Instant answer for €45.000 gross salary
With the 30% ruling applied, your take-home is €33.739/year (€2.812/month). Without it, taxed as standard Box 1 income, take-home is €28.802/year (€2.400/month) — the ruling is worth €4.937 more per year on this salary.
With 30% ruling
€33.739/yr
€2.812/month · effective rate 25.0%
Without ruling (standard Box 1)
€28.802/yr
€2.400/month · effective rate 36.0%
Annual take-home (with ruling)
€33.739
25.0% effective rate
Monthly net pay (with ruling)
€2.812
Take-home per month
Holiday allowance (vakantiegeld)
€3.600
Mandatory 8%, usually paid in May
Here's how €45.000 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: €31.500
Without ruling
Taxable income: €45.000
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 €45.000 gross salary takes home approximately €33.739/year (€2.812/month) in 2026. Without the ruling, taxed as standard Box 1 income, take-home is approximately €28.802/year (€2.400/month).
On a €45.000 gross salary, the 30% ruling is worth approximately €4.937 more in annual take-home pay, since €13.500 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, €45.000 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 (€31.500) 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 €45.000 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.