Netherlands 30% Ruling Calculator (2026 and the 2027 change)

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.