Under the 30% ruling (expat ruling) an employer may pay up to 30% of the salary of an employee recruited from abroad free of tax. Enter your gross salary to see the allowance, your net pay with and without the ruling, and a five-year projection.
The salary norm applies to your salary without the allowance. If 30% would push your taxable salary under the norm, the allowance is reduced until the taxable salary equals the norm. The Belastingdienst gives this example: on a total package of EUR 50,000 the allowance is at most EUR 1,987, because EUR 48,013 must stay taxable.
So the full 30% only applies from a package of about EUR 68,590. At EUR 60,000 the allowance is EUR 11,987, not EUR 18,000. The calculator applies this floor.
With a gross salary of EUR 80,000 the tax-free allowance is EUR 24,000. Your taxable salary is then EUR 56,000 and you pay about EUR 12,199 less income tax in 2026 than without the ruling. Rates and thresholds are indexed every year. The calculator uses the published 2026 figures; check the Belastingdienst for your own tax year before you act on a result.
It depends on your salary. At EUR 80,000 gross it saves about EUR 12,199 of income tax in 2026. Near the salary norm it is worth much less, because the allowance is limited.
In 2026 your taxable salary excluding the allowance must be more than EUR 48,013, or EUR 36,497 for employees under 30 with a master's degree.
You and your employer apply together at the Belastingdienst. Applying within four months of your start date makes the ruling apply from your first day.
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Indicative calculation, not tax advice. No rights can be derived from the result. Check amounts and rates for your year with the Belastingdienst or your adviser.