30% tax ruling calculator 2026 | Netherlands
Calculate your take-home pay with the 30% tax ruling. Includes eligibility check and savings comparison.
Your information & eligibility check
Your gross salary
Enter your salary in either format - both fields will update automatically
Full year gross income
Monthly gross income
Additional details
Optional: Your monthly pension contribution (reduces taxable income)
2026 salary requirements:
- General: €48,013+ annually
- Under 30 with Master's: €36,497+ annually
- Must be recruited from abroad
- Scarce expertise required
- Valid for maximum 5 years
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Take-home pay comparison
Without 30% Ruling
With 30% Ruling
Your annual tax savings
Income Tax: €15,000 | Social Security: €8,000 | With 30% Ruling: €8,000 tax
Important disclaimer
This calculator provides estimates based on 2026 Dutch tax rates and should be used for planning purposes only. Actual tax calculations may vary based on individual circumstances, deductions, and changes in tax law. The 30% ruling application must be approved by the Dutch Tax Authority (Belastingdienst) and your employer. Tax rates and thresholds are subject to annual changes. Consult with a qualified tax advisor for personalized advice and official calculations.
Essential resources for expats
Complete your Netherlands move with these essential guides and tools:
Frequently asked questions
What is the 30% tax ruling in Netherlands?
The 30% tax ruling allows eligible expat employees to receive 30% of their salary tax-free to cover extra costs of working abroad. This significantly reduces your taxable income and increases your take-home pay.
Who is eligible for the 30% tax ruling in 2026?
You must earn at least €48,013 annually (€36,497 if under 30 with Master's), be recruited from abroad, have lived 150+ km from Dutch border for 16+ months in the 2 years before your first working day, and possess scarce expertise not readily available in the Dutch job market.
How long does the 30% tax ruling last?
The 30% tax ruling is valid for a maximum of 5 years from when you become a Dutch tax resident. You cannot extend this period, and it applies to all your employment in the Netherlands.
How much can I save with the 30% tax ruling?
Savings vary based on salary, but typical savings range from €8,000-€15,000 annually. Higher salaries see greater absolute savings due to the progressive tax system in Netherlands. The tax-free allowance is capped at €78,600 (30% of the €262,000 WNT salary cap for 2026).
What changed in the 30% ruling for 2026?
Three changes took effect on 1 January 2026: (1) the WNT salary cap rose from €246,000 to €262,000, lifting the maximum tax-free allowance to €78,600; (2) salary thresholds rose to €48,013 (standard) and €36,497 (under 30 with Master's); (3) costs of living - gas, water, electricity and private calls to your home country - can no longer be reimbursed tax-free. The planned reduction from 30% to 27% was withdrawn, so the ruling remains 30%.