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.
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. Vul uw gegevens in het formulier hierboven in — de berekening gebeurt direct in uw browser. Er worden geen gegevens naar een server verstuurd.
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.
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 numbers alongside a 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.
| Gross Salary (annual €) | Net WITHOUT ruling (€/mo) | Net WITH 30% ruling (€/mo) | Monthly benefit |
|---|---|---|---|
| €50,000 | €3,090 | €3,585 | +€495 |
| €70,000 | €4,015 | €4,755 | +€740 |
| €80,000 | €4,470 | €5,320 | +€850 |
| €100,000 | €5,315 | €6,410 | +€1,095 |
| €150,000 | €7,420 | €9,010 | +€1,590 |
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.
Frequently Asked Questions
Who is eligible for the 30% ruling in the Netherlands?
You must be recruited from abroad or transferred by your employer from a foreign country to the Netherlands. You must have specific expertise not readily available in the Dutch labor market. You must have lived more than 150 km from the Dutch border for at least 16 of the 24 months before starting employment in the Netherlands.
How long does the 30% ruling last?
The 30% ruling lasts for a maximum of 5 years. Any prior periods of residence or employment in the Netherlands may reduce this duration. The ruling starts from the first day of employment and the 5-year period runs continuously regardless of job changes.
What is the minimum salary threshold for the 30% ruling in 2026?
In 2026, the minimum taxable salary (after applying the 30% exemption) must be at least 46,107 EUR per year. For employees under 30 with a qualifying MSc or PhD degree, the reduced threshold is 35,048 EUR per year.
What changes to the 30% ruling are coming in 2027?
From 2027, the 30% ruling will be reduced to 27%. This means only 27% of your gross salary will be tax-exempt instead of 30%. Existing ruling holders may also be affected depending on transitional arrangements announced by the Dutch government.
Does the 30% ruling affect partial foreign tax liability?
Previously, 30% ruling holders could opt for partial foreign tax liability status, which exempted them from Dutch tax on certain foreign assets. This benefit has been removed for new applicants. You are now taxed as a regular Dutch resident on worldwide income and assets in Box 2 and Box 3.
How does the 2026 30% ruling calculator compare to the 2027 27% ruling?
For a €80,000 gross salary, the 2026 30% ruling shields €24,000 from Dutch income tax, while the 2027 27% rate shields €21,600 — a €2,400 difference per year. Over a full 5-year ruling, that can be €12,000+ in extra net pay depending on your income bracket. Lock in the higher rate by signing your contract before January 2027.
Where can I verify my 30% ruling eligibility officially?
The Dutch Tax Authority (Belastingdienst) publishes the official rules at belastingdienst.nl under "30% facility for incoming employees". Your employer files the joint application with you. This calculator estimates your savings only — official approval requires submitting the form to Belastingdienst within 4 months of your start date for retroactive coverage.
What is the take-home for an €80K expat with 30% ruling in 2026?
A single expat on €80,000 gross in 2026 with the 30% ruling takes home approximately €59,700/year (€4,975/month) — versus €50,585 without the ruling. The €9,112/year benefit comes from (1) the €24,000 tax-free allowance and (2) lower Dutch income tax on the remaining €56,000 (only €20,303 in Box 1 tax instead of €29,415 on the full salary). Over the maximum 5-year ruling period the cumulative net advantage is approximately €45,560.
What happens to my 30% ruling if I change jobs in the Netherlands?
You can keep the 30% ruling when switching jobs, but only if (1) you start the new job within 3 months of leaving the old one, and (2) the new employer files a fresh joint application with Belastingdienst within 4 months of your new start date. The 5-year clock continues from your original Netherlands start date — it does not reset. If the gap between jobs exceeds 3 months or paperwork is missed, the ruling lapses for the rest of your assignment.
Do Dutch banks count the 30% ruling allowance toward my mortgage qualification?
