30% Ruling Calculator 2026
See your estimated Dutch net salary with and without the 30% ruling. Enter your gross pay to compare income tax, effective rates, and annual savings side by side.
What this calculator does: Enter your gross annual salary to see your estimated income-tax difference, before tax credits, both with and without the 30% ruling. The calculator shows the income tax difference, effective rates, and your annual and monthly savings, using the selected tax year's own box 1 brackets and ruling thresholds.
The 30% ruling exempts up to 30% of your gross salary from Dutch income tax. Your taxable salary after the deduction must stay above a minimum: €48,013 in 2026, or €36,497 if you are under 30 with a university Master's (Dutch or equivalent foreign). That works out to above €68,590 gross for the full deduction (standard) or above €52,139 gross (under-30). Below those gross amounts the exemption scales down rather than disappearing entirely.
Your Salary Details
This estimate is for a ruling first used in 2025 or later.
Disclaimer: This calculator provides an estimate based on the selected tax year's box 1 brackets, before tax credits (algemene heffingskorting, arbeidskorting). Your actual tax situation may differ based on deductions, tax credits, and other income sources. The 30% ruling exemption applies to employment income only. Consult a tax professional for personalized advice.
Heads up on timing: the application deadline is 4 months from your first working day in the Netherlands. Plan to file within your first 2 months to leave buffer for document collection.
Not sure you qualify? Check your eligibility →
How to calculate your Dutch net salary
The Netherlands uses a progressive box-1 income tax system for wages and most income from work, with brackets that are reset each year. For 2026 (under state pension age) there are three rates: 35.75% on income up to €38,883, 37.56% from €38,883 to €78,426, and 49.50% on everything above that. The calculator above applies the selected tax year's own brackets to your gross salary to produce a simplified gross-to-net estimate.
Keep in mind that your actual net pay will also be affected by the general tax credit (algemene heffingskorting), the employed person's credit (arbeidskorting), and any employer social contributions. This calculator focuses on income tax to keep the 30% ruling comparison clear and comparable. For a complete payslip breakdown, your employer's payroll department or a Dutch payroll tool will give you the full picture.
Want to know whether you qualify for the ruling before you calculate? Check your eligibility →
How the 30% ruling changes your take-home pay
Under the 30% ruling (from 2027 formally the expatregeling), your employer is allowed to pay up to 30% of your gross salary as a tax-free reimbursement for extraterritorial costs. That 30% portion is not subject to Dutch income tax, which reduces your taxable wage and therefore the income tax withheld on your payslip each month.
The ruling runs for a maximum of 60 months (5 years). From 1 January 2027 the exemption becomes 27%. Rulings that started in 2024, 2025 or 2026 keep 30% through 31 December 2026 and then move to 27% for their remaining months. Only rulings first applied before 1 January 2024 keep 30% for their entire term. The cap on which the exemption can be applied is the Balkenende norm: €262,000 in 2026.
Read more on the 30% ruling overview page → or see how the reimbursement actually appears on a payslip in our tax reimbursement guide →
Worked example: €80,000 salary from abroad
Suppose you are hired from abroad at a gross annual salary of €80,000. You are 35 years old, so the standard 2026 threshold of €48,013 applies.
| Item | Without ruling | With 30% ruling |
|---|---|---|
| Gross salary | €80,000 | €80,000 |
| 30% tax-free allowance | n/a | €24,000 |
| Taxable income | €80,000 | €56,000 |
| Estimated income tax | approx. €29,532 | approx. €20,330 |
| Est. net take-home | approx. €50,468 | approx. €59,670 |
Tax figures based on the 2026 Dutch box-1 rates (35.75% up to €38,883, 37.56% to €78,426, 49.50% above); other tax years use different brackets and thresholds, see the calculator above. Excludes general and labour tax credits. Your actual net pay will differ; consult your payroll team for a full payslip breakdown.
The annual saving in this example is roughly €9,202 (about €767/month). Use the calculator above to run the numbers for your specific salary.
2026 30% ruling thresholds at a glance
| Category | Min. taxable salary (after deduction) | Gross salary needed for the full rate | Exemption rate |
|---|---|---|---|
| Standard (30 or older, or no Master's) | €48,013 | above €68,590 | 30% |
| Under 30 with a university Master's (Dutch or equivalent foreign) | €36,497 | above €52,139 | 30% |
| Salary cap (Balkenende norm) | €262,000 (gross) | 30% | |
| Duration | 60 months (5 years) | ||
| 2027 rate (every ruling except the transitional group whose ruling was applied over the December 2023 payroll) | 27% | ||
Thresholds for 2025: €46,660 standard / €35,468 under-30. The ruling applies only to employment income and must be applied for within 4 months of your first working day in the Netherlands.
From estimate to filed form
Send us your details in a 10-minute intake form. For €12.10 incl. VAT we pre-fill the official Dutch Tax Authority 30% ruling form (LH 598-1Z61FOL ENG, 2026 edition) from your uploaded documents. You download it instantly in your browser after payment, then submit the completed form yourself.
Start your application