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.
Tax year 2026 · reviewed June 2026
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 June 2026
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.
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