30% Ruling Calculator 2026: Netherlands Expat Tax Break
Check the Dutch 30% ruling for 2026: the tax-free allowance, your taxable salary and whether you meet the €48,013 salary norm (€36,497 under 30).
The ruling is for employees recruited from abroad who lived more than 150 km from the Dutch border, for up to 5 years. From 2027 the maximum falls to 27%. The employer must apply to the Belastingdienst.
What it does
Under the 30% ruling an employer can pay up to 30% of the salary of a qualifying expat as a tax-free allowance for extraterritorial costs. In 2026 the taxable salary, after the allowance, must be above €48,013, or €36,497 for employees under 30 with a master's degree; if needed the allowance is reduced to keep it there. The allowance is capped at 30% of the WNT standard of €262,000.
How to use it
- Type your annual gross salary.
- Tick if you are under 30 with a master's degree.
- Read the tax-free allowance and your taxable salary.
The arithmetic runs in your browser. Nothing you type is sent anywhere and nothing is stored, so you can use these with real numbers.
Frequently asked questions
How much is tax-free on €80,000?
30%, €24,000; you are taxed on €56,000, above the €48,013 norm.
What if my salary is close to the norm?
On €66,000 the allowance is cut to €17,987 so the taxable salary stays at €48,013.
What changes in 2027?
The maximum allowance falls from 30% to 27%, with a new salary norm.
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