30% Ruling Calculator (2026)
The 30% ruling lets employers pay part of an eligible expat’s salary tax-free. In 2026 that share is 30%. Use the calculator to compare your net salary with and without the ruling and see how much you actually save this year.
Lower salary threshold applies (€ 36.497 instead of € 48.013).
Indicative — box 1 only, excluding tax credits (heffingskortingen)
| Tax-free allowance (30%) | € 21.000 |
| Net salary without the ruling | € 44.412 |
| Net salary with the ruling | € 52.299 |
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 threshold of € 48.013 gross (or € 36.497 if you are under 30 with a recognised Master’s degree).
- Your employer files the application with the Belastingdienst.
What changes in 2026
The tax-free percentage stays at 30% in 2026, but the benefit is now capped: 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. From 2027 the percentage will fall to 27%.
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 earn at least € 48.013 gross per year in 2026 (or € 36.497 if you are under 30 with a recognised Master's degree). Your employer applies for the ruling with the Dutch Tax Administration.
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.