30% Ruling Calculator (2026)
The 30% ruling lets employers pay part of an eligible expat’s salary tax-free. In 2026 that share is up to 30% — up to, because the salary norm of € 48.013 applies to what is left after the allowance, so below about € 68.590 gross the allowance is trimmed rather than paid in full. The interactive structure below models you as an employee receiving a gross salary from your employer: set your salary, toggle the ruling on or off, and see the full gross-to-net picture — the tax-free allowance, box 1 loonheffing, the general and labour tax credits, your net income and exactly how much the ruling adds.
How to read the diagram
Your employer pays a gross salary into your personal box (the salary edge). Select the salary flow or your person node to open the inspector, where you can drag the gross salary and switch the 30% ruling and the under-30 Master’s options — these are parameters of the salary flow itself. Your node then shows the breakdown: the 30% tax-free allowance is deducted first, box 1 loonheffing is charged on the remaining taxable salary, and the general tax credit and labour tax credit (heffingskortingen) are then applied. As a regular employee you pay no Zvw contribution yourself — your employer carries that separately — so it does not reduce your take-home pay. The net income plus the extra you gain from the ruling appear at the bottom. Switch between Napkin, Model and Audit detail, or per-year and per-month, in the top bar.
Eligibility in short
- You were recruited or transferred from abroad and have specific expertise that is scarce in the Dutch labour market.
- You meet the 2026 salary norm of € 48.013 (or € 36.497 if you are under 30 with a recognised Master’s degree). The norm is measured on your taxable salary excluding the allowance, so in practice you need roughly € 68.590 gross — or € 52.139 gross on the under-30 Master’s norm — before the full 30% fits.
- Your employer files the application with the Belastingdienst.
The salary norm is a floor, not a switch
This is the part most calculators get wrong. The 30% is not something you either get in full or not at all. The norm of € 48.013 applies to the salary that remains after the tax-free allowance is deducted, so the allowance is capped at whatever keeps you on the norm:
- € 68.590 gross or more — the full 30% fits. At € 90.000 that is € 27.000 tax-free.
- Between € 48.013 and € 68.590 — the allowance is whatever is left above the norm, and it tapers to zero. At € 60.000 gross: € 11.987. At € 50.000 gross: € 1.987.
- Below € 48.013 — a condition of the ruling is no longer met. The beschikking lapses back to 1 January of that year and filed payroll tax returns have to be corrected.
Drag the salary slider in the diagram above through that middle band and watch the tax-free allowance shrink continuously rather than disappear at once.
What changes in 2026
The tax-free percentage stays at 30% in 2026, but the benefit is capped at both ends. At the top, the 30% is calculated on a maximum salary of € 262.000 (the WNT norm), so the largest possible tax-free allowance is about € 78.600 per year. At the bottom, the salary norm keeps your taxable salary at € 48.013, which is what trims the allowance below € 68.590 gross. From 2027 the percentage falls to 27% and the salary norm rises; employees who were already using the ruling before 2024 are shielded from both changes for the rest of their term.
Frequently asked questions
Do I qualify for the 30% ruling in 2026?
You generally qualify if you were recruited from abroad, have scarce expertise and meet the 2026 salary norm of € 48.013 (or € 36.497 if you are under 30 with a recognised Master's degree). Read that norm carefully: it applies to your taxable salary *after* the tax-free allowance is taken out, not to your gross. So you need about € 68.590 gross before the full 30% fits. Your employer applies for the ruling with the Dutch Tax Administration.
What if I earn between € 48.013 and € 68.590?
The ruling still applies, but not at the full 30%. Because the norm is a floor under your taxable salary, your employer can only pay out the difference between your gross and the norm. At € 60.000 gross that is € 11.987 tax-free instead of € 18.000; at € 50.000 gross it is only € 1.987. The allowance shrinks smoothly to zero as you approach € 48.013 — it does not switch off in one step.
What happens if my salary drops below € 48.013?
That is a different situation from a small allowance — it breaks a condition of the ruling. If your taxable salary falls under the norm for the year, the ruling decision (beschikking) lapses with retroactive effect to 1 January of that year, and payroll tax returns already filed have to be corrected. This is why the norm is worth watching mid-year, for example after a switch to part-time or a period of unpaid leave.
How long does the 30% ruling last?
The maximum duration is 5 years (60 months). Periods you previously spent in the Netherlands may reduce that term.
What changes in 2026 and 2027?
In 2026 the tax-free percentage is 30%, and the benefit is capped at the WNT norm of € 262.000 (a maximum tax-free allowance of about € 78.600). From 2027 the percentage drops to 27%.
What happens when the ruling ends?
When the ruling ends your full salary becomes taxable in box 1, so your net pay drops. Many expats then consider freelancing (zzp) or setting up a BV — we can help you compare.