| 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 tailored 2027 transitional guidance. Based on 2026 thresholds and simplified Dutch Box 1 income tax logic.
| 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 2026 Box 1 rates with approximate tax credits. These are illustrative estimates, not payroll calculations.
| 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 |