See how much more you keep with the Dutch 30% ruling. Compare your net salary with and without the expat scheme, and check whether you clear the qualifying threshold.
€7.871 more per year with the ruling.
Without ruling
€44.402
net per year
Tax: €25.598
With 30% ruling
€52.273
net per year
Tax: €17.727
Simplified estimate using 2025 Box 1 rates; excludes tax credits (heffingskortingen) and other deductions. Confirm with a Dutch tax adviser.
The 30% ruling (the expat scheme) lets a Dutch employer pay up to 30% of your gross salary as a tax-free allowance, meant to cover the extra costs of relocating. In practice it means only about 70% of your salary is taxed, which can lift your net pay by hundreds of euros a month. It's one of the most valuable reasons skilled workers move to the Netherlands — but it's tied to conditions, a salary floor, and a clock.
The scheme is being scaled back. For 2025 and 2026 the tax-free percentage stays at 30%. From 1 January 2027 it drops to a flat 27% for the full duration of the ruling, and the qualifying salary thresholds rise too. An earlier, more aggressive '30/20/10' phase-out was scrapped before it took effect. If you're deciding when to move or how to model future years, use the 27% toggle to see the post-2027 picture.
To qualify, your taxable salary (after the deduction) must clear a minimum — in 2026 that's €48,013, or €36,497 if you're under 30 with a qualifying master's. The tax-free portion is also capped: it only applies to salary up to the WNT (Balkenende) norm, around €246,000. And the ruling lasts at most five years. This calculator gives a planning estimate using 2025 Box 1 rates; it doesn't replace advice from a Dutch tax adviser.
Net with ruling = Gross − tax on (Gross − tax-free allowance)Tax-free allowance = 30% × min(Gross, €246,000)
Without the ruling, Dutch Box 1 income tax is charged on your full gross salary using the 2025 brackets (35.82% to €38,441, 37.48% to €76,817, 49.50% above). With the ruling, up to 30% of your salary (capped at the WNT norm) is tax-free, so tax applies only to the remainder. The benefit is the difference between the two net figures. This estimate excludes tax credits (heffingskortingen) and other personal deductions.
On €70,000 gross with the 30% ruling: €21,000 is tax-free, leaving €49,000 taxable. Tax falls from about €25,598 (no ruling) to about €17,727 — lifting net pay from roughly €44,402 to €52,273, or about €656 more per month.
The ruling's value rises with your salary — but only up to the WNT cap (~€246,000), above which the tax-free amount stops growing.
Watch the threshold: if your taxable salary after the 30% deduction dips below the minimum, you can lose the ruling. A raise, or the under-30 master's rate, can keep you over the line.
Model 2027 now with the 27% toggle — if your move or a contract renewal lands after the change, your net pay will be lower than today's 30%.
The ruling runs for a maximum of five years. Plan for the 'cliff' when it ends and your full salary becomes taxable.
Holding savings in more than one currency while you're here? Track your real net worth across accounts in Wealthos as your Dutch take-home builds up.
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