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Netherlands 30% Ruling Calculator
2026 Benefit Estimate

Estimate your take-home pay with and without the Dutch 30% ruling. Includes eligibility assessment, tax-free allowance modelling, net salary comparison, and tailored 2027 transitional guidance. Based on 2026 thresholds and simplified Dutch Box 1 income tax logic.

Tax Year
🇳🇱
Your 30% Ruling Estimate
Salary
Enter your total contractual gross salary. Select below whether this already includes the 8% holiday allowance.
🎉
Most Dutch employment contracts include the 8% holiday allowance in the gross figure. If yours is paid separately, select the second option and the calculator adds 8% to derive the annual gross used for the ruling.
age
The under-30 Master's track has a lower minimum taxable salary threshold, making the ruling accessible at a lower gross salary.
Ruling Status
Current holders see benefit and transitional guidance. Applicants see eligibility assessment and estimated benefit if approved.
yr
Used for the correct 2027 transition split. 2023-or-earlier, 2024, and 2025+ starters do not follow the same path.
Eligible for Full 30% Ruling
Your salary meets the 2026 threshold.
Estimated Annual Net Gain
modelled on simplified Box 1 tax logic
Tax-Free Allowance
30% of eligible salary
Taxable Salary After Ruling
used for income tax calculation
Effective Tax Rate (With Ruling)
vs without ruling
Estimated Monthly Net Gain
extra per month
Net Salary Comparison
✕ Without 30% Ruling
Annual gross
Taxable income
Estimated income tax
Estimated net
✓ With 30% Ruling
Annual gross
Tax-free allowance
Taxable income
Estimated income tax
Estimated net
These estimates are modelled on simplified Dutch Box 1 income tax logic including approximated general tax credit and employment credit for 2026. They do not account for pension contributions, social insurance premiums, partner deductions, bonuses, or employer-specific arrangements. Always verify with a payroll specialist or the Belastingdienst.
Net Salary Comparison by Gross Salary Level
With ruling
Without ruling
5-Year Ruling Projection
YearRuling %Salary Norm Tax-Free AllowanceEst. Annual Net GainCumulative Gain
✦ Cal, AI Explanation
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Your 30% ruling estimate is ready. Ask me about eligibility, the 2027 transitional rules, Box 3 implications, or how to structure salary negotiations with the ruling in mind.

How the 30% Ruling Works

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.

The Calculation — 2026

Annual Gross Used = entered salary + 8% if holiday allowance paid separately
Eligible Gross = min(Annual Gross, €262.000)
Tax-Free Allowance = Eligible Gross × 30%
Taxable Salary = Annual Gross − Tax-Free Allowance
Min Taxable Required (30+) = €48.013
Where taxable salary after the full 30% deduction would fall below the minimum threshold, the allowance is reduced so taxable salary sits exactly at the floor. This is the partial eligibility scenario.

2027 Changes — It Depends on When You Started

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.

Illustrative Benefit by Salary Level — 2026

Modelled on 2026 Box 1 rates with approximate tax credits. These are illustrative estimates, not payroll calculations.

Gross SalaryTax-Free AllowanceTaxable SalaryIllustrative Annual Net Gain
€60.000€18.000€42.000approx. €5.400
€80.000€24.000€56.000approx. €9.000
€100.000€30.000€70.000approx. €14.850
€150.000€45.000€105.000approx. €22.275
€200.000€60.000€140.000approx. €29.700
€262.000 (cap)€78.600€183.400approx. €38.900

Frequently Asked Questions

What are the eligibility requirements for the 30% ruling in 2026?+
You must generally be recruited from abroad or transferred within a multinational to a Dutch employer, have lived more than 150 km from the Dutch border for at least 16 of the 24 months before your first Dutch working day, have specific expertise that is scarce in the Dutch labour market, and meet the salary norm after application of the ruling.
Does the 30% ruling affect my pension accrual or unemployment benefits?+
It can. In practice, lower taxable salary may affect social-insurance-linked benefits and some pension arrangements, because many systems use taxable wage rather than contractual gross salary. The exact effect depends on your payroll and pension scheme.
What changed for Box 3 from 1 January 2025?+
The partial non-resident taxpayer election for Box 2 and Box 3 was abolished for new and most current ruling holders from tax return year 2025. A transitional window remains for certain people who already used the ruling before 2024, through tax return year 2026.
Will the 30% ruling become a 27% ruling in 2027 for everyone?+
No. 2023-or-earlier starters keep 30% and the current salary norm. 2024 starters move to 27% but keep the current salary norm. 2025+ starters move to 27% and the new salary norm.
Should I negotiate my gross salary with or without the ruling factored in?+
Always negotiate on gross salary first, then treat the ruling as a separate tax benefit on top. Your gross salary matters for long-term income, pension build-up, and the position you are left with once the ruling ends.