78.600 | €183.400 | approx. €38.900 |