🇳🇱 Netherlands 30% Ruling Calculator 2026
Eligibility check · Tax savings · Net salary comparison — with vs without ruling
New applicants from January 2025 — flat 27% for the full 5-year period
Existing holders who applied before January 2024 — retain 30% rate
You must have lived more than 150km from the nearest Dutch border for at least 16 of the 24 months before your first working day in the Netherlands.
Enter your gross annual salary above
to see your eligibility and tax savings estimate.
What Is the 30% Ruling?
- A Dutch tax advantage for highly skilled migrants — allows a portion of your salary to be paid tax-free as reimbursement for extraterritorial (ET) costs
- The tax-free component is treated as a cost reimbursement, not income, so no income tax or national insurance is levied on it
- Duration: 60 months (5 years), reduced by any previous time you worked or lived in the Netherlands
Current Rates (2025 / 2026)
- 27% — flat rate for new applicants from 1 January 2025, applied for the full 5-year period
- 30% — retained by existing holders who received their ruling before the January 2024 rule changes. Their 30% rate applies for the remainder of their original 5-year period
- 2024 transitional applicants: if you received approval in 2024, transitional rules may apply — consult a Dutch tax adviser or the Belastingdienst
- These rates are subject to change — always verify at Belastingdienst.nl
Minimum Salary Threshold (2025 Estimates)
- The taxable wage (gross minus the ruling %) must meet or exceed the minimum:
- General threshold: €46,660 taxable wage (≈ €63,918 gross for 27% / ≈ €66,657 gross for 30%)
- Young graduates (under 30, non-Dutch master’s degree): €35,468 taxable wage
- Scientific researchers & medical specialists in training: no salary threshold applies
- Thresholds are indexed annually — verify the current year’s figures at Belastingdienst.nl
- Holiday pay (vakantiegeld), bonuses, and certain allowances count toward the salary threshold
The 150km Distance Rule
- You must have lived more than 150km from the nearest Dutch border for at least 16 of the 24 months immediately before your first Dutch working day
- The 150km is measured as straight-line distance from your home address to the nearest Dutch border point
- Common countries where most locations qualify: UK, Ireland, Spain, Portugal, Italy, eastern Europe, North America, Asia, Australia
- Countries where it’s borderline or may not qualify: Belgium, Germany, Luxembourg, parts of France — check carefully
- Exception: this rule does not apply to scientific researchers working at recognised institutions
Other Eligibility Requirements
- Specific expertise: your skills must be scarce on the Dutch labour market. In practice, meeting the salary threshold is considered sufficient proof of scarce expertise
- Employment contract: you must be employed by a Dutch-registered entity or a Dutch permanent establishment of a foreign company
- Application deadline: the ruling must be applied for within 4 months of starting employment. If applied later, the ruling starts from the application date, not the employment start date
- Changing employer: if you change jobs, you must apply for a new ruling within 3 months of the end of your previous employment to maintain the ruling without interruption
Additional Benefits of the Ruling
- Partial non-resident tax status: you can opt for partial non-resident status for Box 2 (substantial interest) and Box 3 (savings and investments), potentially shielding foreign assets from Dutch wealth tax
- International school fees: your employer may reimburse international school fees for your children tax-free
- Dutch driving licence exchange: if from a non-EU country, you may exchange your foreign licence without a test
- The partial non-resident status option was retained for existing holders but may be phased out — verify current rules
Dutch Tax Calculation Notes
- This calculator uses estimated 2025 Box 1 rates (income tax + national insurance): 36.97% (bracket 1, up to ~€38,441) and 49.50% (bracket 2)
- AOW pension age (67+): bracket 1 rate is approximately 19.07% (no AOW premium)
- General Tax Credit (Algemene Heffingskorting) and Employment Tax Credit (Arbeidskorting) are estimated — actual credits depend on total income and filing situation
- ZVW (healthcare contribution): 5.32% employee contribution on income up to ~€71,628
- Exact tax depends on your full tax return — use this calculator for indicative purposes only
What This Calculator Does Not Include
- Box 3 wealth tax on savings and investments
- Partner/fiscal partnership credits
- Mortgage interest deduction
- Pension contributions (AOV/AOW supplements)
- Employee benefits (lease car, company phone, etc.)
