Instant answer for €140.000 gross salary
With the 30% ruling applied, your take-home is €101.558/year (€8.463/month). Without it, taxed as standard Box 1 income, take-home is €80.768/year (€6.731/month) — the ruling is worth €20.790 more per year on this salary.
With 30% ruling
€101.558/yr
€8.463/month · effective rate 27.5%
Without ruling (standard Box 1)
€80.768/yr
€6.731/month · effective rate 42.3%
Annual take-home (with ruling)
€101.558
27.5% effective rate
Monthly net pay (with ruling)
€8.463
Take-home per month
Holiday allowance (vakantiegeld)
€11.200
Mandatory 8%, usually paid in May
Here's how €140.000 is taxed band-by-band in 2026, with and without the 30% ruling applied. The ruling excludes 30% of gross salary from Box 1 entirely, before any bands are applied — it doesn't just shave a rate off the top.
With 30% ruling
Taxable income: €98.000
Without ruling
Taxable income: €140.000
2026 Box 1 bands: 35.75% up to €38,883, 37.56% up to €78,426, 49.50% above. Holiday allowance (vakantiegeld) of at least 8% of gross salary is mandatory under Dutch law and is not shown as a separate deduction here since it's ordinary taxable income, usually paid as a lump sum around May.
With the 30% ruling applied, a €140.000 gross salary takes home approximately €101.558/year (€8.463/month) in 2026. Without the ruling, taxed as standard Box 1 income, take-home is approximately €80.768/year (€6.731/month).
On a €140.000 gross salary, the 30% ruling is worth approximately €20.790 more in annual take-home pay, since €42.000 of the salary is excluded from Box 1 tax entirely rather than being taxed at up to 49.50%.
No. The step-down that would have reduced the ruling to 20% then 10% over the 5-year term was reversed by Parliament in 2025. For 2026, the ruling stays a flat 30% tax-free for the entire 5-year term, so this figure applies whether you're in year 1 or year 5 of your ruling.
Without the ruling, €140.000 is taxed at 35.75% up to €38,883, 37.56% from €38,883 to €78,426, and 49.50% on anything above €78,426. With the ruling active, only the taxable portion (€98.000) after the 30% deduction is run through these same bands.
Eligibility depends on your specific situation (recruited from abroad, minimum taxable-salary threshold, distance-from-border test), not just the gross figure — but €140.000 gross clears the standard 2026 minimum threshold for most PAYE employees. Reduced-salary categories (e.g. under 30 with a qualifying Master's) have a lower bar. Confirm your specific eligibility with your employer's HR/payroll team or a Dutch tax adviser.
Figures use confirmed 2026 Box 1 tax bands (35.75% / 37.56% / 49.50%) and model the 30% ruling as a flat 30% tax-free allowance for the full 5-year term — the previously legislated 30-20-10 step-down was reversed for 2026 (it drops to a flat 27% from 2027, not modelled here). Ruling eligibility depends on individual circumstances and is not verified by this tool. Excludes general/employment tax credits, ZVW health insurance premium, pension contributions, and Box 2/3 income. Always confirm your exact position with a Dutch tax adviser or the Belastingdienst.