30% ruling calculator
The 30% ruling lets your employer pay up to 30% of your salary as a tax-free allowance for up to five years. On a salary of €80,000 it adds +€12,199 a year to your take-home pay in 2026.
Take-home pay with and without the ruling
| Gross salary | Tax-free part (2026) | Without ruling | With 30% (2026) | Gain per year | With 27% (2027 proposal) |
|---|---|---|---|---|---|
| €50,000 | €1,986 | €39,140 | €40,143 | +€1,002 | €39,352 |
| €60,000 | €11,986 | €44,094 | €50,143 | +€6,049 | €48,377 |
| €70,000 | €21,000 | €49,047 | €59,645 | +€10,598 | €58,377 |
| €80,000 | €24,000 | €53,913 | €66,112 | +€12,199 | €65,042 |
| €90,000 | €27,000 | €58,312 | €72,579 | +€14,268 | €71,297 |
| €100,000 | €30,000 | €62,711 | €79,047 | +€16,336 | €77,551 |
| €120,000 | €36,000 | €71,509 | €91,672 | +€20,164 | €89,629 |
| €150,000 | €45,000 | €85,818 | €109,910 | +€24,093 | €107,363 |
| €200,000 | €60,000 | €111,068 | €140,768 | +€29,700 | €137,381 |
| €300,000 | €78,600 | €161,568 | €200,475 | +€38,907 | €197,637 |
Gross salary includes holiday allowance. On €50,000 and €60,000 the tax-free part is reduced so the taxable salary stays above the €48,013 threshold. The allowance is capped at €78,600 a year.
Changing in 2027: see who keeps 30%, who drops to 27% and what it does to your pay in our 30% ruling 2027 guide.
How the ruling works
- Up to 30% of your total pay, including holiday allowance and bonuses, is paid as a tax-free allowance.
- Your taxable salary after the allowance must stay above the salary norm: €48,013 in 2026, or €36,497 if you are under 30 and have a master's degree. If 30% would take you below it, the allowance is reduced.
- The allowance is capped at 30% of the public-sector pay ceiling: €78,600 a year in 2026.
- Because the allowance is tax-free, it is also left out of the income used for tax credits, so some credits go up slightly.
- It lasts at most five years.
What changes in 2027
From 1 January 2027 the ruling becomes 27% for people who started using it in 2024 or later, with a cap of €73,710. People whose ruling was applied by the last pay period of 2023 keep 30% for the rest of their five years. The 2027 salary norms are set in December; the figures in this calculator use the base amounts in the payroll handbook, so the final norms will be slightly higher.
Who qualifies
- You were recruited or seconded from abroad by a Dutch employer.
- In the 24 months before you started, you lived more than 150 km from the Dutch border for more than 16 months.
- You have specific expertise that is scarce in the Dutch labour market; in practice this is tested through the salary norm.
How to apply
Your employer applies to the Belastingdienst together with you. Apply soon after you start: if the request is made within four months, the ruling applies from your first working day.
Sources: Belastingdienst Handboek Loonheffingen 2026, section 19.4, Uitvoeringsbesluit loonbelasting 1965, Belastingplan 2027. More in the methodology.