- Self-employed / freelancer (ZZP) tax obligations
⚠️ Estimates only — not tax or legal advice. Dutch tax rates and ruling conditions change annually. Always verify with Belastingdienst.nl or a qualified Dutch tax adviser (belastingadviseur).
The Netherlands 30% ruling lets employers pay part of an incoming employee's salary completely tax-free. Here's the fact most articles get wrong for 2026: the rate is still 30% for everyone applying this year — the widely-repeated "27% ruling" doesn't start until 1 January 2027. This guide uses the confirmed 2026 rate, the real 2026 salary threshold (€48,013), and the €262,000 salary cap that now applies, so you can check your eligibility and savings with numbers that actually match the current law. Our free Netherlands 30% Ruling Calculator above gives you the personalised figure in seconds.
What Is the Netherlands 30% Ruling?
The 30% ruling (officially the 30%-regeling) is a Dutch tax facility for highly skilled migrants recruited from abroad. It allows employers to pay a portion of an employee's gross salary as a tax-free reimbursement for extraterritorial (ET) costs — the extra costs of living and working in a foreign country.
Instead of requiring employees to document actual ET expenses (international school fees, housing differentials, cost-of-living adjustments, double household costs), the Dutch government provides a flat-rate allowance. For all applicants in 2025 and 2026 — new and existing — that allowance is 30% of gross salary. It is scheduled to fall to 27% only from 1 January 2027 (see the next section).
The tax-free component is treated as a cost reimbursement, not income. This means:
- No income tax on the tax-free portion (no Box 1 assessment)
- No national insurance premiums (volksverzekeringen) on it
- No ZVW healthcare contribution on it
- Your pension entitlement and social security are calculated on the remaining taxable wage — the fiscal wage
The ruling is grounded in Article 31a of the Dutch Wage Tax Act (Wet op de loonbelasting 1964) and the associated Wage Tax Implementation Decree. It is administered by the Dutch Tax and Customs Administration (Belastingdienst). Approval is granted jointly to the employee and employer — both must be party to the ruling.
Is It Really "27%" in 2026? Clearing Up the Confusion
Searches for "27% ruling Netherlands 2026 new rules" are common — and understandable, because the Dutch government did originally plan to phase the ruling down starting in 2025. But that plan changed, and a lot of content online still hasn't caught up.
What Actually Happened
In 2023, the government proposed a steep phase-down: 30% → 20% → 10% over three years. After pushback from employers, universities and the scientific sector, that plan was scrapped. The replacement, confirmed by the Dutch government, keeps the allowance at a flat 30% through the end of 2026 for every applicant — regardless of when they started. A single, permanent cut to 27% takes effect only from 1 January 2027, alongside a higher salary threshold.
| Period | Rate | Who This Applies To |
|---|---|---|
| 2024 – 2026 | 30% | All applicants — those who held the ruling before 2024, and everyone who started it in 2024, 2025 or 2026 |
| From 1 Jan 2027 | 27% | Anyone whose ruling started on or after 1 January 2024 (transitional relief keeps them at 30% only until this date) |
| From 1 Jan 2027, indefinitely | 30% | Employees whose ruling began before 1 January 2024 — they keep 30% for the rest of their original 5-year term |
From 1 January 2027, the tax-free percentage becomes a flat 27% for anyone whose ruling started in 2024 or later, and the minimum taxable-wage threshold is expected to rise to roughly €50,436 (general) and €38,388 (young graduates) before further annual indexation. These figures are the government's current legislated targets — always confirm the exact indexed amount with the Belastingdienst closer to the date, since they're re-indexed each year.
If you are starting Dutch employment in 2026 — or are already on the ruling from 2024 or 2025 — use 30%. On an €80,000 gross salary, a 30% ruling saves roughly €9,000–€11,000 per year versus no ruling at all — noticeably more than the 27% figure many calculators quote. Use our calculator above for your exact number.
30% Ruling Netherlands Eligibility 2026 — Full Requirements
To qualify in 2026, you must satisfy all of the following conditions at once — there is no partial qualification.
1. You Are Recruited from Abroad
You must be recruited or transferred to the Netherlands from another country. If you were already living in the Netherlands immediately before your new employment began, you do not qualify — even as a foreign national.
2. You Have Specific Expertise Scarce on the Dutch Labour Market
In practice, the Belastingdienst does not run a separate labour-market test. Meeting the salary threshold is treated as proof of scarce expertise, so this condition is effectively satisfied automatically once the income test passes.
