30% Ruling Calculator Netherlands 2026

The Dutch 30% ruling, officially called the expat scheme, lets an eligible employer pay up to 30% of an employee’s remuneration tax-free. In 2026 the maximum remains 30%. It is not an automatic 30% discount on your final tax bill, and not every qualifying employee receives the full amount.

Use the calculator below to compare your estimated take-home pay. Open Options and switch 30% ruling on or off while keeping the same salary.

Quick answer for 2026: the normal taxable-salary threshold is €48,013. For an employee under 30 with a qualifying master’s degree, it is €36,497. The maximum salary base is €262,000, so the maximum tax-free reimbursement for a full year is €78,600.

2026 thresholds at a glance

The salary thresholds refer to pay after the tax-free reimbursement. They are not simply the gross salary shown in a job offer. The amounts are indexed, so do not reuse the 2026 thresholds for another tax year.

How the 30% ruling calculation works

The simplified full-benefit formula is:

Tax-free reimbursement = gross remuneration × 30%
Taxable salary = gross remuneration × 70%

The taxable salary must still remain above the applicable expertise threshold. That restriction matters most around the minimum salary.

Worked example: €80,000 remuneration

If the full 30% can be used:

This does not mean the employee saves €24,000 in tax. It means €24,000 is paid tax-free and €56,000 remains taxable. The actual net difference depends on payroll tax, tax credits, pension deductions, holiday allowance, and the payroll setup. Use the calculator for an estimate and your payslip for the final amount.

What if the salary is near the threshold?

An employee subject to the standard €48,013 threshold needs total remuneration of roughly €68,590 to use the full 30%:

€48,013 ÷ 70% ≈ €68,590

Below that level, the reimbursement may be reduced so the taxable salary stays above €48,013. The ruling can therefore still apply without producing a full 30% tax-free amount.

What if the salary exceeds €262,000?

The 2026 cap limits the salary base used for the scheme to €262,000. The maximum full-year reimbursement is therefore:

€262,000 × 30% = €78,600

Salary above the cap does not generate an additional tax-free reimbursement. For part of a year, the cap is time-apportioned.

Who qualifies for the Dutch 30% ruling?

Most applicants must meet all of these conditions:

1. You are an employee. The scheme applies through payroll; it does not apply directly to ordinary self-employed profit.
2. You were recruited from abroad. You and your employer apply together.
3. You meet the 150 km test. During more than 16 of the 24 months before your first Dutch workday, you lived more than 150 km from the Dutch border, measured in a straight line.
4. You have specific expertise. For most employees this is demonstrated by keeping taxable salary above the annual threshold.
5. The Tax Administration issues a decision. Meeting the headline conditions does not activate the scheme automatically.

Scientific researchers and doctors in specialist training have separate expertise rules. Members of certain designated groups can also have exceptions, so use the official eligibility page for a borderline case.

Under 30 with a master’s degree

The reduced €36,497 taxable-salary threshold applies only if you:

• are younger than 30; and
• have a qualifying Dutch master’s degree or an equivalent foreign degree.

Turning 30 does not necessarily end the ruling, but the standard salary threshold can become relevant. Ask payroll to check which threshold applies over the year.

How to apply

The employee and employer submit the request together to the Belastingdienst. Apply within 4 months of the first workday if you want an approved ruling to apply retroactively from that day. A later application can generally only take effect from the first day of the month after the request.

The Tax Administration says applicants normally receive a response within 8 weeks. Keep evidence of your prior residence, employment contract, qualifications where relevant, and the jointly completed application.

Duration and changing employer

A decision lasts for a maximum of 5 years. Previous periods of work or residence in the Netherlands can shorten that term, and the exact end date appears in the decision.

When changing to an unrelated employer:

• start the new employment within 3 months after leaving the old job;
• apply together with the new employer; and
• submit within 4 months of starting to preserve retroactive application from the first workday.

A transfer within a connected group of withholding agents may not require a new application, provided the conditions remain satisfied.

Fixed reimbursement versus actual extraterritorial costs

The employer normally chooses between the approved fixed reimbursement and reimbursing qualifying actual extraterritorial costs. The same costs cannot be reimbursed twice. Actual-cost treatment requires records and can be more or less favorable depending on the situation.

Effects beyond monthly net pay

Reducing taxable salary can affect salary-linked arrangements such as pension accrual, unemployment or disability benefits and mortgage-affordability calculations. The exact effect depends on the employment and pension agreements; the tax-free reimbursement is not automatically treated as pensionable salary.

Separate benefits can include reimbursement of qualifying international-school fees and, subject to RDW conditions, exchange of a foreign driving licence. These are not extra percentages in the salary calculation.

What changes in 2027?

For 2025 and 2026 the maximum reimbursement is 30%. From 2027, the legislated maximum becomes 27% for many employees and higher salary thresholds apply. Transitional rules preserve 30% and the existing salary standard for employees who were already using the scheme by 31 December 2023.

The higher 2027 salary norm applies to employees who first use the scheme from 1 January 2025; the table shows the transition for earlier groups. This article focuses on payroll year 2026.

Box 3 and the 30% ruling

Newer ruling holders should not assume that investments and savings are exempt from Dutch wealth taxation. The option to elect partial foreign taxpayer status was abolished from 2025, subject to transitional rules through 2026 for some people who were already using the scheme before 2024.

Read our 2026 Netherlands wealth tax and Box 3 guide before treating the salary benefit as your total tax advantage.

Common mistakes

• Treating 30% of salary as the amount of tax saved.
• Testing the salary threshold against total remuneration instead of taxable salary.
• Assuming the employer must pay the maximum reimbursement.
• Applying more than 4 months after starting and expecting full retroactive treatment.
• Forgetting that previous Dutch work or residence may reduce the five-year duration.
• Using the ruling in a calculator without confirming that the employer applies it in payroll.

Frequently asked questions

Is the 30% ruling still 30% in 2026?

Yes. The maximum tax-free reimbursement is 30% in 2026. The reduction to 27% starts in 2027 for many employees, with transitional rules for earlier users.

What is the minimum salary for the 30% ruling in 2026?

Taxable annual salary must normally be more than €48,013. The reduced threshold is €36,497 for a qualifying employee under 30 with a master’s degree.

Can I apply without my employer?

No. The employee and employer make a joint request, and the reimbursement is processed through payroll.

Does every eligible employee receive the full 30%?

No. The reimbursement is a maximum, the employer is not obliged to pay the full amount, and the taxable salary must remain above the applicable threshold.

Does the ruling cover holiday allowance and bonuses?

Current employment remuneration can form part of the calculation, subject to the salary threshold and annual cap. Payroll treatment depends on how the employment package and reimbursement are structured.

Can I keep the ruling when I change jobs?

Potentially. For an unrelated new employer, you generally need to begin within 3 months and submit a new joint request. The original maximum end date does not restart.

Is the calculator my final payslip?

No. It is an estimate based on 2026 rates. Pension contributions, company benefits, payroll timing, partial-year employment, and individual circumstances can change the result.

Official sources

• Belastingdienst: applying for the expat scheme and 2026 thresholds
• Belastingdienst: 2026 payroll amounts, including the salary thresholds and €262,000 cap
• Dutch government: 30% in 2025–2026 and the 2027 transitional rules

For salary tax context, continue with the Dutch tax system and 2026 brackets, or return to the Dutch tax calculator.

Figures were last verified on 2 August 2026. Read the calculation and editorial methodology.