With the 30% ruling applied to €120,000/year, the tax benefit can be very large because it reduces the taxable base materially.
Income ranking and median based on CBS income distribution 2023
With a gross salary of €120,000/year in 2025, you receive €91,226 net. This results in an effective tax rate of 34.3%.
With a gross income of €120,000/year, the effective tax rate is 34.3%. The marginal rate (tax on additional income) is 49.5%.
An income of €120,000/year falls into tax brackets 1 and 2 and 3. In 2025, the Netherlands has three brackets: 35.82% up to €38,441, 37.48% up to €76,817, and 49.50% above.