30% ruling calculator for 2026
See your net salary in the Netherlands with the 30% ruling, the tax-free allowance for employees recruited from abroad. Turn the ruling off to see the difference it makes.
Before tax, as your contract or offer states it.
Type a gross salary to see what you take home each month.
An estimate for the 2026 tax year, with the Belastingdienst's figures as checked on October 19, 2026. Pension contributions and other deductions on your payslip are not taken off.
How the 30% ruling works in 2026
Your employer can pay up to 30% of your salary, including the allowance itself, as a tax-free allowance for the extra costs of working away from home, and only the rest is taxed. The ruling lasts up to five years, and your employer applies for it with the Belastingdienst.
The salary without the allowance must stay above the salary norm: €48,013 a year in 2026, or €36,497 if you are under 30 and have a master's degree. On a salary just above the norm, the allowance is therefore less than 30%. The allowance is worked out on salary up to €262,000, the limit for top salaries in the Dutch WNT law, so it is at most €78,600 for a full year. From January 1, 2026 that cap applies to everyone with the ruling.
The calculator assumes the ruling applies for the whole year, at the full allowance it allows. A ruling for part of the year has a lower maximum, and your employer may choose to pay less than the maximum.
Who qualifies
The Belastingdienst sets four conditions: you are employed by the employer applying, you have specific expertise, you meet its definition of an incoming employee recruited from abroad, and the Belastingdienst has issued a decision that the ruling can be used. The salary norm is how the expertise is shown, except for some researchers and doctors training as specialists, who do not need to meet it.
What this calculator leaves out
It is an estimate for one employee with one employer for the whole of 2026, living in the Netherlands. It does not take off pension contributions or anything else your employer deducts, and it uses only the general tax credit, the labor tax credit and, from the AOW age, the elderly tax credit. Other credits, such as the income-dependent combination credit (inkomensafhankelijke combinatiekorting), are not included.
It looks only at the salary in box 1. Savings and investments (box 3), a substantial shareholding (box 2), a mortgage, deductions and a fiscal partner can all change what you finally owe. The general tax credit shrinks with your total income across the boxes, so savings in box 3 can lower it too. For a figure you can rely on, use the Belastingdienst's own tools or ask a tax adviser.
Sources
Every rate, amount and threshold here comes from these official pages.
Checked on .
- Tarieven, bedragen en percentages loonheffingen vanaf 1 januari 2026 (3rd edition, March 3, 2026)
- Voorlopige aanslag 2026, gebruikte tarieven en heffingskortingen
- Inhoud van de expatregeling
- Deskundigheidsvereiste (expatregeling)
- Belastingvoordeel buitenlandse werknemers
- Hoe hoog is mijn vakantiegeld?
- AOW-leeftijden 2025-2031
FAQ
Is the salary I type sent anywhere?
No. The calculation runs in your browser, and the amount you type never leaves it.
The site does count page views and which tools are used with Google Analytics, which is never given your files or anything you type. Privacy has the details.
Does the 30% ruling change in 2027?
Yes. According to the Rijksoverheid, the tax-free allowance stays at up to 30% in 2025 and 2026 and drops to up to 27% from 2027, with a higher salary norm as well. Someone whose ruling was applied by December 31, 2023 keeps 30% and the current norm. Someone whose ruling was applied in 2024 moves to 27% with the current norm, and from January 1, 2025 it is 27% with the new norm. The 2027 norm amount was not published on the pages checked.
What happens if my salary falls below the norm?
The allowance can only be paid while the salary without it is above the norm. The calculator shows a note and leaves the ruling out when the salary you type is not high enough.
Why is my payslip different from this?
Your employer withholds tax from every payslip, and pension contributions and other deductions usually come off as well. A single month can differ from the average here, for example the month the holiday allowance is paid. Over a full year with one employer, the tax withheld should come close to the yearly total, and your tax return settles the rest.