Netherlands 30% Ruling Calculator
Calculate your Dutch net salary with the 30% expat ruling (restored to flat 30% by Budget 2025).
2026 update: Budget 2025 reverted the 30/20/10 phase-down (introduced in 2024). From 2026 onwards, all qualifying rulings pay flat 30% for 5 years.
Your details
€
Take-home€36,302per year
Monthly take-home€3,025
Bi-weekly€1,396
Effective tax rate19.0%
Marginal rate37.0%
Annual breakdown
- Gross income€45,000
- Box 1 tax (after credits)(19.3%)-€8,698
- Take-home pay(80.7%)€36,302
Uses 2026 Box 1 combined brackets: 35.82% (up to €38,441) / 37.48% / 49.50%. Bracket 1 includes volksverzekeringen (AOW + Anw + Wlz). Read full disclaimer.
30% ruling tax savings — worked example
On a €80,000 gross salary without the ruling: Box 1 tax ~€27,500, net ~€52,500. With the 30% ruling: €24,000 becomes tax-free, taxable base drops to €56,000, Box 1 tax ~€18,200, net ~€61,800. Savings: ~€9,300/year. Over 5 years: ~€46,500 — significant enough to make NL highly competitive against Germany or France for international hires.
30% ruling eligibility checklist
- ✅ Recruited or transferred from abroad — not locally hired.
- ✅ Lived >150 km from the Dutch border for 16+ of 24 months pre-hire.
- ✅ Gross salary ≥ €46,660 excluding the 30% portion (so total gross ≥ €66,657).
- ✅ Under-30 with master\'s degree: lower threshold €35,468 (gross ≥ €50,669).
- ✅ Joint application filed with Belastingdienst within 4 months of arrival.
- ✅ Employer is a Dutch entity registered with the Dutch Chamber of Commerce (KvK).
Common 30% ruling mistakes
- Missing the 4-month deadline — application after 4 months loses retroactive benefit (often 2–3 months of salary).
- Taking a pay cut that drops you below threshold — ruling gets cancelled. Any pay negotiation must keep taxable salary ≥ €46,660.
- Not choosing partial non-residency — ruling holders can opt for partial non-residency (Box 2/3 exemption on foreign assets) via their annual return — huge savings for those with foreign investments.
Primary authority: Belastingdienst. Combine with our Netherlands salary calculator for full Box 1 breakdowns.
Netherlands 30% ruling FAQ
What is the 30% ruling in 2026?
The 30%-regeling allows qualifying expats to receive 30% of their gross salary tax-free for up to 5 years. Originally for 8 years, reduced to 5 years in 2019. In 2024 a phase-down to 30/20/10 was introduced, but Budget 2025 reverted it back to flat 30% for the full 5-year period, effective from 2026 onwards for all qualifying rulings.
Who qualifies for the 30% ruling?
Main criteria: (1) Hired from abroad — recruited or transferred by a Dutch employer from >150 km outside NL border for 16+ of 24 months pre-hire. (2) Scarce skills — salary must exceed the minimum qualifying threshold (€46,660/year in 2026 excluding the 30% portion; or €35,468 for those under 30 with master's). (3) Application within 4 months of arrival to keep full retroactive benefit. Applications after 4 months only benefit going forward.
How do I apply for the 30% ruling?
Both employee and employer must sign a joint application (Verzoek 30%-regeling) to Belastingdienst. Required documents: employment contract, CV, proof of residency abroad 16/24 months pre-hire, proof of recruitment from abroad. Processing takes 2–3 months. Approval applies retroactively to your start date if submitted within 4 months.
Can I use the ruling on my spouse's income?
No — the 30% ruling applies only to the qualifying employee's salary. Your spouse's Dutch income is taxed normally. However, if both of you qualify independently (both recruited from abroad), both can apply separately.
What happens when the ruling expires after 5 years?
Your salary reverts to normal Box 1 taxation — ~7–10% increase in effective tax rate, depending on income. Plan the expiration carefully: savings, pension contributions, and property investments made during the 30% window are more effective than after. Some expats time their departure from NL to coincide with the end of the ruling.
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