30% Ruling Calculator

The 30% ruling is a Dutch tax benefit for highly skilled foreign employees. It allows employers to pay up to 30% of the gross salary as a tax-free allowance, significantly reducing the income tax burden for qualifying expats.

You qualify if you were recruited from abroad (lived 150+ km from the Dutch border for 16+ of the previous 24 months), have specific expertise not readily available in the Dutch labor market, and meet the minimum salary threshold (€48,013 taxable salary in 2026, or €36,497 for under-30 with a master's degree).

The 30% ruling lasts for a maximum of 5 years. The duration starts from the first day of employment in the Netherlands. Previously spent time in the Netherlands may reduce the available period.

Starting January 1, 2027, the maximum tax-free allowance reduces from 30% to 27% of gross salary. This means all current and new 30% ruling holders will see a reduced benefit from 2027 onwards.

Yes. The 30% ruling is capped at the WNT norm (Balkenendenorm), which is €262,000 for 2026. This means the maximum tax-free allowance is €78,600 (30% of €262,000), regardless of how high your salary is.

This calculator uses official 2026 tax brackets and thresholds from the Belastingdienst (Dutch Tax Authority). It provides a reliable estimate, but for complex situations (partial year, multiple income sources, transitional rules) we recommend consulting a licensed tax advisor.