30% ruling calculator 2026
The 30% ruling can save expats in the Netherlands thousands of euros per year. Calculate your benefit instantly.
How the 30% ruling works
If you were recruited from abroad and meet the conditions, your employer may pay 30% of your salary as a tax-free allowance for extraterritorial costs. You only pay income tax on the remaining 70%. The ruling applies for up to 5 years and requires a minimum taxable salary (the ‘salary norm’): € 48,013 in 2026, or € 36,497 if you are under 30 and hold a master’s degree.
Important: from 1 January 2027 the rate drops to 27% for everyone. The ruling also has side effects: it lowers your taxable income, which affects mortgage applications and benefits, and partial non-resident taxpayer status may exempt your Box 2/3 assets.
Combine with the salary calculator
Use our bruto-netto calculator for a full Dutch payslip breakdown, including the tax credits (arbeidskorting and algemene heffingskorting) used in this calculation.
Veelgestelde vragen
Who qualifies for the 30% ruling?
Employees recruited from outside the Netherlands who lived more than 150 km from the Dutch border for at least 16 of the 24 months before starting, and whose salary meets the norm. Your employer applies for it at the Belastingdienst.
How long does the 30% ruling last?
Up to 5 years, minus any earlier periods of stay or work in the Netherlands. From 2027 the percentage becomes 27%.
Does the 30% ruling affect my mortgage?
Banks look at your gross salary, but your taxable income is lower. Some lenders take the ruling into account; a mortgage adviser can tell you exactly.
Gerelateerde berekeningen
Disclaimer: deze berekening is indicatief en gebaseerd op de tarieven en regels van 2026. Aan de uitkomst kunnen geen rechten worden ontleend. Raadpleeg voor uw persoonlijke situatie de Belastingdienst of een adviseur.