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.

Gross annual salary

€

Your contractual gross, including holiday allowance.

Ruling start monthStart year

Annual raise (for projection)

Used only for the multi-year projection below.

Saved scenarios

Save the current inputs as a named scenario to compare with another later (e.g. two job offers).

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

Time remaining on the ruling

5 years 0 months

ends May 2031 · started May 2026

Remaining lifetime benefit at €80,000 gross and a 3% annual raise: €60,892.

Five-year projection

Annual benefit assuming a 3% raise each year. Cumulative figure adds up across the 5-year window.

Year	Rate	Gross	Yearly benefit	Cumulative
Year 1(2026)	30%	€80,000	€12,199	€12,199
Year 2(2027)	27%	€82,400	€11,448	€23,648
Year 3(2028)	27%	€84,872	€11,922	€35,570
Year 4(2029)	27%	€87,418	€12,410	€47,980
Year 5(2030)	27%	€90,041	€12,913	€60,892

Total over 5 years: €60,892. From 1 January 2027 the rate drops from 30% to 27% for everyone (existing and new ruling holders); the projection applies the right rate per calendar year.

This calculator is not for everyone

It models the standard case: full-time employment, single income, under AOW age, eligible from day one. It does not handle edge cases like cross-border commuting, posted employees, PhD/researcher rules, employment gaps mid-year, or the 5-year duration clock running out. Run the eligibility check first if you're not sure you qualify.

Worked example: €80,000 gross with the ruling

Imagine you have a job offer of €80,000 gross per year (including holiday allowance) and you qualify for the 30% ruling.

Tax-free allowance: 30% × €80,000 = €24,000 paid as a tax-free reimbursement.
Taxable salary: €80,000 − €24,000 = €56,000. That is what gets put through the Box 1 brackets.
Net take-home with the ruling: about €66,112 per year (~€5,509 per month).
Net take-home without the ruling: about €53,913 per year (~€4,493 per month).
Yearly benefit: about €12,199, or roughly €1,017 per month.

The bigger your salary, the larger the absolute benefit, until you hit the €262,000 cap, after which extra gross is taxed normally.

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.