30% Ruling Calculator
Calculate your net income with the Dutch 30% ruling tax benefit. Updated for 2026.
Results
Income Comparison: With vs Without Ruling
Tax Breakdown
| Gross Salary | €70.000 |
| 30% Tax-Free Allowance | -€21.000 |
| Taxable Income | €49.000 |
| Bracket 1 Tax (up to €38,883 @ 35.75%) | €13.901 |
| Bracket 2 Tax (€38,883–€78,426 @ 37.56%) | €3.800 |
| Bracket 3 Tax (above €78,426 @ 49.50%) | €0 |
| Gross Tax | €17.701 |
| Algemene Heffingskorting (General Credit) | -€1.882 |
| Arbeidskorting (Employment Credit) | -€5.463 |
| Net Tax | €10.355 |
| Annual Net Income | €59.645 |
How this calculator works
This calculator uses official Belastingdienst parameters for the selected tax year to compute your net income. Here's the methodology:
- Tax-Free Allowance: If the 30% ruling applies, up to 30% of your salary (capped at the WNT norm of €262,000 in 2026) is tax-free.
- Progressive Tax: Your taxable income is taxed across 3 brackets: 35.75% / 37.56% / 49.50%.
- Tax Credits: Two credits reduce your tax bill — the Algemene Heffingskorting and Arbeidskorting.
- Net Income: Gross salary minus net tax gives your take-home pay.
Sources: Belastingdienst.nl | Rijksoverheid.nl
Frequently Asked Questions
What is the Dutch 30% ruling?
The 30% ruling is a Dutch tax benefit for highly skilled international workers. It allows employers to pay up to 30% of the employee's salary tax-free as a reimbursement for extraterritorial costs. From 2027, new applicants will receive 27% instead of 30%.
What is the minimum salary threshold for the 30% ruling in 2026?
For 2026, the minimum taxable salary (after the 30% deduction) must exceed €48,013. For employees under 30 with a Master's degree, the threshold is €36,497.
Is the 30% ruling changing in 2027?
Yes. For employees who started their 30% ruling on or after January 1, 2024, the tax-free percentage will be reduced from 30% to 27% starting January 1, 2027. Employees who started before 2024 keep the 30% for their full 5-year period.
What is the WNT salary cap for the 30% ruling?
The 30% ruling is capped at the WNT norm (Wet normering topinkomens). For 2026, this cap is €262,000. Income above this amount is fully taxable regardless of the ruling.
How long does the 30% ruling last?
The 30% ruling can be applied for a maximum of 5 years from the date you start working in the Netherlands. Any previous stays in the Netherlands may reduce this period.
Disclaimer: The calculations provided by DutchExpatTax.com are for informational purposes only and do not constitute tax, legal, or financial advice. While we strive for accuracy using data from the Belastingdienst (Dutch Tax Authority), individual circumstances may vary. Always consult a qualified tax advisor for personalized advice. Last updated: January 2026.