Netherlands 30% Ruling Calculator: Tax-Free Allowance for Expats
Work out the Dutch 30% ruling — the tax-free allowance available to qualifying incoming expats in the Netherlands — showing the share of gross salary that can be paid free of tax and the taxable remainder.
Adjust the inputs and select Calculate for a full breakdown.
Compare Common Scenarios
How the numbers shift across typical situations for this calculator:
| Scenario | Tax-free allowance | Taxable salary |
|---|---|---|
| 30% of €60,000 (€18,000 free) | 18,000 | 42,000 |
| 30% of €80,000 | 24,000 | 56,000 |
| 27% of €60,000 (new flat rate) | 16,200 | 43,800 |
| 30% of €45,000 | 13,500 | 31,500 |
How This Calculator Works
Enter the ruling percentage (historically 30%) and your gross annual salary. The calculator returns the tax-free allowance and the salary still taxed normally. The 30% ruling lets employers pay a portion of a qualifying expat's salary as a tax-free reimbursement for the extra costs of relocating, effectively lowering the income subject to Dutch tax.
The Formula
Percentage of an Amount
Amount is the base value, Percentage is the rate applied to it
Worked Example
At 30% on a €60,000 gross salary, the tax-free allowance is €18,000, leaving €42,000 taxed normally. The 30% ruling (30%-regeling) is a Dutch tax facility for skilled workers recruited from abroad: up to 30% of qualifying salary can be paid tax-free to compensate for 'extraterritorial costs' of working in a new country. It requires meeting a minimum salary threshold and being recruited from outside the Netherlands, is granted for a limited period, and applies only up to a capped salary level — with recent reforms phasing the percentage down.
Key Insight
The 30% ruling is one of the Netherlands' best-known incentives for attracting international talent, and the rules have been tightening, so the period matters. The core mechanism: a qualifying employee recruited from abroad can have up to 30% of their salary designated a tax-free allowance for 'extraterritorial costs' (the extra expenses of living and working in another country), which sharply cuts effective tax on that portion and raises net pay. Eligibility hinges on being hired from outside the Netherlands (with a distance requirement from the Dutch border), meeting a minimum taxable-salary threshold (lower for those under 30 with a master's degree), and obtaining approval from the Belastingdienst. Important limits this calculator omits: the benefit is capped — the tax-free portion is calculated only up to a salary ceiling (linked to the WNT/'Balkenende norm'), so very high earners don't get 30% of the whole salary — and there's a minimum-salary test you must keep meeting. The benefit period has been shortened over the years (now five years), and crucially the percentage is being phased down by recent legislation: rather than a flat 30% for the whole period, reforms moved toward reducing it in tranches over time, with the rate ultimately set to settle at a lower flat figure (around 27%) in coming years — so enter the percentage that applies to your specific year. Holders can also opt for partial non-resident status for certain tax purposes (though this too has been curtailed). This calculator shows the headline split of salary into tax-free allowance and taxable remainder at your chosen percentage; for an accurate figure, apply the salary cap, confirm you meet the minimum-salary test, and use the percentage valid for your year of the ruling, since the regime is in transition.
Frequently Asked Questions
How is the 30% ruling allowance calculated?
Multiply your qualifying gross salary by the ruling percentage. At 30% on €60,000, the tax-free allowance is €18,000 and €42,000 is taxed normally. The allowance is capped at a salary ceiling, and recent reforms phase the percentage down, so use the rate for your year.
What is the 30% ruling?
A Dutch tax facility (30%-regeling) for skilled workers recruited from abroad. It lets an employer pay up to 30% of qualifying salary as a tax-free reimbursement for the 'extraterritorial costs' of relocating to the Netherlands, raising net pay. It's granted for a limited period to those who meet the eligibility tests.
Who qualifies for the 30% ruling?
Employees recruited from outside the Netherlands (with a distance requirement from the border) who meet a minimum taxable-salary threshold — lower for under-30s with a master's degree — and obtain approval from the Belastingdienst. You must keep meeting the minimum-salary test for the benefit to continue.
Is the percentage still 30%?
Not for everyone going forward. Recent reforms phase the percentage down over the benefit period rather than keeping a flat 30%, with the rate ultimately set to settle at a lower flat figure (around 27%) in coming years. Use the percentage that applies to your specific year of the ruling.
Is there a cap on the benefit?
Yes — the tax-free portion is calculated only up to a capped salary level (linked to the WNT norm), so very high earners don't receive 30% of their entire salary. There's also a minimum-salary eligibility threshold. This calculator applies the percentage to the salary you enter without imposing the cap.
Related Calculators
Methodology & Review
The tax-free allowance is the ruling percentage applied to qualifying gross salary; the remainder is the part still taxed normally. It models the headline percentage on the salary and does not apply the capped salary ceiling, the minimum-salary eligibility test, or the recent phase-down of the percentage over the benefit period.
Written by Ugo Candido · Last updated May 22, 2026.