Netherlands 30% Ruling Calculator 2026
Estimate your tax-free allowance and net salary under the Dutch 30% tax ruling for highly skilled migrants.
Last updated: May 2026
Note: The ruling now scales down every 20 months.
Applies a lower salary threshold.
Estimated Annual Net
Includes tax-free benefit
What is the 30% Ruling in the Netherlands?
The 30% ruling is a tax advantage for foreign employees who are recruited from abroad to work in the Netherlands. If you meet the criteria, your employer can pay you 30% of your gross salary as a tax-free allowance to cover "extraterritorial costs" (costs of living outside your home country).
As of January 2024, the ruling has been changed to a scaling system. For the first 20 months, you receive 30% tax-free. For the next 20 months, this drops to 20%, and for the final 20 months, it is 10%. The total duration is capped at 5 years (60 months).
How to use this calculator
- 1Enter Gross Salary — Input your total annual gross salary as per your Dutch employment contract.
- 2Select Tenure — Choose which stage of the ruling you are in (1-20, 21-40, or 41-60 months).
- 3Check Qualification — Indicate if you are under 30 with a Master's degree, as this reduces the minimum salary threshold.
- 4Result Breakdown — The tool calculates your tax-free amount and provides an estimated annual net income.
Formula & example
Tax Free Amount = Min(Gross × %, Gross - Threshold)
Example: Standard employee earning €70,000 in their first year.
- Max 30%: €21,000
- Remaining Taxable: €49,000
- Result: Since €49,000 is above the threshold, the full €21,000 is tax-free.
- Annual Net Impact: Thousands of Euros in tax savings.
Benefits
Huge Tax Savings
Significantly increase your take-home pay during your first 5 years in the Netherlands.
Expat Friendly
Designed specifically to help highly skilled migrants manage the cost of relocation.
Financial Planning
Budget accurately for the step-down in benefits after month 20 and month 40.
Use cases
Job Offer Comparison
Evaluate if a job offer in Amsterdam or Utrecht is worth it after tax benefits.
Contract Extensions
Check if you still qualify for the ruling when your salary or master's status changes.
Mortgage Application
Dutch banks often consider 30% ruling income when calculating your maximum loan.
Frequently asked questions
How long does the 30% ruling last?+
The total duration is 5 years (60 months) for applications submitted after January 2019.
What is the 'Extraterritorial' requirement?+
You must have lived more than 150km away from the Dutch border for at least 16 out of the 24 months before your first working day in the Netherlands.
Does the ruling affect my pension?+
Yes, since your taxable salary is lower, your pension contributions and future benefits may be slightly reduced. Consult an advisor for details.