3. You Meet the Salary Threshold
Your taxable wage (gross minus the 30% component) must meet or exceed the 2026 minimum for your category. Full figures are in the salary threshold section below.
4. You Meet the 150km Distance Rule
You must have lived more than 150km from the nearest Dutch border for at least 16 of the 24 months before your first Dutch working day. Full details are in the next section.
5. You Are Employed Under a Dutch Employment Contract
You must work for a Dutch-registered employer, or a foreign employer registered as a Dutch wage-tax withholding agent. Freelancers (ZZP) and the self-employed are generally not eligible, unless they pay themselves a salary through a Dutch BV (private limited company).
6. You Apply Within 4 Months of Starting
The ruling must be requested jointly by you and your employer within 4 months of your first Dutch working day. Apply later, and the ruling only starts from the application date — you permanently lose the benefit for the gap.
Assuming HR is already handling the application. Smaller companies unfamiliar with the process sometimes miss it entirely. Ask your employer's payroll team in your first week whether the ruling has been submitted — missing the 4-month window can cost thousands of euros in lost tax-free income.
The 150km Distance Rule — Explained in Full
This is the eligibility criterion most likely to trip up applicants, and the most frequently misunderstood.
The Exact Rule
For at least 16 of the 24 months immediately before your first Dutch working day, your home address must have been located more than 150km from the nearest point on the Dutch border, measured in a straight line.
What Counts as Your "Home Address"?
Your registered residential address — not a work or postal address. The Belastingdienst may ask for supporting documents such as utility bills, lease agreements, or official registration records.
Countries That Typically Qualify
- United Kingdom and Ireland — virtually all addresses qualify
- Spain, Portugal, and Italy — virtually all addresses qualify
- Eastern Europe (Poland, Czech Republic, Hungary, Romania, etc.) — most locations qualify; check border areas carefully
- Scandinavia — most locations qualify
- All non-European countries (USA, Canada, India, Australia, Japan, etc.) — automatically qualify
Countries Where You Must Check Carefully
| Country | Typical Result | Notes |
|---|---|---|
| Belgium | Likely does NOT qualify | Most of Belgium is within 150km of the Dutch border |
| Germany | Mixed — check your city | Western Germany typically within 150km; Munich, Berlin etc. may qualify |
| Luxembourg | Likely does NOT qualify | Entire country within 150km of Dutch border |
| France | Depends on region | Northern France (Paris, Lille) typically within 150km; south of France qualifies |
| Switzerland | Most locations qualify | Zurich, Geneva are beyond 150km from nearest Dutch border |
| Denmark | Most locations qualify | Copenhagen is beyond 150km; southern Jutland — check carefully |
The 16/24 Month Rule
You don't need to have lived beyond 150km for all 24 months — just at least 16 of them. A short earlier stay in the Netherlands within the 24-month window doesn't automatically disqualify you, as long as the 16-month minimum is still met.
The 150km rule does not apply to scientific researchers at recognised Dutch research institutions. These employees are also exempt from the salary threshold. If you're a researcher, university lecturer, or medical specialist in training (AIOS), confirm your institution's status at Belastingdienst.nl.
Netherlands Expat Tax Ruling Salary Threshold 2026 (+ the €262,000 Cap)
The salary threshold is the most common reason applications are rejected. It's expressed as a minimum taxable wage — your gross salary after the 30% deduction must still clear the threshold.
| Category | Min Taxable Wage (2026) | Approx. Min Gross (30% ruling) |
|---|---|---|
| General (standard) | €48,013 | ≈ €68,590 |
| Young Graduate (under 30, non-Dutch master's) | €36,497 | ≈ €52,139 |
| Scientific researcher / AIOS | No threshold | No minimum |
These figures are the 2026 indexed thresholds — higher than the 2025 amounts (€46,660 / €35,468) that many older articles still quote. Thresholds are re-indexed every January, so re-verify at Belastingdienst.nl before relying on them for a January application.
The €262,000 Salary Cap (New Since 2024)
Since 2024, the tax-free component can only be applied to salary up to a statutory cap — the "Balkenende norm." For 2026 that cap is €262,000. Any salary above this amount is taxed normally; the 30% allowance simply doesn't extend to it. This mostly affects senior executives and very high earners, but it's a real rule the ruling's own users are often unaware of.
