Netherlands Salary Calculator

The 30% ruling (30%-regeling) lets an employer pay up to 30% of an eligible employee's gross salary as a tax-free allowance, instead of taxing it as ordinary Box 1 income. To qualify, you generally need to be recruited from abroad (or transferred to a Dutch employer) with specific expertise scarce in the Dutch labour market, have lived more than 150km from the Dutch border for over 16 of the 24 months before starting, and meet a minimum taxable salary threshold: €68.590 gross/year standard, or €52.139 gross/year if you're under 30 with a qualifying Master's degree.

It was going to be. The 2024 Tax Plan legislated a 30-20-10 step-down over the 5-year term (30% for roughly the first 20 months, 20% for the next 20, 10% for the final 20). Parliament reversed that step-down in 2025. For 2026, the ruling is a flat 30% tax-free for the entire 5-year term, whichever year you're in. From 1 January 2027 the flat rate itself is scheduled to drop to 27% (still flat, not stepped) for that year onward.

Without the ruling, your full gross salary is taxed as standard Box 1 income: 35.75% up to €38,883, 37.56% from €38,883 to €78,426, and 49.50% above €78,426 for 2026. On a typical mid-senior tech salary, losing the ruling can mean thousands of euros less take-home per year — use the toggle above to see the exact difference on your own salary.

Up to 5 years (60 months) from your start date, provided you continue to meet the eligibility conditions each year. It doesn't automatically renew — your employer needs to keep applying the allowance correctly through payroll, and the entitlement ends automatically once the 5-year term is up.

Dutch law requires employers to pay at least 8% of your gross annual salary as a mandatory holiday allowance, on top of your regular salary. It's almost always paid as a single lump sum around May or June, not spread across each month's pay. Many Dutch job postings quote a 'gross salary' that excludes this 8%, so always check whether an offer figure already includes vakantiegeld or not.

It can, since the ruling lowers your taxable base, and Dutch pension accrual and some social contributions are calculated on taxable salary. Some employers structure the ruling so the tax-free portion doesn't affect pensionable salary — this varies by employer and pension scheme, so check your specific contract rather than assuming either way.

It uses confirmed 2026 Box 1 tax bands and models the 30% ruling as a flat 30% allowance for the full 5-year term, reflecting the confirmed reversal of the 30-20-10 step-down for 2026. It doesn't account for the general tax credit, employment tax credit, ZVW health insurance premium, pension contributions, or Box 2/3 income, and doesn't verify your individual ruling eligibility. Always confirm your exact position with a Dutch tax adviser or the Belastingdienst.