It depends on the lender. Most major Dutch banks (ABN AMRO, ING, Rabobank) include the full gross salary (the 30% tax-free portion plus the 70% taxable portion) as qualifying income, but some only count the 70% taxable portion. The conservative approach can reduce your maximum mortgage by ~€100k at current rates. Always ask the underwriter in writing which method they apply and bring your Belastingdienst approval letter to the appointment.
30% ruling calculator — does the 30% show on my payslip as a separate line?
Yes. A compliant Dutch payslip with the 30% ruling shows your bruto loon (gross salary), then a separate line "30%-regeling vergoeding" (tax-free allowance) deducted before the loonheffing (wage tax) calculation. The taxable basis "loon voor loonheffing" should equal 70% of your gross. If your payslip does not show this separation, ask HR to issue a correction — without it Belastingdienst may flag the ruling as not applied and recover tax during your annual return reconciliation.
Can both fiscal partners claim the 30% ruling independently?
Yes. The Dutch 30% ruling is granted per employee, not per household. If you and your partner both qualify (recruited from abroad, meet the salary threshold, meet the 150 km / 16-of-24-months rule), each gets a separate ruling on your own salary. Two qualifying expats each earning €80K → each shields €24K → combined €48K tax-free per household. Dutch income tax is individual, so partner income does not reduce your own ruling. Both employers must file separate Belastingdienst applications.
How does Amsterdam cost of living compare to Eindhoven when running this 30% ruling calculator?
The ruling tax-free portion is identical (€24K on €80K gross in 2026), but housing reclaims more of it in Amsterdam. Amsterdam average 1-bedroom rent ≈ €1,950/mo; Eindhoven equivalent ≈ €1,200/mo. Net after rent: €3,025/mo Amsterdam vs €3,775/mo Eindhoven on the same job. The 30% ruling adds €760/mo to both — but in Amsterdam it largely covers the rent premium, while in Eindhoven it becomes savings. Always run the calculator first, then subtract realistic rent for the city you are choosing.
What if I take a career break longer than 3 months between Dutch jobs?
The 30% ruling lapses permanently. Belastingdienst treats a gap of more than 3 months between employers as "no longer working in the Netherlands", and the ruling cannot be reactivated on your original 5-year clock. Options: (1) request unpaid leave from your current employer instead of resigning; (2) line up the new job before the last day; or (3) accept the ruling loss and file a fresh application if you leave and re-enter the Netherlands from abroad — but that resets the whole 5-year clock and the 150km/16-of-24-months rule applies again.
Does the 30% ruling apply to bonuses, RSUs, and 13th-month salary in the Netherlands?
Yes, all cash-equivalent salary components fall under the ruling. A €10,000 bonus on top of an €80,000 base is treated as gross income; 30% (€3,000) is tax-free, 70% (€7,000) is taxed at your marginal rate. RSUs and stock options are taxed at vest/exercise on the FMV — same 30% shield applies. The 13th-month allowance (vakantiegeld) is already gross; it also gets the 30% treatment. Only fringe benefits like company car (bijtelling) are outside the ruling — they are added to taxable income at full value.
How much monthly net does a €80,000 salary give with the 30% ruling in 2026?
A single expat on €80,000 gross with the 30% ruling in 2026 takes home approximately €5,320/month net (€63,840/year) — roughly €850/month more than without the ruling (€4,470/month, €53,640/year). The €10,200/year boost comes from the €24,000 tax-free allowance being sheltered from Dutch income tax. See the quick-lookup table above for €50K, €70K, €100K, and €150K breakdowns.
When is the 30% ruling worth the paperwork in 2026?
The 30% ruling adds €5,000-€20,000/year in net pay depending on gross salary and marginal tax bracket. It is worth the paperwork for anyone earning above the €46,107 minimum threshold (or €35,048 under-30 master's threshold). Below the threshold, you do not qualify. Between €50K and €80K, the annual benefit is €6,000-€10,000 net — well worth the joint application. Above €100K, the benefit exceeds €13,000/year, making it a critical factor in accepting or rejecting a Dutch job offer.