What Counts Toward the Salary Threshold?
The Belastingdienst looks at your total fiscal wage, including:
- Base annual salary
- Holiday pay (vakantiegeld — typically 8% of base salary)
- End-of-year or performance bonus, if contractually guaranteed
- Certain fixed allowances written into your employment contract
The threshold is checked at application and then annually. If your salary drops below it — a pay cut, reduced hours, unpaid parental leave — the ruling can be suspended or revoked for that period.
Young Graduate Category — Full Conditions
To qualify for the lower threshold (€36,497 taxable in 2026), you must meet all of:
- Be under 30 at the start of employment
- Hold a master's degree or equivalent (not a bachelor's, not an HBO degree)
- The degree must be from a non-Dutch institution — a Dutch university master's doesn't qualify for the reduced threshold
- The degree must be relevant to your Dutch role
Because the ruling is now confirmed at 30% (not 27%) for 2026, your taxable wage on any given gross salary is lower than a 27%-based calculation would suggest — while the threshold itself has also risen. A 28-year-old with a non-Dutch master's on €52,000 gross, for example, has a taxable wage of just €36,400 under the 30% ruling — below the 2026 young-graduate threshold of €36,497, and therefore fails. Bumping the gross to roughly €53,000+ clears it. Always check the exact combination — don't assume last year's numbers still work.
See what you're currently paying in Ireland before comparing your Dutch net salary position.
30% Ruling Tax Savings — Real 2026 Examples
Savings scale with salary. The examples below use the confirmed 2026 Box 1 rates (35.75% up to €38,883; 37.56% up to €78,426; 49.50% above), the General Tax Credit, and an estimated Employment Tax Credit. All figures are rounded, indicative estimates — use our Netherlands 30% Ruling Calculator above, or your payroll department, for your exact number.
Non-Dutch master's degree. Taxable wage €37,100 clears the 2026 young-graduate threshold of €36,497 by just €603 — a tight margin worth negotiating a buffer around.
Applies equally whether the ruling started before 2024 or in 2025/2026 — the rate is 30% either way in 2026.
All figures are rounded estimates using confirmed 2026 Box 1 rates and standard credits. Your actual saving depends on your full tax return, including partner credits, pension deductions, and Box 3 assets — none of which are included here.
Additional Benefits Beyond the Tax-Free Component
The salary benefit is the headline, but the ruling brings other practical perks too.
Partial Non-Resident Tax Status (Box 2 & Box 3)
This status — which exempted foreign savings, investments and property from Dutch Box 3 wealth tax — was abolished for most participants from 1 January 2025. Some existing holders retain transitional access to it through tax year 2026, but new applicants generally cannot use it. Confirm your specific situation with a Dutch tax adviser, since transitional rules vary by start date.
International School Fees
Employers can reimburse international school fees for dependent children tax-free, on top of the 30% component — valuable in cities like Amsterdam, Rotterdam, and The Hague, where fees can reach €15,000–€25,000 per child per year.
Dutch Driving Licence Exchange
Non-EU/EEA licence holders on the 30% ruling can exchange their foreign licence for a Dutch one without a full theory and practical test — normally a €1,000–€2,500 process.
Tax-Free Business Travel Reimbursement
Employers can reimburse genuine business travel tax-free at the standard Dutch rate, on top of the ruling.
Thinking about other expat destinations? We have free income tax calculators for the UK and USA too.
How to Apply for the 30% Ruling — Step by Step
The application is made jointly by you and your employer; neither can apply alone. It goes to the Belastingdienst and typically takes 4–10 weeks to process.
- Confirm eligibility with your employer before accepting the offer. Ask whether HR has handled 30% ruling applications before.
- Gather documents:
- Employment contract showing salary and start date
- Proof of previous home address (lease/mortgage, utility bills) showing 150km+ distance
- Educational qualifications (for the young graduate category)
- Passport or ID
- BSN (Dutch citizen service number) — register at your local municipality first
- Complete the application form (available in Dutch and English from Belastingdienst.nl), signed by both you and your employer.
- Submit within 4 months of your start date. Keep copies of everything.
- Receive your decision letter (beschikking). Payroll then applies the tax-free component from your start date (if on time) or the application date (if late).
- Annual compliance: your employer must reconfirm each year that you still meet the salary threshold and other conditions.
