Expat Money Guide

30% Ruling Calculator Netherlands

Estimate your Dutch 30% ruling benefit, monthly net pay and expiry. Compare the 2027 rate and salary-norm transition rules for different application cohorts.

Last reviewed: 7 October 2026 Methodology: Based on official Belastingdienst rules Confirmed rules: 2026 tax brackets & rates Future outlook: 2027 treatment depends on when the ruling was first applied for or used

Net monthly with ruling

€ 5.242

Current exemption 30%

Net monthly without ruling

€ 4.295

Full Box 1 taxation

Ruling premium / month

+€ 946

€ 11.355 per year

Income tax cliff

−€ 946

Net drop when the benefit ends

Remaining duration

26

of 60 months left · 34 used

Benefit expires around January 2029. Remaining benefit at today's tier: € 24.603.

Minimum taxable salary required this year: € 48.013.

PhasePeriodExemptionNet / month
30% phaseJanuary 2024 – December 202630%€ 5.242
27% phaseJanuary 2027 – December 202827%€ 5.147
After expiryJanuary 2029+0%€ 4.295
Mechanics

The 30% ruling mechanics

Your employer may pay part of your salary as a tax-free allowance for extraterritorial costs. The rest is taxed normally in Box 1.

Minimum taxable salary (2026): €48,013 standard, or €36,497 if you are under 30 with a qualifying Master's degree.

You must have been recruited from abroad and lived more than 150 km from the Dutch border for 16 of the 24 months before your first working day.

2027 rate

2027 Rate Adjustment (27% Rule)

The old 30-20-10 step-down plan was scrapped by the Dutch government and never took effect. There is no longer any tapering of the exemption over your term.

If you first applied for or used the ruling by the end of 2023, transitional protection keeps the 30% rate under the applicable transitional rules.

If you first applied in 2024, the maximum rate becomes 27% from 2027, while the applicable 2024 salary norm remains relevant under the transition rules.

If you first applied from 2025 onward, the maximum rate becomes 27% from 2027 and the new 2027 salary norm applies. Confirm your cohort and applicable threshold against your grant decision and current Belastingdienst guidance.

Cliff prep

Income tax cliff & preparation

When the ruling ends, your estimated net pay may change by the premium shown above — with no change in gross salary.

Treat the premium as temporary income: route it into a lijfrente (Pillar 3), extra mortgage repayment, or a Box 3 buffer rather than into fixed monthly commitments.

Rehearse the drop a year early by living on the post-ruling net figure and saving the difference.

Next Steps & Related Resources

Free to browse — no sign-up, no email required.

Next calculatorDutch Income Tax CalculatorTurn the ruling into a full net-salary figure. Read the guideMoving to the Netherlands ChecklistBSN, registration and first-90-days admin. Compare providersBest Expat Bank AccountsEnglish-language banking with a BSN.

Frequently asked questions

Did the 30% ruling really change — what happened to the 30-20-10 step-down scheme?
Yes. The 30-20-10 step-down scheme was repealed and never came into force. The replacement has separate transition groups: employees who first applied for or used the ruling by the end of 2023 retain the 30% rate under the applicable transitional rules; 2024 applicants move to a maximum 27% rate from 2027 while the applicable 2024 salary norm remains relevant; and applicants from 2025 onward move to 27% from 2027 with the new 2027 salary norm. Check your grant decision and current Belastingdienst guidance for your own case.
How does the flat 27% rule taking effect in 2027 affect my net pay?
From 1 January 2027, the maximum tax-free allowance becomes 27% for rulings first applied for from 2024, subject to the transition rules. The 2024 cohort keeps the applicable 2024 salary norm, while applicants from 2025 onward use the new 2027 salary norm. Employees protected by the pre-2024 transition retain the 30% rate under those rules. A lower allowance may make more salary taxable in Box 1, but the estimated effect depends on salary and the applicable norm.
What is the 150 km distance rule for foreign hiring?
To qualify, you must have lived more than 150 kilometres from the Dutch border for at least 16 of the 24 months before you started working in the Netherlands. This excludes most residents of Belgium, Luxembourg, and the border regions of Germany, northern France and parts of the UK. Time spent previously in the Netherlands can also reduce the maximum duration of the ruling.
Can I transfer my 30% ruling to a new employer if I switch jobs?
Yes, but the gap between leaving your old job and starting the new one must be no more than three months. You and the new employer must file a fresh joint application, and the new contract must still meet the minimum taxable salary. The remaining months of the original 60-month term carry over — switching does not restart the clock.
What happens if my annual salary drops below the required minimum threshold?
The ruling is tested against taxable salary each year. If your taxable salary falls below roughly €48,013 (or €36,497 for under-30 Master's holders) in 2026, the ruling lapses for that entire year — not just the shortfall. Watch out after unpaid leave, a switch to part-time hours, or a move to a lower-paying role; employers often cap the exemption below 30% to keep you above the threshold.
Can I deduct international school fees on top of the 30% ruling?
Employers may reimburse the tuition fees of an international school tax-free in addition to the 30% allowance, provided it is a genuine international school or department and the reimbursement covers actual tuition and transport (not boarding). This is an employer reimbursement, not a personal deduction on your own tax return.

Official primary sources

Belastingdienst.nl Rijksoverheid.nl SVB.nl

Calculator tax, benefit and pension parameters are based on relevant official publications. Market rates and personal entitlements can differ. Calculations are indicative estimates, not official assessments or financial or tax advice.

Planning ahead for next year? Read the Prinsjesdag 2026 guide.

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Indicative tax estimate. Actual net salary depends on Belastingdienst application approval, employer agreements, annual 30% ruling minimum salary thresholds, and your specific tax box selections.

Found something that looks incorrect?

Tax rules, rates and regulations can change. If you spot an inaccurate figure, calculation, assumption or missing option — or have a suggestion for additional options or calculator features — please let us know.