30% Ruling Calculator Netherlands 2026

How 30% Ruling Calculator Netherlands Works

Calculate your 30% ruling tax savings in the Netherlands for 2026. expat salary calculator with monthly breakdown and 2027 comparison. Enter your values into the form above and the calculator processes them instantly in your browser — no data is sent to any server.

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

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.

30% Ruling Calculator vs Belastingdienst — Official 2026 Rules

This calculator implements the 2026 rules as published by the Belastingdienst — the Dutch Tax and Customs Administration. The 30% tax-free reimbursement applies to your gross salary, the minimum taxable threshold of €46,107 (or €35,048 for the under-30 MSc/PhD track) must be met, and the 5-year cap counts any prior Dutch residency. Always cross-check your specific case at Belastingdienst.nl — 30% facility. The calculator is an estimate, not legal advice.

Compare With the 27% Ruling (2027 Onwards)

Starting January 2027 the ruling will drop to 27%. For a gross salary of €80,000, the 2026 rule frees €24,000 from Dutch income tax versus €21,600 under the 2027 rule — a €2,400 difference in tax-free base. Over a 5-year ruling period, locking in the 30% before 2027 can save €12,000+ depending on bracket. Use the calculator above to see the side-by-side 2026 vs 2027 monthly net for your exact salary.

30% Ruling Worked Example — €80,000 Gross 2026 vs Regular Dutch Tax

To anchor the math, here's the full take-home for a single expat on €80,000 gross in 2026. WITHOUT 30% ruling: full €80,000 subject to Dutch income tax. Box 1 tax = 35.7% × €39,357 + 37.56% × (€79,137 − €39,357) + 49.5% × (€80,000 − €79,137) = €14,051 + €14,937 + €427 = €29,415. National insurance and social charges already embedded. Annual net ≈ €50,585 (€4,215/month). WITH 30% ruling: only €56,000 (70% × €80,000) is taxable. Box 1 tax = 35.7% × €39,357 + 37.56% × (€56,000 − €39,357) = €14,051 + €6,252 = €20,303. Plus €24,000 tax-free reimbursement. Annual net ≈ €59,697 (€4,975/month). Difference: +€9,112/year in your pocket from the 30% ruling alone. Over the 5-year maximum ruling period that's €45,560. From 2027 onwards (27% ruling), the same gross of €80,000 yields net ≈ €57,290 — €2,400 less than 2026 but still €6,700/year better than no ruling. Source: Belastingdienst 30% facility. Last updated: 2026-06-14.

30% Ruling Calculator + Dutch Mortgage Qualification — What Banks Count Toward Loonloan

One detail this 30% ruling calculator does not show is how Dutch banks treat the tax-free 30% portion when assessing a mortgage (hypotheek) application. Most Dutch lenders (ABN AMRO, ING, Rabobank) count the gross salary including the 30% as qualifying income for mortgage purposes — but with conservative variance: some count only 70% (the taxable portion), and a few count up to the full 100% if the 30% is documented as a structural allowance with at least 3 years remaining on the ruling. Per AFM (Dutch Authority for the Financial Markets) guidance, lenders must apply prudent affordability rules — pushing the calculation to the lower end (€56k qualifying instead of €80k for an €80k gross) reduces your maximum hypotheek by roughly €100,000 at current rates. If you are buying a home before the ruling expires, ask the lender's underwriter in writing which method they use, and bring a copy of your Belastingdienst approval letter to the appointment. Run this calculator alongside a Dutch mortgage calculator to align affordability with your actual ruling status.

Sources: Belastingdienst – 30% facility, AFM lending oversight. Last updated 2026-06-22.

30% Ruling Calculator — Partner Income, 30%/27% Tapering & Tier-1 Cities

Three real-world wrinkles this 30% ruling calculator handles that most expat tax pages miss. (1) Fiscal partner income: Dutch tax is individual, not joint, so your partner's salary doesn't affect your 30% ruling tax-free portion. But your partner's 30% ruling (if both qualify) stacks — two qualifying expats on €80K each both get €24K tax-free → combined €48K tax-free per household. (2) Tapering 30%→20%→10%: The 2024-introduced 5-year taper (30% Y1-Y2, 20% Y3, 10% Y4-Y5) was scrapped by the OBBB-equivalent Dutch reform; from 2026 the ruling is back to a flat 30% for 5 years for new applicants, then 27% from 2027 onwards per Belastingdienst confirmation.

(3) City effect: The €46,107 minimum gross salary threshold (€35,048 for under-30s with a master's degree) is the same in Amsterdam, Rotterdam, Eindhoven, and Utrecht — but Amsterdam's housing costs eat the ruling's value first. Worked example: same €80K gross with 30% ruling = €4,975/month net (see worked H2 above), but Amsterdam average 1-bedroom rent ≈ €1,950/month. Net after rent: €3,025/month. Eindhoven same job: €1,200/month rent → €3,775/month after rent. The ruling adds €760/month, but housing reclaims more in Amsterdam. Run the calculator alongside Dutch mortgage calculator to see your buying power city-by-city. Source: Belastingdienst.

Keeping the 30% Ruling After a Job Change in 2026

The 30% ruling is tied to your total 5-year expat clock, not to a single employer — but a job change requires a paperwork trigger inside a strict window. Per Belastingdienst change-of-employer rules, the new employer must (1) sign a joint application with you, (2) file it within 3 months of your last day at the old employer, and (3) confirm your new gross salary meets the €46,107 minimum (or €35,048 under-30 master's). Miss the 3-month window and the ruling is permanently lost for the remaining years — no re-application. During the gap you keep the ruling only if the new job pays taxable Dutch salary from day one; a career break of more than 3 months voids it. Save your Belastingdienst approval letter for both employers to speed the new filing.

Last updated 2026-07-01. Sources: Belastingdienst 30% facility, Belastingdienst change-of-employer, AFM lending oversight.

30% Ruling Net Salary Quick-Lookup by Gross Salary (2026)

Estimate your 2026 monthly net take-home with vs without the 30% ruling before running the 30% ruling calculator Netherlands above. Assumes single filer, no pension contributions, no partner income, standard AOW/Zvw premiums. All figures monthly net in euros.

Monthly benefit grows non-linearly because the 30% tax-free portion pushes more of your income out of the top 49.5% bracket into the lower 36.97% bracket. For higher salaries, the ruling can be worth €18,000-€20,000 per year in net take-home. Verify at Belastingdienst 30% facility guidance. Updated 2026-07-15.