Straightforward cases — clear foreign address history, salary well above threshold — often succeed without a tax adviser. Borderline cases (address near the 150km line, salary close to threshold, prior Dutch work history) benefit from a qualified belastingadviseur. Fees (typically €300–€800) are often covered by the employer as relocation support.
Changing Jobs While on the 30% Ruling
The 3-Month Gap Rule
If you change employers, you must apply for a new ruling within 3 months of ending your previous employment. More than 3 months between jobs, and you lose the ruling entirely — you'd need to reapply from scratch under whatever rate applies at that time.
The 5-Year Clock Continues
Switching employers does not restart your 5-year period. Held it for 3 years with Employer A? Your ruling with Employer B covers only the remaining 2 years.
Rate When Changing Employers
A new ruling always applies the rate in force on the date of the new application — 30% for a change made in 2026, 27% for a change made from 2027 onward — regardless of what rate you held previously.
If your new employer pays less than the current minimum threshold, you won't qualify — even if you previously held the ruling at a higher salary. The check is made fresh at each new application.
Frequently Asked Questions — Netherlands 30% Ruling 2026
No. The rate stays at 30% for every applicant — new and existing — throughout 2025 and 2026. The flat 27% rate only takes effect from 1 January 2027, for anyone whose ruling started on or after 1 January 2024. If you see a calculator or article using 27% for a 2026 application, it's using the originally-proposed timeline that the government later reversed.
Your taxable wage (gross minus 30%) must be at least €48,013 for general applicants — roughly €68,590 gross or more. For young graduates under 30 with a non-Dutch master's degree, the minimum taxable wage is €36,497, around €52,139 gross. Scientific researchers and medical specialists in training have no minimum. These are the 2026 indexed figures — verify at Belastingdienst.nl before applying.
Yes — since 2024, the tax-free allowance can only apply to salary up to the "Balkenende norm," which is €262,000 for 2026. Salary above that amount is taxed at normal rates; the 30% component doesn't extend to it.
Yes — virtually every UK location is more than 150km from the nearest Dutch border. If you lived in the UK for at least 16 of the 24 months before starting work in the Netherlands, you meet the requirement. Ireland is even further and comfortably qualifies too.
60 months (5 years) from your first Dutch working day, minus any earlier periods you worked or lived in the Netherlands within the preceding 25 years. Changing employers doesn't restart the clock — a new ruling with a new employer only covers the remaining months of your original 5-year term.
No — freelancers and the self-employed can't access it directly, since there's no employer to jointly apply with. If you operate through a Dutch BV and pay yourself a salary as a director-major shareholder (DGA), a legal route may exist, but this is a specialist area — consult a Dutch tax adviser.
The ruling can still be granted, but it only takes effect from the application date, not your start date — you permanently lose the tax-free benefit for the months in between. Apply as early as possible.
Yes. Dutch state pension (AOW) accrual and employer pension contributions are typically calculated on your taxable wage, not your full gross salary — so long-term holders may build a smaller pension pot than a comparable non-ruling employee. Worth modelling with a financial adviser if you plan to stay long-term.
The calculator applies the confirmed 2026 Box 1 rates (35.75%, 37.56%, 49.50%), the General Tax Credit, an estimated Employment Tax Credit, and the confirmed 30% ruling rate. It gives a close estimate for most single, employed ruling holders, but doesn't model Box 3 wealth tax, partner credits, mortgage deductions, or DGA situations. Always verify your exact position with a qualified Dutch tax adviser or the Belastingdienst.
Make the Most of the 30% Ruling — Your Next Steps
The Netherlands 30% ruling remains one of the most valuable expat tax benefits in Europe — and in 2026 it's still worth the full 30%, not the 27% many sources quote. For a software engineer on €70,000, that's roughly €9,000–€10,000 a year. For a finance executive on €150,000+, it can exceed €20,000 annually. Over a full 5-year term, the difference between using 30% and mistakenly using 27% in your planning can run into thousands of euros.
The essentials: apply within 4 months, confirm your salary clears the 2026 threshold (and stays under the €262,000 cap), and document your 150km history. Our free Netherlands 30% Ruling Calculator above models your eligibility and savings instantly using the correct current rate.
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For official information on the 30% ruling, always refer to Belastingdienst.nl or Business.gov.nl, or consult a registered Dutch tax adviser (belastingadviseur).