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Work out what the Dutch 30% ruling is worth on your own salary in 2026, and exactly what changes when the maximum drops to 27% on 1 January 2027. Whether it changes for you at all depends on when your employer first applied the ruling.
Tax-free allowance 2026
€22,500
Worth per year (2026)
€11,355.30
Change from 1 January 2027
−€1,135.53
Net per year from 2027
€61,743.10
A total gross salary of €75,000 gives a tax-free allowance of €22,500 in 2026, leaving €52,500 taxable in box 1 and €62,878.63 net for the year against €51,523.33 without the ruling. From 1 January 2027 the maximum falls to 27% for anyone whose ruling was first applied in 2024 or later: the allowance drops to €20,250 and net pay to €61,743.10 — €1,135.53 a year less, or €94.63 a month. The 27% itself is enacted law; the euro figures for 2027 apply 2026 brackets and credits, because Belastingplan 2027 has not been published.
Source: FinCalc server-rendered example using the same formulas as the interactive calculator.
The contractual annual gross including the tax-free allowance, before tax.
From 1 January 2027 the maximum falls from 30% to 27%, costing € 1.135,53 a year — € 94,63 a month.
30%
27%
Worth per year (2026)
€ 11.355,30
€ 946,28 a month
Change from 1 January 2027
€ -1.135,53
€ -94,63 a month
Net without the ruling
€ 51.523,33
Same salary, no expat ruling
From restored tax credits
€ 2.904,30
Plus € 8.451,00 from the brackets
* Projected. The 2027 percentage is enacted law, but every euro amount for 2027 applies 2026 brackets, credits and cap amounts, because Belastingplan 2027 has not been published yet. Projected, and official sources disagree: the draft Fiscaal verzamelbesluit 2026 replaces the art. 10eb amounts with EUR 52,521 / EUR 39,923, while the Handboek Loonheffingen 2026 says EUR 51,899 / EUR 39,450. Both state a further indexation is still to come, so the final 2027 norms are unknown.
Free to quote with attribution to FinCalc and a link to this page.
A €75,000 total gross salary in the Netherlands leaves €62,878.63 net a year under the Dutch 30% ruling in 2026, against €51,523.33 without it — the ruling is worth €11,355.30 a year, or €946.28 a month.
From 1 January 2027 the maximum tax-free share of the Dutch expat ruling drops from 30% to 27%, but only for employees whose employer first applied it in 2024 or later: on a €75,000 salary that is €1,135.53 a year less in hand (€94.63 a month, projected on 2026 tax parameters), while a colleague on identical pay whose ruling was already applied in 2023 keeps 30% for the rest of the 60-month term and sees no change to box 1 pay at all.
Around 26% of what the Dutch 30% ruling saves comes from tax credits, not tax brackets: on a €75,000 salary, €2,904.30 of the €11,355.30 annual benefit is the algemene heffingskorting and arbeidskorting being restored as taxable income falls, which is why multiplying 30% by a marginal rate understates it.
The Dutch 30% ruling is a share of the wage including the allowance rather than a payment on top of it, and what remains must still clear the €48,013 income norm — so €68,590 total gross is the lowest 2026 salary at which the full 30% can actually be taken.
In 2026 the Dutch 30% ruling applies to at most €262,000 of salary, which caps the tax-free allowance at €78,600 a year, so on any gross above that its cash value is flat at €38,907 and shrinks steadily as a share of pay.
Employees who first used the Dutch ruling from 1 January 2025 face more than a three-point cut in 2027: on a €70,000 salary the projected €52,521 income norm trims the allowance to €17,479, an effective 24.97%, costing €1,776.98 a year — and below €71,946.58 total gross the full 27% cannot be taken at all.
Three employees on the same €75,000 salary, differing only in when their employer first applied the ruling in payroll. The 27% rate is enacted; the 2027 net figures and the higher income norm are projected on 2026 parameters.
| Ruling first applied | Rate from 2027 | Income norm 2027 | Net 2026 | Net 2027 | Difference |
|---|---|---|---|---|---|
| Applied at the latest over the last wage period of 2023 | 30% | €48,013* | €62,878.63 | €62,878.63 | no change |
| First applied during 2024 | 27% | €48,013* | €62,878.63 | €61,743.10 | −€1,135.53 |
| First applied from 1 January 2025 | 27% | €52,521* | €62,878.63 | €61,743.10 | −€1,135.53 |
* Projected. Projected, and official sources disagree: the draft Fiscaal verzamelbesluit 2026 replaces the art. 10eb amounts with EUR 52,521 / EUR 39,923, while the Handboek Loonheffingen 2026 says EUR 51,899 / EUR 39,450. Both state a further indexation is still to come, so the final 2027 norms are unknown.
The expatregeling — still universally called the 30% ruling — lets an employer pay part of an incoming employee's salary as a tax-free reimbursement of extraterritorial costs. The percentage is a share of the wage including that allowance, not an addition on top of it. On a €75,000 contract in 2026 the allowance is €22,500 and €52,500 stays in box 1. Where a contract quotes the salary excluding the allowance, the same rule is 30/70 of that amount, and from 2027 it is 27/73.
The wage left after the allowance must still clear the income norm, which is €48,013 for 2026 — €36,497 for employees under 30 holding a Dutch WO master's degree or an equivalent foreign degree. Because the norm is tested after the deduction, €68,590 of total gross is the lowest salary at which the full 30% fits. Below that, this calculator trims the allowance so the taxable wage lands exactly on the norm rather than reporting a percentage that could not lawfully be paid.
