30% Ruling Calculator
Check your 30% ruling eligibility and tax benefit for 2026. Estimate tax-free salary, net pay, salary thresholds, and monthly expat savings.
Check your 30% ruling eligibility and tax benefit for 2026. Estimate tax-free salary, net pay, salary thresholds, and monthly expat savings.
Tax year 2026 - reviewed in June 2026
This page owns 30 ruling calculator intent. Use it for expat benefit, salary thresholds, and ruling duration questions.
Direct answer
The 30% ruling can let an eligible incoming employee receive part of their salary tax-free. This calculator checks the 2026 salary thresholds, age and master-degree rules, and estimates the possible net-pay benefit.
Minimum salary
€48,013
Regular salary threshold for applying the ruling.
Young master threshold
€36,497
Lower salary threshold when age and degree conditions apply.
Salary cap
€262,000
Upper salary base that limits the tax-free allowance.
Tax-free allowance
30% up to €78,600
The real benefit depends on salary and ruling duration.
Do I qualify for the 30% ruling and how much more net salary could I keep? Enter salary, age, start date, and master-degree status for an estimate.
The employer and employee apply together with the Dutch Tax Administration. The calculator helps estimate salary eligibility and benefit before applying.
Thresholds come from Belastbaar tax-data and are reviewed against Dutch Tax Administration 30% ruling guidance. The employer applies together with the employee.
Estimate the payroll-tax effect based on your entered conditions
Check if you meet the minimum salary threshold of €48,013
Up to 30% in 2026; 27% and transitional rules apply from 2027
The maximum duration is generally 5 years
The calculator focuses on the main search intent: quickly checking whether the ruling is financially relevant and what net-pay impact to expect.
Check whether your salary clears the current threshold and whether your situation fits the rules for incoming employees.
See which part of your compensation may be treated as a tax-free allowance and what that means for net pay.
Use the result as an estimate when the ruling does not apply for the full year or your employment starts later.
The 30% ruling is applied through the employer. Confirm payroll treatment with HR before relying on the estimate.
Maximize your 30% ruling benefits with these professional insights and strategies for 2026.
The 30% ruling can save you €7,000-€15,000 per year depending on your salary. Higher earners benefit more from this tax advantage.
Pro Tip: Apply within 4 months to preserve effect from the first workday; a later application can move the effective date.
Once approved, you can benefit from the 30% ruling for up to 5 years, even if you change employers within the Netherlands.
Pro Tip: The 5-year period starts from your first working day in the Netherlands, not from approval date.
For 2026, the maximum salary cap is €262,000, limiting the tax-free allowance to €78,600 annually.
Pro Tip: High earners should recalculate their tax strategy considering this new cap.
From 2027, the maximum percentage becomes 27% for many rulings. Transitional rules preserve 30% for employees whose ruling was already applied by the final 2023 payroll period.
Pro Tip: Check the decision start date and transitional rules before projecting a 2027 payslip.
Only your employer can apply for the 30% ruling with the Dutch tax authorities. You cannot apply individually as an employee.
Pro Tip: Discuss this benefit during job negotiations to ensure your employer will apply for you.
Use the guide for rules, documents, timelines, and edge cases. Use this calculator for quick savings estimates.
Read the 30% ruling guideHidden benefits and optimization strategies most expats overlook. Maximize your financial advantage during and after the 30% ruling period.
Partial non-resident taxpayer status was abolished from 2025. Only qualifying transitional cases whose ruling was already applied in the final 2023 payroll period can still elect it through tax year 2026.
Pro Tip: Do not assume the election applies merely because you have a 30% ruling; verify the transitional conditions for your own decision.
A lijfrente contribution is deductible only within your personal jaarruimte or reserveringsruimte. The ruling does not create extra pension deduction room.
Pro Tip: Calculate your pension shortfall first and compare the deduction now with taxation on future payments.
The 30% ruling is a tax facility, not a residence or work permit. A partner’s right to work depends on the residence permit and immigration rules.
Pro Tip: Check the residence-card endorsement or confirm with the IND; do not infer work rights from the tax decision.
With the 30% ruling, you can exchange your foreign driving license for a Dutch one WITHOUT taking a driving test. This applies even for licenses from non-EU countries!
Pro Tip: Check RDW eligibility and document requirements before applying; driving-validity periods and exchange conditions are separate questions.
When your 30% ruling ends, compare the salary scenarios again. The change depends on your salary, ruling benefit and tax credits.
Pro Tip: Review the expected payslip, pension deductions and Box 3 position before the ruling or any transitional treatment ends.
Apply within 4 months after starting with the employer to use the ruling from the first workday. A later application does not automatically mean permanent rejection, but can move the effective date.
Pro Tip: Discuss the 30% ruling during job negotiations. Many employers know the process. Get written confirmation they will apply for you.
Quickly find answers to common questions
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