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) | -€1.883 |
| 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
What This Calculator Does
This tool estimates your net take-home pay with and without the 30% ruling, so you can see exactly how much the ruling changes your monthly and annual income. It's designed for expats evaluating a Dutch job offer, checking whether the ruling still makes sense mid-contract, or planning around the 2027 reduction to 27% for new applicants.
Key inputs: gross annual salary, tax year (2025/2026/2027), and whether you qualify for the ruling. The calculator applies the correct salary threshold, WNT cap, tax brackets, and credits for the selected year.
What's included: Box 1 income tax, social security premiums (volksverzekeringen), general and labor tax credits, and the 30% or 27% tax-free allowance where applicable. Holiday allowance (vakantiegeld) is shown separately with its special withholding rate.
What's excluded: pension contributions, health insurance premiums, other deductions, and Box 2/3 income. This is a salary estimate, not a full annual return simulation.
Learn more: Read our guides on eligibility requirements, how the 30% ruling works, salary thresholds, and how to apply.
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 2027?
For 2027, the minimum taxable salary (after the 27% deduction for new applicants) is estimated at €49,500. For employees under 30 with a Master's degree, the threshold is approximately €37,500.
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 2027, this cap is estimated at €275,000. 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.
Can I apply for the 30% ruling if I already live in the Netherlands?
No. You must have lived more than 150 km from the Dutch border for at least 16 of the 24 months before starting your Dutch employment. This is called the 150 km criterion.
What happens if my salary drops below the threshold during my 5-year period?
If your taxable salary (after the 30% deduction) falls below the minimum threshold, you will lose the 30% ruling benefit. You cannot regain it even if your salary increases again later.
How does the 30% ruling affect my pension contributions?
The 30% ruling does not affect your pension contributions. Your employer still pays pension contributions based on your full gross salary, not the reduced taxable amount.
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: April 2026.