30% Ruling Calculator
Calculate your tax savings with the Dutch 30% ruling (Expatregeling). See how much you could save as a highly skilled migrant in the Netherlands.
Your Salary Details
Enter your gross salary to calculate 30% ruling benefits
Lower threshold: €36,100
8% vakantiegeld
Eligible for 30% Ruling
Your salary meets the threshold of €47,500
Note: The 30% ruling reduces to 27% from January 2027. This calculator shows the 2026 rates.
Your Tax Savings
30% Ruling Benefits (2026)
+€ 817/month extra take-home pay
Tax-Free Allowance
Net Income Comparison
Without 30% Ruling
€ 46.356
€ 3.863/month
With 30% Ruling
€ 56.155
€ 4.680/month
Effective Tax Rates
5-Year Total Savings
€ 48.996
At current salary, over the maximum 5-year period
Detailed Breakdown
What is the 30% Ruling?
Tax-Free Allowance
The 30% ruling allows employers to pay up to 30% of an employee's salary tax-free as a reimbursement for extraterritorial costs.
Duration
The benefit can be applied for a maximum of 5 years from the date you started working in the Netherlands.
Salary Requirements
Standard threshold: €47,500/year. Under 30 with Master's: €36,100/year.
Eligibility
You must be recruited from abroad (lived 150+ km from Dutch border for 16+ months in the 24 months before starting work) and have specific expertise.
Salary Cap
The ruling applies to a maximum salary of €250,000, meaning maximum tax-free amount is €75,000/year.
Changes in 2027
From January 1, 2027, the tax-free percentage will be reduced from 30% to 27% for all new and existing users (with some transitional arrangements).
Requirements Checklist
- ✓Recruited from abroad: You must have been living more than 150 kilometers from the Dutch border for more than 16 months during the 24 months before your first working day in the Netherlands.
- ✓Specific expertise: You must have specific expertise that is scarce on the Dutch labor market.
- ✓Minimum salary: Your taxable salary must be at least €47,500 (or €36,100 if under 30 with a Master's degree).
- ✓Employment: You must be employed by a Dutch employer (or a foreign employer with a Dutch payroll).
- ✓Application timing: Your employer must apply for the ruling within 4 months of your start date for retroactive application.
Frequently Asked Questions
Can I still apply in 2026?
Yes, you can still apply for the 30% ruling in 2026 if you meet the requirements. The 30% rate applies for 2026. From 2027, the rate reduces to 27%.
What if I change employers?
You can transfer the ruling to a new employer within 3 months of leaving your previous job. The new employer must apply for a new ruling decision.
Is the 30% on top of my salary?
No, the 30% is applied to your existing salary - 30% becomes tax-free and 70% remains taxable. Your gross salary stays the same, but you pay less tax.
What counts as "specific expertise"?
The Dutch tax authorities consider the salary threshold as proof of specific expertise. If you meet the minimum salary requirement, you generally qualify.