30% Ruling Calculator 2026
The expat scheme makes 30% of your Dutch salary tax-free in 2026, within limits. Tick the ruling in the calculator to see your own numbers, or read the gains table below.
| Item | Annual | Monthly |
|---|---|---|
| Gross pay | €90,000 | €7,500 |
| Wage tax and national insurance | €17,420 | €1,452 |
| Total deductions | €17,420 | €1,452 |
| Take-home pay | €72,580 | €6,048 |
- Tax year 2026, employee below AOW age, gross includes the 8% holiday allowance, no pension deduction.
- 30% ruling: €27.000 paid tax-free; taxable wage must stay at or above the €48.013 salary norm. The percentage drops to 27% from 2027.
- Includes the general tax credit (€987) and labour tax credit (€4.552). Employees pay no separate ZVW or WW premiums; the nominal health premium goes straight to your insurer.
What the ruling is worth (2026)
| Gross salary | Net without | Net with 30% ruling | Yearly gain |
|---|---|---|---|
| €60,000 | €44,094 | €50,143 | €6,050 |
| €75,000 | €51,523 | €62,879 | €11,355 |
| €90,000 | €58,312 | €72,580 | €14,268 |
| €120,000 | €71,509 | €91,673 | €20,164 |
| €150,000 | €85,818 | €109,910 | €24,093 |
The gain shrinks near the salary norm because the tax-free part may never push your taxable wage below €48,013 (€36,497 if you are under 30 with a qualifying master's). Above the €262,000 public-sector pay cap, the tax-free amount stops growing.
The rules in short
You qualify if you are recruited from abroad with specific expertise, lived more than 150 km from the Dutch border before arriving, and your employer registers the ruling with the Belastingdienst. It runs for at most five years. In 2026 the percentage is still 30; from 2027 it drops to 27% for everyone, with transitional protection only for rulings already running before 2024. Full details in the 30% ruling guide.
Frequently asked questions
Is the 30% applied to my whole salary?
To salary up to the €262,000 cap, and only as far as your remaining taxable wage stays at or above the salary norm. Below the norm the ruling gives nothing.
What happens in 2027?
The percentage falls to 27% and the salary norms rise under the enacted plan, so the gains table above shrinks by roughly a tenth. We will publish 2027 figures when the payroll tables are final.
Does the ruling affect holiday allowance or pension?
The tax-free percentage applies to taxable wage including holiday allowance. Pension accrual is typically based on the full salary, scheme rules permitting.
2026 parameters per the Belastingdienst payroll newsletter. Not tax advice; ruling eligibility is decided by the Belastingdienst.