· Updated · Dutch Tax Calculator Editorial Team · Tax · 5 min read
30% Ruling Calculator Netherlands 2026: Net Savings
See what the Dutch 30% ruling could change in your monthly net salary. Compare 2026 take-home pay, check thresholds and understand the 2027 rules.
The Dutch 30% ruling can increase your take-home pay if your employer has approval to apply it. It lets an eligible employer pay a portion of qualifying remuneration tax-free. It does not mean 30% less income tax.
In 2026 the maximum tax-free reimbursement is 30%, but the salary norm, annual cap and your employment circumstances can limit the benefit.
2026 calculator · estimated results
How much more could you take home?
Compare the same Dutch salary with and without an approved expat-scheme reimbursement. Start with the amount in your job offer.
Assumes 8% holiday allowance is included. Change below if it comes on top.
Selecting a salary rule does not prove age, degree or other eligibility conditions.
Adjust holiday allowance and payroll tax credit
Without 30% ruling
€4,255
Net in a normal month
With ruling · if approved
€5,190
Net in a normal month
Estimated difference
+€935 in a normal month
+€11,215 over a full year in this model. The salary test uses taxable base pay, with holiday pay estimated separately. Your employer must confirm eligibility and payroll treatment.
Educational 2026 estimate, not a payslip or eligibility decision. Assumes below-AOW employee, 12 months' pay, no pension deduction, bonus, company car or other income. Holiday-pay withholding is estimated separately; actual payroll can differ.
Need a different salary breakdown? The comparison above lets you select the standard salary norm, or the reduced test for a qualifying employee under 30 with a master’s degree. Selecting a threshold does not establish overall eligibility. For monthly gross-to-net, payroll credit and other scenarios, use the full Dutch tax calculator. An estimate does not verify that you qualify.
The 2026 rules in 30 seconds
| What matters | 2026 rule |
|---|---|
| Maximum tax-free reimbursement | Up to 30% |
| Standard taxable-salary norm | More than €48,013 |
| Under 30 with a qualifying master’s degree | More than €36,497 |
| Salary cap used to calculate the reimbursement | €262,000 |
| Maximum full-year reimbursement at the cap | €78,600 |
| Maximum duration | 5 years |
The salary norm applies to the taxable pay left after the tax-free reimbursement, not just the headline figure in a job offer. The lower norm requires age and degree conditions; it is not an automatic option for everyone under 30.
These are full-year 2026 figures. Partial-year employment, different remuneration components and your payroll arrangement require separate assessment.
Do you qualify? Four checks
- You are an employee recruited or transferred from abroad. Self-employed ZZP profit does not qualify as employment remuneration under this scheme.
- You meet the distance test. Generally, you lived more than 150 km from the Dutch border for over 16 of the 24 months before your first Dutch workday.
- You meet the relevant expertise and salary rules. Some scientific researchers and medical specialists in training have different tests.
- You and your employer have an approved decision. The Belastingdienst issues a beschikking, and your employer applies the reimbursement in payroll.
The employer and employee normally apply together. Submitting the application within four months of the first Dutch workday matters if you want the arrangement to apply from that start date.
For exceptions or an uncertain recruitment history, check the official expat-scheme conditions rather than relying on an online eligibility guess.
Why the full 30% may not apply
A 30% reimbursement is a maximum, not a guaranteed entitlement.
- Near the salary norm: the reimbursement may need to be reduced to keep enough taxable salary above the applicable threshold. For example, you cannot simply take 30% off a €50,000 salary and assume that the resulting €35,000 taxable amount satisfies the standard norm.
- Above the salary cap: only the capped remuneration base is eligible for the fixed percentage. For 2026, that base is €262,000 for a full year.
- Your contract and payroll: holiday allowance, bonuses, the chosen reimbursement and employer-specific arrangements affect the actual result.
The comparison tool estimates a normal monthly net payment and a full-year net including a separate holiday payout. They are not the same number. It cannot model every employment deduction or determine legal eligibility.
What changes on 1 January 2027?
For many employees, the maximum tax-free reimbursement falls from 30% to 27%. Employees already using the scheme by the final payroll period of 2023 have transitional protection, provided the relevant continuity conditions are met.
| When the scheme first applied | Maximum in 2026 | Maximum from 2027 |
|---|---|---|
| By the last payroll period of 2023 | 30% | 30%, under transition |
| First applied during 2024 | 30% | 27%, with older salary-norm transition |
| First applied from January 2025 | 30% | 27%, with the new salary standard |
The salary thresholds are indexed; do not reuse the 2026 thresholds as exact 2027 values. Individual 2027 net-pay changes also depend on the 2027 tax rates and tax credits. This page’s calculator deliberately uses 2026 rules, not unverified future projections.
Source: Business.gov.nl’s announced 2027 change and the Belastingdienst payroll-tax handbook, section 19.4.
Other questions people ask
Is a €70,000 offer enough for the full 30%?
Not necessarily. First find out if the salary includes 8% holiday allowance and what amount remains taxable after the proposed reimbursement. The normal 2026 threshold is €48,013 after the tax-free portion. Age, degree, eligibility, employer policy and payroll treatment also matter.
Can I keep the ruling if I switch employers?
Sometimes. The decision doesn’t automatically move to an unrelated employer. You generally need to start the new job within three months, apply jointly again and respect the original scheme end date. Check your specific situation with payroll.
Does the 30% ruling exempt my savings from Box 3 tax?
Not automatically. Partial foreign taxpayer status was abolished for new cases from 2025. Some earlier beneficiaries have transitional treatment through the 2026 tax return. Read our Box 3 tax guide.
Does it also affect my pension or mortgage affordability?
It can. Tax-free reimbursements are not necessarily treated as pensionable or lender-assessed income. Check the actual contract and pension rules instead of equating the increased net payment with a higher pensionable salary.
Can the ruling help me exchange a foreign driving licence?
Sometimes, and only under separate RDW conditions. The tax-free reimbursement is not itself a licence exchange. Read the 30% ruling driving-licence exchange guide before you apply.
Official sources and limitations
- Belastingdienst: application, eligibility and annual salary rules
- Belastingdienst: 2026 salary norms and €262,000 cap
- Business.gov.nl: 2027 change and transitional conditions
This is an educational estimate, not a tax assessment or a statement that you qualify. Calculations use the site’s 2026 tax engine with a separately estimated holiday payout. The relevant salary threshold and individual eligibility must be verified with payroll. See the calculation methodology and ask your employer for the approved decision and an example payslip.