30% Ruling Savings Examples (2026): Verified Scenario Framework
A verified framework to calculate 30% ruling savings by scenario: formulas, control checks, and official references without speculative net-income claims.
What This Page Does
This is a calculation framework, not a marketing page. It gives you a reproducible way to build your own savings examples with verified rules and current-year parameters.
For base legal rules, use 30% Ruling (Verified). For transition and cap updates, use 2026 Changes.
Verified Math Basics
| Item | Verified expression | Notes |
|---|---|---|
| Tax-free reimbursement (max) | 30% × eligible salary base | Subject to legal conditions and cap |
| Taxable salary under 30% ruling | Gross salary − tax-free reimbursement | Payroll implementation detail matters |
| WNT cap base (2026) | €262,000 | Cap published by Rijksoverheid |
| Max reimbursement at cap | €78,600 | 30% of €262,000 |
Scenario Method (Step by Step)
- Fix one input set: salary, year, household assumptions, pension and deduction assumptions.
- Run baseline scenario: no ruling.
- Run ruling scenario: same inputs, only ruling flag changes.
- Compute delta: annual and monthly net difference.
- Run sensitivity passes: employer change, 2027 cohort transition, high-income cap exposure.
Use the on-site calculator for mechanical consistency, then keep a saved assumption sheet for audit traceability.
Reusable Scenario Templates
Template A: Standard Employment Case
| Field | Value you enter |
|---|---|
| Gross annual salary | _____ |
| Ruling cohort start year | _____ |
| Tax year | _____ |
| Baseline net (no ruling) | _____ |
| Scenario net (with ruling) | _____ |
| Annual savings delta | _____ |
Template B: Cap-Affected Case
| Field | Value you enter |
|---|---|
| Gross salary above cap? | Yes / No |
| Eligible salary base (max cap) | _____ |
| Tax-free reimbursement computed | _____ |
| Income above cap (fully taxed) | _____ |
Template C: 2026 to 2027 Transition Check
| Field | Value you enter |
|---|---|
| First ruling year | _____ |
| Applicable percentage in 2026 | _____ |
| Applicable percentage in 2027 | _____ |
| Net delta from transition | _____ |
Quality-Control Checklist
- Did you verify salary threshold category (standard / under-30 Master / exempt)?
- Did you verify cohort-based transition treatment for 2027?
- Did you verify cap impact for higher salary cases?
- Did you run paired scenarios with identical assumptions except ruling flag?
- Did you save the assumption sheet and output version for future audits?
Official Sources
- Belastingdienst: 30%-regeling conditions and application
- Belastingdienst: salary norm amounts by year
- Belastingdienst: ET costs and regeling mechanics
- Rijksoverheid: transition matrix and cap policy
FAQ
Can I copy someone else’s savings example?
Not reliably. Use your own paired scenario calculation with your own assumptions.
Should I include employer pension assumptions in both scenarios?
Yes. Keep assumptions symmetric so the delta reflects ruling effect, not mixed inputs.
Where can I validate filing operations after scenario planning?
Use the 2026 Compliance Hub and Tax Filing Deadline 2026.