30% Ruling Calculator for the Netherlands (2026)

Enter your gross annual salary to get a rough, illustrative estimate of whether you likely meet the 30% ruling salary criterion and roughly how much of your salary could be paid tax-free. This is a free planning tool, not an official eligibility check, not tax advice, and not affiliated with the Belastingdienst or IND.

Quick 30% ruling estimate

Your total gross salary for the year, before tax, not your monthly or net pay.

Salary threshold that applies to you

Used only to show whether the 5-year maximum has passed, and which illustrative rate (30% vs. 27% from 2027) applies. Leave blank to use today's standard rate.

How this estimate works

The 30% ruling lets an employer pay up to 30% of an eligible employee's salary as a tax-free allowance for extraterritorial costs. To qualify, your remaining taxable salary (gross salary minus the allowance) generally needs to be above a minimum amount set by the Belastingdienst each year; for 2026 that is €48,013 for most employees, or €36,497 for employees under 30 with a qualifying Master's degree.

The salary threshold is only one of several 30%-ruling conditions. This calculator does not check whether you were recruited from abroad, whether you have specific expertise scarce in the Dutch labor market, the prior-residence-distance rule, or your employer's sponsorship status; those require a full application review.

Dutch Defend provides estimates and planning tools. This calculator is not tax, legal, immigration, mortgage, employment, or financial advice, and it is not a confirmed eligibility determination. Tax rules and thresholds change. Always verify your specific situation with official Belastingdienst/IND sources or a qualified tax advisor before acting on any estimate shown here.

Want the full, precise calculation?

The Dutch Defend app tracks your exact 30% ruling cliff date, net salary impact, Box 3 wealth tax, and other key expat finance dates over time. It all runs on-device.