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30% ruling calculator (Netherlands)
The 30% ruling lets your employer pay up to 30% of your salary tax-free. On a salary of €80,000 in 2026 it saves about €12,199 a year in income tax. Enter your salary to see your own saving, whether you meet the salary norm, and what changes when the rate drops to 27% in 2027.
Salary means everything your employer pays you in the year, with the tax-free part included, before tax. The calculation counts this job only: other income and box 3 can change your general tax credit.
The ruling saves you, 2026
You get the full 30% from a salary of €68,590.
Worked examples
- €100,000 in 2026: allowance €30,000, taxable €70,000, income tax €20,953 instead of €37,289: €16,336 a year.
- The same €100,000 in 2027 at 27% (ruling from 2025, 2026 tax tables): allowance €27,000, saving €14,822, €1,514 less.
- €60,000 in 2026: 30% would take your taxable salary below the €48,013 norm, so the allowance is cut to €11,987; saving €6,050.
How the calculation works
- Allowance: the smallest of 30% (27% in 2027) of your salary, your salary minus the norm, and the cap (€78,600 in 2026, €73,710 in 2027).
- Income tax: the 2026 box 1 rates (35.75% to €38,883, 37.56% to €78,426, 49.50% above), minus the general tax credit (up to €3,115) and the labour tax credit (up to €5,685), both of which shrink as income rises. A lower taxable salary keeps more of both credits, which is why the saving is more than the allowance times your top rate.
- Net pay here is salary minus income tax. Your payslip also shows pension contributions and other deductions, which are not included.
Frequently asked questions
How much does the 30% ruling save?
It depends on your salary, because the tax-free part comes off the top of your income and the tax credits grow as taxable income falls. On €80,000 in 2026 the ruling saves about €12,199 a year (€1,017 a month); on €100,000 about €16,336 a year.
What is the salary requirement for the 30% ruling in 2026?
Your salary without the tax-free allowance must be more than €48,013 (€36,497 if you are under 30 with a Dutch academic master's or equivalent). To get the full 30% the total salary must be at least €68,590; between the norm and that, the employer can pay a smaller allowance so your taxable salary stays on the norm.
What changes in 2027?
From 1 January 2027 the maximum falls from 30% to 27% (Tax Plan 2025, passed in December 2024), and the salary norm for new rulings rises to €50,436 in 2024 prices, about €52,521 in 2026 prices (€39,923 for under-30s with a master's); the indexed 2027 figures are published in December 2026. If your ruling started before 2024 you keep 30% until it ends. If it started in 2024 you move to 27% but keep the lower salary norm.
Is there a maximum?
Yes. The tax-free allowance is limited to the percentage of the WNT public-sector salary maximum: €78,600 in 2026 (30% of €262,000) and €73,710 in 2027 (27% of €273,000).
How long does the 30% ruling last?
Up to five years, reduced by earlier periods you lived or worked in the Netherlands (with exceptions for stays more than 25 years ago or very short ones). You and your employer fill in the application together, and the Belastingdienst decides within 8 weeks. Apply soon after you start: an application made within four months of starting work can take effect from your first working day.
Does the 30% ruling lower my pension or benefits?
It can. Pension accrual, unemployment and sickness benefits and some allowances are based on your taxable salary, which the ruling lowers. Check your pension scheme and whether income-tested allowances (toeslagen) change for you.
Related
- Netherlands box 3 calculator 2026 (tax on your savings and investments)
- Moving abroad planner
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