30% Ruling Calculator - Dutch Expat Tax Benefit (Expatregeling)

Calculate your tax-free allowance under the Dutch 30% ruling and see the effect on your net salary, using the 2026 rules. Free and browser-based, nothing is uploaded or stored.

Tax-free allowance per year

€21,000

€1,750 per month tax-free

Gross annual salary€70,000
Taxable salary with ruling€49,000
Estimated net per year without ruling€49,047
Estimated net per year with ruling€59,645
Estimated net advantage per year€10,598

Based on 2026 figures. This is an indication, not tax or legal advice. The net estimate uses the 2026 box 1 brackets and simplified tax credits and excludes pension premiums and other deductions.

How the Dutch 30% Ruling Works in 2026

The 30% ruling (officially the expatregeling) lets employers pay highly skilled migrants recruited from abroad up to 30% of their salary as a tax-free allowance for extraterritorial costs. In 2026 the percentage is still 30% for the full five-year duration, but employees whose ruling started in 2024 or later will see it drop to 27% from 1 January 2027. Anyone who was already using the ruling in 2023 keeps 30% for the remainder of their term.

Two limits shape the calculation. First, the salary norm: after applying the allowance your remaining taxable salary must stay at or above EUR 48,013 in 2026 (EUR 36,497 if you are under 30 with a qualifying master's degree). Someone earning EUR 60,000 can therefore only receive EUR 11,987 tax-free rather than the full EUR 18,000, because a full 30% would push taxable pay below the norm. Second, since 1 January 2026 the ruling is capped at the WNT norm (Balkenende norm) of EUR 262,000 for everyone: salary above that amount no longer generates any tax-free allowance.

The net effect is substantial. At EUR 90,000 the full EUR 27,000 allowance would otherwise be taxed largely at the 49.5% top rate, so the ruling is worth roughly EUR 14,000 net per year. The calculator estimates this by applying the 2026 box 1 brackets (35.75% up to EUR 38,883, 37.56% up to EUR 78,426, 49.5% above) with simplified general and labour tax credits to both scenarios.

To qualify you must be recruited from outside the Netherlands (living more than 150 km from the Dutch border for at least 16 of the 24 months before starting), have specific expertise evidenced by the salary norm, and file a joint application with your employer at the Belastingdienst within four months of starting. Also planning your regular payslip? The Salary Calculator on ToolForte converts between hourly, monthly, and annual pay, and the Dutch Holiday Allowance Calculator shows what your 8% vakantiegeld looks like after tax.

How the 30% Ruling Calculator Works

  1. 01Enter your gross annual salary in euros.
  2. 02Tick the box if you are under 30 with a qualifying master's degree, which lowers the 2026 salary norm to EUR 36,497.
  3. 03The calculator applies the 2026 rules: 30% tax-free up to the EUR 262,000 WNT cap, while keeping your taxable salary at or above the norm.
  4. 04Compare the estimated net salary with and without the ruling and see your yearly tax-free allowance.

Understanding the 2026 Rules

In 2026 the ruling is still 30% of salary, but two limits apply: your remaining taxable salary must stay at or above EUR 48,013 (EUR 36,497 for young master's graduates), and salary above the WNT norm of EUR 262,000 no longer counts. The percentage drops to 27% from 2027 for rulings that started in 2024 or later. The net comparison uses the 2026 box 1 brackets of 35.75%, 37.56%, and 49.5% with simplified tax credits.

When to Use This Calculator

Use it when negotiating a Dutch job offer from abroad, when checking how much of your salary can be paid tax-free, or when budgeting for the drop in net income at the end of the five-year ruling period. It is also useful for employers estimating the value of the ruling in a compensation package.

Common Use Cases

  • Evaluate a Dutch job offer as an expat and see how much of the salary arrives tax-free. Bruto/Netto Calculator - Dutch Salary 2026
  • Budget for the net income drop when your five-year ruling term expires.
  • Check as an employer whether a candidate's salary meets the 2026 norm before applying.

Tips

  • Apply within four months of your start date so the ruling works retroactively from day one.
  • If you are close to the salary norm, negotiate gross salary rather than perks: dropping below the norm ends the ruling entirely.
  • Plan for 2027: if your ruling started in 2024 or later, the percentage falls to 27%, so recalculate your budget in advance.

Frequently Asked Questions

What is the 30% ruling percentage in 2026?→
It is still 30% in 2026. From 1 January 2027 the percentage drops to 27% for employees whose ruling started in 2024 or later. Employees who already used the ruling in 2023 keep 30% for their full five-year term under transitional law.
What is the minimum salary for the 30% ruling in 2026?→
Your taxable salary after applying the ruling must be at least EUR 48,013 in 2026. For employees under 30 with a qualifying master's degree the norm is EUR 36,497. Below roughly EUR 48,013 gross you cannot use the ruling at all; between the norm and about EUR 68,590 you get a partial allowance.
Is there a maximum salary for the 30% ruling?→
Yes. Since 1 January 2026 the ruling is capped at the WNT norm (Balkenende norm) of EUR 262,000 for everyone, because the transitional arrangement expired. The maximum tax-free allowance in 2026 is therefore 30% of EUR 262,000, which is EUR 78,600 per year.
How long does the 30% ruling last?→
A maximum of five years (60 months). Earlier periods of stay or work in the Netherlands are deducted from that term. After the ruling ends your full salary becomes taxable, which can mean a net drop of several hundred to over a thousand euros per month.
How accurate is the net salary estimate?→
It is an indication. The calculator uses the official 2026 box 1 brackets and simplified general and labour tax credits, but ignores pension premiums, other deductions, and payroll specifics. For a binding number, check with a tax advisor or the Belastingdienst.

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