30% Ruling Calculator Netherlands 2026
Use this 30% ruling calculator for the Netherlands 2026 to calculate your tax savings. Compare your net salary with and without the ruling, see monthly breakdowns, and check your eligibility.
What Is the 30% Ruling?
The 30% ruling (30%-regeling) is a Dutch tax advantage for highly skilled expats recruited from abroad. This 30% ruling calculator for the Netherlands 2026 helps you understand the benefit: your employer can pay 30% of your gross salary as a tax-free allowance, designed to cover the extra costs of living in a foreign country. This effectively means only 70% of your gross salary is subject to Dutch income tax, resulting in significantly higher net pay compared to regular taxation.
The ruling was introduced to make the Netherlands attractive to international talent. It applies to employees who are recruited or transferred from abroad, possess specific expertise that is scarce in the Dutch labor market, and who lived at least 150 km from the Dutch border for 16 of the 24 months before starting work in the Netherlands.
2026 Tax Brackets and How They Apply
The Netherlands uses a progressive income tax system for 2026. The first bracket taxes income up to 39,357 EUR at 35.7%. The second bracket applies a rate of 37.56% on income between 39,357 EUR and 79,137 EUR. Any income above 79,137 EUR is taxed at 49.5%. With the 30% ruling, these brackets apply only to 70% of your gross salary, creating substantial savings especially for higher earners.
Minimum Salary Thresholds
Reduced threshold (under 30 with MSc/PhD): 35,048 EUR gross per year
Taxable salary = Gross salary x 70%
The taxable portion must meet the threshold above.
Important Changes Coming in 2027
The Dutch government has announced that the 30% ruling will be reduced to 27% starting in 2027. This means the tax-free portion of your salary will decrease from 30% to 27%, reducing the overall tax benefit. If you are considering relocating to the Netherlands, starting before 2027 could lock in the higher benefit for a portion of your ruling period, though transitional arrangements are still being finalized.
How to Apply
The 30% ruling application is submitted jointly by the employee and employer to the Belastingdienst (Dutch Tax Authority). You will need your employment contract, proof of recruitment from abroad, and documentation of your qualifications. Processing typically takes 8 to 16 weeks. Once approved, the ruling applies retroactively to your start date if the application is submitted within 4 months of starting employment. Use our 30% ruling calculator for the Netherlands 2026 above to estimate your savings before applying.