Tax year 2026

30% Ruling Calculator

Estimate the take-home pay benefit of the Dutch 30% ruling for highly-skilled migrants. The ruling makes up to 30% of your gross salary tax-free, capped at a salary of €262,000.

Yearly benefit from the 30% rulingMeets threshold
€12,199
€1,017 extra per month
Tax-free allowance (30%)€24,000
Taxable income€56,000
Net take-home with ruling€66,112
Net take-home without ruling€53,913

How the 30% ruling works

The 30% ruling lets your employer pay up to 30% of your gross salary as a tax-free reimbursement. It is intended to cover the extra-territorial costs of moving to the Netherlands. To qualify you must have been recruited from abroad, meet a minimum taxable salary threshold (€48,013 for 2026, lower for under-30s with a Master's), and have lived more than 150 km from the Dutch border for most of the 24 months before your hire.

Salary cap

Since 2024, the tax-free portion is capped. The 30% applies only to the first €262,000 of gross salary. Anything above that is taxed normally.

Disclaimer

This is an educational estimate and ignores employer-specific arrangements, pension, and edge cases. Always confirm your situation with your employer and the Belastingdienst.

Frequently asked questions

Who qualifies for the 30% ruling in 2026?
You qualify if you were recruited from abroad, lived more than 150 km from the Dutch border for at least 16 of the 24 months before your hire, and earn at least €48,013 taxable salary (or €36,497 if you are under 30 with a Master's degree).
How long can I use the 30% ruling?
The maximum duration is five years. Time spent in the Netherlands before your eligible hire reduces this period.
Is the 30% ruling capped in 2026?
Yes. The tax-free portion only applies to gross salary up to €262,000 (the WNT-norm cap). Any gross salary above that is taxed normally.
Can I keep the 30% ruling if I change employers?
Yes, if your new employer is a registered Dutch withholding agent and you apply for continuation within three months of your previous job ending. The clock does not reset.
Does the 30% ruling reduce my pension or social benefits?
It can. Pension contributions are typically calculated on the taxable portion only, so under the ruling you accrue pension on 70% of your gross. Some employers compensate; check your contract.

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