The allowance is capped: the percentage applies to at most the WNT norm of €262,000 for 2026, giving a maximum allowance of €78,600. Above that gross, the ruling's cash value is flat at €38,907 a year, so it falls steadily as a share of pay. The cap is pro-rated when the ruling applies for only part of a year, and apportioned per employer by wage period on a mid-year move.
Net pay is computed with the enacted 2026 box 1 parameters for a resident employee below AOW age: three brackets, plus the algemene heffingskorting and the arbeidskorting recomputed on the reduced taxable wage. That last step matters more than it sounds. Both credits taper with income, so on the €75,000 example €2,904.30 of the €11,355.30 benefit — around 26% — comes from credits being restored and only €8,451 from the brackets. A model that applies the percentage to a marginal rate and holds credits fixed understates the ruling materially between roughly €46,000 and €133,000.
Premies volksverzekeringen are already inside the first-bracket rate and are levied only on the first €38,883, so above that there is no social-security saving to claim. Employer-side charges — the werkgeversheffing Zvw, the Aof, AWf and Whk premiums — are borne by the employer and are never deducted from these net figures. Private health-insurance premiums sit outside payroll entirely.
On the 2027 figures. The cut from 30% to 27% is enacted law and applies for the whole remaining 60-month term once it bites. Every euro amount for 2027 on this page is projected: Belastingplan 2027 is presented on Prinsjesdag, 15 September 2026, so no 2027 brackets, credits, WNT norm or final income norms exist yet. The 2027 income norm used for post-2024 cohorts is €52,521, the figure in the draft Fiscaal verzamelbesluit 2026 — the only one consistent with the enacted indexation chain €46,107 → €46,660 → €48,013 — and both that draft and the Handboek state a further indexation is still to come.
What this does not cover. Everything here is box 1 on employment income for a resident employee below AOW age. It ignores partial non-resident taxpayer status, which is abolished for everyone on 1 January 2027 and can change the box 3 position of pre-2024 ruling holders more than the headline percentage does. It also assumes a full calendar year with one employer, and takes no view on how long a ruling runs — the 60-month maximum can be shortened by earlier Dutch residence or work.
Values verified 2026-08-01. Enacted set: 1 January – 31 December 2026. Projected set: from 1 January 2027.
On a €75,000 total gross salary it is worth €11,355.30 a year — €946.28 a month. Net pay goes from €51,523.33 without the ruling to €62,878.63 with it, because €22,500 of the salary is paid as a tax-free extraterritorial-costs allowance and only €52,500 is taxed in box 1.
No. The maximum falls from 30% to 27% on 1 January 2027 — a rate cut, not an abolition. That 27% was enacted in the Wet op de loonbelasting 1964 by the Belastingplan 2025 and the cabinet has declined to reverse it. On a €75,000 salary the cut is worth €1,135.53 a year, or €94.63 a month, on 2026 brackets and credits.
Employees whose employer applied the ruling at the latest over the last wage period of 2023, and who have not become an incoming employee again after 31 December 2023. A change of employer is not treated as an interruption if a new employer is found within three months and a joint request covers the remaining term. That group keeps 30% for the whole 60-month maximum duration — worth €1,135.53 a year more than an identically paid colleague whose ruling started in 2024 or later. Note that this concerns box 1 pay only: partial non-resident taxpayer status (partiële buitenlandse belastingplicht) ends for everyone on 1 January 2027, which can change the box 3 position of exactly this group.
No, and this is the most common modelling error. The percentage is a share of the wage including the allowance. On a €75,000 contract the allowance is €22,500 and the taxable wage is €52,500. If a contract instead quotes the salary excluding the allowance, the same rule is 30/70 of that figure: a salary of €50,000 excluding the allowance supports a maximum allowance of €21,428.57. From 2027 the equivalent factor is 27/73.
The income norm for 2026 is €48,013 of taxable annual salary, or €36,497 for employees under 30 with a Dutch WO master's degree or an equivalent foreign degree. It is tested on the wage after the allowance is deducted, not on total gross, so €68,590 total gross is the lowest salary at which the full 30% can be taken. Below that the allowance has to be trimmed so the taxable wage lands exactly on the norm. Scientific researchers at designated institutions and doctors in specialist training face no income norm at all.
Yes. Since 1 January 2024 the percentage applies to at most the Wet normering topinkomens norm, which is €262,000 for 2026, so the largest allowance is €78,600 a year. The transitional postponement for rulings applied over the last wage period of 2022 ran out, so from 2026 the cap is universal. Above €262,000 gross the ruling's cash value is flat at €38,907. At 27% on the same cap the maximum would be €70,740 — projected, because the 2027 WNT norm is indexed annually and has not been set.
Not final, and two official sources disagree. The draft Fiscaal verzamelbesluit 2026 replaces the current amounts with €52,521 and €39,923, while the Handboek Loonheffingen 2026 says €51,899 and €39,450 — a gap caused by one indexation step. Both state a further indexation is still to come, so the real figures will be higher than either. This calculator uses €52,521 for employees whose ruling started from 1 January 2025, labelled as projected throughout.
Only on the part of the reduction that falls inside the first bracket. Premies volksverzekeringen of 27.65% are inside the 35.75% first-bracket rate and are levied only on the first €38,883; brackets 2 and 3 are pure loonbelasting. What does add up is the tax credits: on a €75,000 salary, €2,904.30 of the €11,355.30 benefit — around 26% — comes from the algemene heffingskorting and arbeidskorting being restored as taxable income falls, and only €8,451 from the brackets themselves.
These figures are free to quote, republish, and build on — please credit FinCalc and link back so readers can re-run the numbers themselves. Data last verified August 1, 2026.
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