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Salary After Tax · Updated June 2026

Netherlands 30% Ruling Calculator – 2026 Rules

The Dutch 30% ruling lets qualifying inbound employees receive 30% of gross salary tax-free for up to five years – effectively taxing only 70% of pay. At €90,000, that saves about €14,368 a year against standard box-1 rates of up to 49.5%.

2026 rules to know: the tax-free percentage stays 30% for current beneficiaries but is legislated to step down to 27% from 2027; the benefit is capped at the WNT public-sector norm (≈ €246,000 base); and the minimum taxable salary requirement is ≈ €46,700 (≈ €35,500 for under-30s with a Dutch-equivalent master's), indexed annually.

Salary after tax calculator · 2026

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Where every dollar goes

    2026 rules: federal brackets, $16,100/$32,200 standard deductions, $184,500 SS wage base. Hourly figures assume 40 h/week × 52. Non-US figures are planning estimates incl. employee social charges.

    Key insights

    Key insights

    • 30% of salary tax-free (27% from 2027), max 5 years.
    • €90k salary saves ≈ €14,368/year vs standard tax.
    • Minimum taxable salary ≈ €46,700 (2026); ≈ €35,500 under-30 master's.
    • Benefit capped at the ≈ €246k WNT norm.
    • Apply within 4 months of starting for full retroactivity.
    Dutch tax: standard vs 30% ruling, 2026 (annual, EUR)
    Gross salaryStandard taxTax with 30% rulingAnnual saving
    €60,000€16,000€6,998€9,002
    €80,000€26,183€13,984€12,199
    €120,000€48,684€28,520€20,164
    €200,000€88,874€59,174€29,700

    How the ruling mechanics work

    Employer and employee jointly apply to the Belastingdienst within 4 months of start for full retroactivity. The 30% arrives as a tax-free allowance line; pension base and mortgage capacity calculations typically use the reduced taxable wage – a side-effect worth planning around.

    The partial foreign tax liability election (keeping box 2/3 foreign assets out of Dutch tax) ended in 2025 for new cases – the ruling is now purely an employment-income benefit.

    Eligibility checklist

    Recruited from abroad (>150km from the Dutch border for 16 of the last 24 months), specific expertise evidenced by the salary norm, employer registered as withholding agent, and application within 4 months for retroactive effect.

    Stack with relocation math: Amsterdam's single budget is ≈ $3,300/month; with the ruling, a €90k package nets ≈ €6,041/month – comfortable headroom even at Amsterdam rents.

    FAQ

    Frequently asked questions

    What is the 30% ruling minimum salary for 2026?

    Your taxable salary after applying the ruling must stay above ≈ €46,700 (≈ €35,500 for under-30s with a qualifying master's). Below ≈ €66,700 gross, only a partial percentage is available.

    How much tax does the ruling save?

    Roughly the top-rate value of 30% of salary: ≈ €12,199/year at €80k and ≈ €20,164 at €120k (see table).

    Is the ruling really dropping to 27%?

    Yes – legislation sets 27% from 2027 for all beneficiaries, with the higher salary norms announced alongside. 2024-and-earlier grantees keep transitional 30% treatment through 2026.

    Can I keep the ruling if I change jobs?

    Yes, if the new employer requalifies you and the gap between jobs is under 3 months – the remaining duration transfers, it does not reset.

    Does the ruling affect mortgages and pensions?

    Lenders and pension schemes generally work from your reduced taxable wage, trimming borrowing capacity and accrual – the standard trade-off against the cash saving.

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