How to Use the 30% Ruling Calculator (2026, Verified Workflow)
Practical, source-verified tutorial for the Dutch 30% ruling calculator: required inputs, paired scenario method, and result validation checks.
What This Tool Is For
Use the calculator to run a paired comparison:
- Scenario A: same salary and assumptions, without 30% ruling.
- Scenario B: same salary and assumptions, with 30% ruling.
The difference between A and B is your planning estimate. This page avoids fixed “you save X” promises and focuses on a reproducible method.
Verified 2026 Parameters You Should Check First
| Parameter | 2026 value | Source |
|---|---|---|
| Standard 30%-regeling salary norm (taxable salary) | €48,013 | Rijksoverheid |
| Under-30 Master's norm (taxable salary) | €36,497 | Rijksoverheid |
| WNT cap used for expatregeling | €262,000 | Rijksoverheid |
| Box 1 rates (under AOW age) | 35.75% / 37.56% / 49.50% | Belastingdienst Box 1 table |
| Box 1 bracket thresholds (under AOW age) | €38,883 and €78,426 | Belastingdienst Box 1 table |
If your tool settings do not match the current-year parameters above, fix that before interpreting any result.
Step-by-Step Workflow
Step 1: Prepare clean inputs
- Annual gross salary (and whether holiday allowance is included)
- Your ruling category (standard / under-30 Master's / exempt category)
- Tax year (2026 for this guide)
Step 2: Run baseline first (without ruling)
Save the output as your baseline result set.
Step 3: Run the ruling scenario
Keep every input identical except the ruling setting.
Step 4: Compare outputs
Compare annual net, monthly net, and tax totals between the two runs.
Step 5: Run sensitivity checks
Re-run with alternative assumptions if needed (salary change, employer switch timing, cap exposure).
How to Read the Results Correctly
- Taxable salary vs gross salary: salary norms are checked on taxable salary terms for the regeling.
- Cap exposure: if salary exceeds the WNT cap, the excess does not receive the 30% tax-free treatment.
- Year sensitivity: do not mix parameters from different years in one comparison.
- Cohort sensitivity: 2027 transition to 27% is cohort-based (not identical for every holder).
For broader rule context, see 30% Ruling in 2026 (Verified) and 2026 Changes & Transition.
Quality-Control Checklist
- Did you verify 2026 parameter values before running scenarios?
- Did you keep the baseline and ruling scenarios identical except one switch?
- Did you validate the correct salary norm category for your case?
- Did you check whether cap effects apply?
- Did you save assumptions and output timestamps?
Common Errors to Avoid
- Treating a country label as eligibility proof instead of checking the 150 km / 16-of-24-month rule.
- Using monthly pay as annual pay without converting correctly.
- Using old-year settings with 2026 interpretation.
- Ignoring employer-side payroll implementation details.
- Assuming every holder will have the same 2027 percentage outcome.
If you still need the legal checklist, continue with How to Apply and Eligibility Guide.
Official Sources
- Belastingdienst: Box 1 rates and thresholds
- Belastingdienst: expatregeling conditions and application
- Rijksoverheid: salary norms, WNT cap, and 2027 transition matrix
FAQ
Should I trust one single run?
No. Use paired runs and sensitivity checks for realistic planning.
Can this guide confirm I am eligible?
No. It helps with calculation workflow. Formal eligibility requires full condition review and official process.