Netherlands 30% Ruling Expat Tax 2026 Calculator
The Netherlands 30% ruling lets eligible expats receive up to 30% of their gross salary tax-free as compensation for relocation costs. 2026 applies the phased reduction: 30% for the first 20 months, 20% for the next 20 months, then 10% for the final 20 months (60 months total).
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The Netherlands 30% ruling (30%-regeling) is a wage tax facility under Article 31a of the Dutch Wage Tax Act 1964 (Wet op de loonbelasting 1964) that allows employers to pay up to 30% of an eligible expat's gross salary tax-free as compensation for extraterritorial costs. The ruling has been reformed multiple times — 2026 applies the phased reduction structure introduced 1 January 2024.
Who Qualifies in 2026
The Belastingdienst (Dutch Tax Administration) requires three conditions: (1) you were recruited from abroad and lived more than 150 km from the Dutch border for at least 16 of the 24 months before starting work; (2) you possess specific expertise that is scarce or absent in the Dutch labour market, which is presumed when your annual taxable salary exceeds €46,107 (2026) — or €35,048 if under 30 with a Master's degree; (3) your employer is a Dutch wage tax withholding agent. PhD candidates and medical specialists in training have separate rules.
The 30/20/10 Phased Reduction
Under the post-2024 rules, the 30% ruling now steps down across its 60-month maximum lifetime: the first 20 months allow 30% tax-free, the next 20 months allow 20%, and the final 20 months allow only 10%. Employees granted the ruling before 1 January 2024 keep the flat 30% for the original 5-year period (transitional provision). The maximum salary base is capped at the Balkenende norm (€246,000 for 2026), meaning the tax-free portion cannot exceed 30% of that cap.
Tax Savings Mechanics
The tax-free portion reduces your Box 1 income (employment income). Dutch Box 1 rates for 2026 are progressive: 36.93% on income up to €75,624 and 49.5% on income above. A €80,000 gross salary with the full 30% ruling reduces the taxable base to €56,000, saving roughly €8,000-€11,000/year in income tax. The ruling also enables the partial non-resident status election (savings and investments may escape Box 2/Box 3 tax), and tax-free reimbursement of international school fees for your children.
Common Mistakes to Avoid
(1) Not applying within 4 months — the application must be filed jointly by employer and employee within four months of the start date, otherwise the ruling only applies from the month of application. (2) Salary falls below the threshold — if your taxable salary drops under €46,107 mid-year, the ruling is revoked retroactively for that year. (3) Job change without re-application — switching employers requires a new application within three months of the new contract. (4) Forgetting the 60-month cap — any prior Dutch residence reduces your remaining ruling period.
Sources: Belastingdienst (belastingdienst.nl), Wet op de loonbelasting 1964 Article 31a, Uitvoeringsbesluit loonbelasting 1965. Last updated May 2026.