30% ruling calculator
Work out what the Dutch 30% ruling is worth on your salary. Compares your net pay with and without the ruling, and checks you against the salary threshold.
Figures for 2026. Last verified 1 August 2026
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Before tax, excluding holiday allowance.
What it is worth
€883
more per month, or €10,598 a year.
Net per month with the ruling
€4,970
Net per month without it
€4,087
- Untaxed allowance
- €21,000
- Taxable salary
- €49,000
- Threshold that applies to you
- €48,013
From 2027 the maximum drops to 27%. On this salary that is about €795 per month instead, holding 2026 thresholds constant. Anyone who became eligible before 2024 keeps 30% for the rest of their term.
Show the calculation
With the ruling
- Gross salary
- €70,000.00
- Untaxed allowance
- - €21,000.00
- Taxable salary
- €49,000.00
- Tax on €38,883.00 at 35.75%
- €13,900.67
- Tax on €10,117.00 at 37.56%
- €3,799.95
- Income tax and national insurance
- €17,700.62
- General tax credit
- - €1,882.49
- Labour tax credit
- - €5,463.14
- Tax payable
- €10,354.99
- Net from taxable salary
- €38,645.01
- Plus untaxed allowance
- + €21,000.00
- Net per year
- €59,645.01
- Net per month
- €4,970.42
Without the ruling
- Gross salary
- €70,000.00
- Taxable salary
- €70,000.00
- Tax on €38,883.00 at 35.75%
- €13,900.67
- Tax on €31,117.00 at 37.56%
- €11,687.55
- Income tax and national insurance
- €25,588.22
- General tax credit
- - €538.91
- Labour tax credit
- - €4,096.04
- Tax payable
- €20,953.27
- Net per year
- €49,046.73
- Net per month
- €4,087.23
- Difference per year
- €10,598.28
- Difference per month
- €883.19
An indicative estimate, not tax advice. It assumes employment income only, below state pension age, with no pension contribution or other deductions. Your employer applies for this, not you. Check your situation against Belastingdienst.
How this calculator works
It compares two versions of the same salary. In one, your employer pays part of it as a tax-free reimbursement. In the other, your whole salary is taxed normally. The difference between the two net figures is what the ruling is worth to you.
The tax side uses the 2026 box 1 brackets for people below state pension age, and applies both the general tax credit and the labour tax credit. It assumes employment income only, with no pension contribution and no other deductions, so treat the result as a good estimate rather than a payslip.
Why the threshold is the tricky part
The salary condition is not tested on your gross. It is tested on what is left after the untaxed part is deducted.
That means a gross of €50,000 does not qualify for the full allowance, even though it is comfortably above €48,013. Take 30% off and you land well under it.
Employers are allowed to apply a lower percentage, so in that situation you can still get a reduced allowance: the largest one that keeps your taxable salary exactly at the threshold. This calculator does that automatically, which is why salaries just above the threshold show a small benefit rather than none at all.
What the calculator does not know
It does not check the conditions that have nothing to do with money: whether you were recruited from abroad, and whether you lived more than 150 kilometres from the Dutch border for more than 16 of the 24 months before you started. Both have to be true regardless of what you earn.
It also assumes a full year on the ruling. If you start partway through a year, your first year's benefit is proportionally smaller.
Tax advisors who work in English
Blue Umbrella
English-speaking tax service for internationals. Specializes in 30% ruling and expat situations.
J.C. Suurmond
Established Dutch tax consultancy with a strong international practice. Good for complex situations with multiple income sources.
Common questions
- How accurate is this calculator?
- It applies the 2026 box 1 brackets for people below state pension age, plus the general and labour tax credits. It assumes employment income only, with no pension contribution and no other deductions, so it is a close estimate rather than a payslip.
- Why does a salary just above the threshold show such a small benefit?
- Because the threshold is tested after the untaxed allowance is deducted. Just above it, only a small allowance fits before you would fall under, so only a small part of your salary becomes untaxed.
- Does it check whether I actually qualify?
- Only the salary condition, and not even that for everyone: researchers at designated facilities and trainee specialist doctors are exempt from it entirely. It also cannot check that you were recruited from abroad, or that you lived more than 150 kilometres from the Dutch border in a straight line beforehand. Both of those must be true regardless of what you earn.
Official sources
Your checklist
Your 30% ruling is one item. Moving to the Netherlands has around 40 more, and the order matters. You need a registered address before a BSN, and a BSN before most of the rest.
Answer eight questions and get the list that applies to you, in the order to do it.
Read next
Filed under Tax and income