Belastingcalculator
Nederlands
30% ruling

30% ruling calculator 2026

Find out what the 30% ruling (30%-regeling) adds to your net pay in 2026, and whether your salary meets the threshold.

Updated:

  • 2026 figures
  • No cookies
  • With sources

Your details

Including holiday allowance and the allowance itself.

Then a lower salary threshold applies: €36,497 instead of €48,013.

Result: 30% ruling

Live calculator · 2026

Your details

Gross annual salary
€70,000
I am under 30 and have a master's degree
No

Net benefit per year

€10,599

That is €883 extra per month.

Without 30% ruling€70,000

  • Net€49,04770%
  • Payroll tax€20,95330%

With 30% ruling€70,000

  • Net€59,64685%
  • Payroll tax€10,35415%
Extra net per month
€883
Benefit divided by 12
More net
21.6%
Compared with no ruling

Benefit against gross salary, per year
  • Net benefit

Gross annual salary

The calculation

Calculation: 30% ruling
Gross annual salary€70,000
Tax-free allowanceAt most 30%, up to €78,600−€21,000
Taxable salary€49,000
Net per year
Without 30% ruling€49,047
With 30% ruling€59,646
Benefit€10,599

Salary threshold 2026: you meet it. Your taxable salary (€49,000) must be higher than €48,013.

  • The allowance is at most 30% of the WNT salary cap of €262,000: €78,600.
  • More conditions apply. Your employer must have recruited you from abroad, and you must have specific expertise that is scarce in the Netherlands. The Belastingdienst decides.

Sources: Belastingdienst: applying for the 30% ruling, Belastingdienst: tax calculation 2026 (fiscal information), Belastingdienst: tax credits 2026 (fiscal information). See also methodology and sources.

Compare

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How does it work?

The calculator subtracts the tax-free allowance from your salary. Your taxable salary always stays above the salary threshold, as the rules require. Then it compares your net salary with and without the ruling.

Frequently asked questions

What is the 30% ruling?

Your employer may give you a tax-free allowance for the extra costs of coming to work in the Netherlands. The allowance is at most 30% of your salary. You then pay tax on a lower salary.

What is the salary threshold in 2026?

Your taxable salary must be higher than €48,013 (2025: €46,660). If you are under 30 and have a master's degree, the threshold is €36,497.

Is there a maximum?

Yes. The allowance is at most 30% of the WNT salary cap of €262,000. That is €78,600 per year.

How do I apply for the 30% ruling?

You and your employer apply together to the Belastingdienst. The Belastingdienst decides whether you qualify.

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