Dutch 30% Ruling Calculator (2026)

See exactly what the Netherlands' 30% ruling is worth to you. Enter your gross salary and the tool applies the 2026 rules — the € 48.013 taxable salary norm, the reduced € 36.497norm for under-30s with a master's, and the € 262.000 salary cap. At €80,000 gross, the ruling is worth about € 9.202 per year.

How the 30% Ruling Works

1

Your employer pays up to 30% of your gross salary as a tax-free allowance instead of taxable wages.

2

Your remaining taxable salary must stay above the 2026 norm of € 48.013 — below roughly €68,590 gross the allowance shrinks proportionally.

3

You pay Dutch income tax only on the taxable portion — the tax-free allowance lands in your pocket untouched, for up to 5 years.

Need the full Dutch tax picture?

See your complete 2026 Netherlands take-home pay as employee or freelancer — income tax, health insurance, and MKB exemption included.

Netherlands Tax Calculator →Germany vs Netherlands Comparison →

Frequently Asked Questions

What is the Dutch 30% ruling?
  • ·The 30% ruling (expat scheme) lets employers pay up to 30% of a qualifying international employee's gross salary tax-free, as compensation for the extra costs of moving to the Netherlands.
  • ·It runs for a maximum of 5 years and requires approval from the Belastingdienst.
  • ·In 2026 the rate is still the full 30%.
What are the 30% ruling salary requirements for 2026?
  • ·Your taxable salary — after the 30% deduction — must be at least EUR 48,013 in 2026 (EUR 36,497 if you're under 30 with a qualifying master's degree).
  • ·That means you need roughly EUR 68,590 gross to receive the full 30% tax-free; between EUR 48,013 and that level you get a partial allowance.
  • ·Scientific researchers at designated institutions have no minimum.
Is the 30% ruling being reduced to 27%?
  • ·Yes, from 1 January 2027 the rate drops to a flat 27% for everyone who started the ruling in 2024 or later, and the salary norms rise.
  • ·Employees who already had the ruling before 2024 keep 30% under transitional rules.
  • ·For 2026, everyone still gets 30%.
Who qualifies for the 30% ruling?

You must be recruited from abroad (living more than 150km from the Dutch border for at least 16 of the 24 months before starting), have specific expertise (evidenced by meeting the salary norm), be an employee on a Dutch payroll, and apply jointly with your employer within 4 months of starting. Freelancers and the self-employed don't qualify unless they structure through their own BV.

Is there a maximum salary for the 30% ruling?
  • ·Yes.
  • ·Since 2024 the ruling only applies to salary up to the WNT norm (Balkenende norm) — EUR 262,000 in 2026.
  • ·The maximum tax-free allowance is therefore about EUR 78,600 per year.
  • ·Salary above the cap is fully taxed.
Does the 30% ruling affect Box 3 wealth tax?
  • ·It used to: 30% ruling holders could opt for partial non-resident status and skip Box 3 tax on foreign assets.
  • ·That option was abolished from 2025, with transitional relief through the end of 2026 only for those who held the ruling before 2024.
  • ·New arrivals pay Box 3 like any other resident.

Estimates use 2026 rates and the standard Dutch employee tax model. Whether you qualify depends on your individual situation — the Belastingdienst decides on each application. Not tax advice.