Researched by ExpatMoneyEU Research Team · Last updated 12 November 2026 · Data: Belastingdienst 30% ruling rules 2026 (thresholds €48,013 / €36,497, cap €262,000) and Belastingplan 2025 (2027 rate 27%, norms €50,436 / €38,388, cap €273,000) + Dutch box 1 rates 2026. This page answers even before you interact: on an €85,000 gross salary, the 2027 change costs you about €107.32 a month — €1,287.79 a year (net €5,778.76 a month at 30% in 2026, €5,671.45 at 27% in 2027, €4,676.03 with no ruling).
The short answer: from 1 January 2027 the Dutch 30% ruling becomes a 27% ruling for rulings that started on or after 1 January 2024. Enter your gross salary below and see all three scenarios side by side — 30% in 2026, 27% in 2027, and no ruling at all — including whether your salary still clears the higher 2027 salary norm. If it does not, the ruling is worth €0, and the calculator shows that.
Compare 30% vs 27% vs no ruling
| Item | 30% (2026) | 27% (2027) | No ruling |
|---|---|---|---|
| Gross annual salary | €85,000.00 | €85,000.00 | €85,000.00 |
| Tax-free allowance | €25,500.00 | €22,950.00 | €0.00 |
| Taxable salary | €59,500.00 | €62,050.00 | €85,000.00 |
| Income tax payable | €15,654.83 | €16,942.62 | €28,887.61 |
| Net salary / year | €69,345.17 | €68,057.38 | €56,112.39 |
| Net salary / month | €5,778.76 | €5,671.45 | €4,676.03 |
| Saving vs no ruling / month | €1,102.73 | €995.42 | — |
What this calculator does: it turns a Dutch gross salary into the three numbers that matter for 2027 planning — your net pay at 30% (2026), at 27% (2027) and with no ruling — and shows the monthly cost of the change plus whether you still qualify under the higher 2027 norm. If the ruling is worth €1,000 a month to you, that is €12,000 a year of negotiation leverage you should know about before you sign. Read the full story in our Netherlands 30% ruling 2027 guide.
How to use the calculator
- Enter your gross annual salary — the full yearly figure in your Dutch contract, before any ruling is applied.
- Pick your category — standard, or under 30 with a qualifying master’s degree, which lowers the salary norm in both years.
- Read the three columns — net pay at 30%, at 27% and with no ruling, plus the eligibility check against each year’s norm.
- Share or save the result — the “Copy link to this result” button encodes your inputs in the URL, handy when comparing two offers side by side.
→ Netherlands 30% Ruling 2027 Guide — who keeps 30% and what to do before year-end
The formula
The ruling changes only one thing — how much of your salary is taxed — and everything else follows from the normal Dutch tax calculation:
Tax-free allowance = rate × Gross salary (capped) · Taxable salary = Gross − Allowance · 2027 loss = Net(30%) − Net(27%)
- 2026 (30%): allowance is 30% of gross salary capped at a €262,000 salary base (maximum €78,600); eligibility needs taxable salary of at least €48,013 (standard) or €36,497 (under 30 with a qualifying master’s).
- 2027 (27%): allowance is 27% of gross salary capped at a €273,000 salary base (maximum €73,710); eligibility needs taxable salary of at least €50,436 (standard) or €38,388 (under 30), at 2024 prices before indexation.
- Eligibility cliff: because the allowance is a percentage, the gross salary you actually need is the norm divided by (1 − rate) — about €68,590 at 30% in 2026, rising to about €69,090 at 27% in 2027 (standard category). Below that, the ruling is worth €0.
- Duration and conditions: up to 5 years (60 months), only through a Dutch employer withholding Dutch payroll tax — freelancers and ZZP’ers cannot use it. You must have lived more than 150 km from the Dutch border for at least 16 of the 24 months before your first Dutch work day, and your employer must apply within 4 months of your start date for the ruling to backdate to day one.
→ 30% Ruling Netherlands 2026 — thresholds, rules, application
Worked example
Take an expat on €85,000 gross in Amsterdam, standard category. At 30% in 2026 the allowance is €25,500, taxable salary is €59,500 and net pay is €69,345.17 a year (€5,778.76 a month). At 27% in 2027 the allowance is €22,950, taxable salary is €62,050 and net pay is €68,057.38 a year (€5,671.45 a month). With no ruling at all, net pay is €56,112.39 a year (€4,676.03 a month). Result: the 2027 change costs €107.32 a month (€1,287.79 a year), while the ruling itself is still worth €995.42 a month at 27%. Compare it with our free Netherlands net salary calculator if you want the full monthly breakdown.
→ Best Bank Accounts in Netherlands for Expats (2026 Guide)
2027 cost at a glance: estimates by salary
| Gross / year | Net with 30% (2026) | Net with 27% (2027) | Monthly loss | Still eligible 2027? |
|---|---|---|---|---|
| €55,000 | €3,468.03 | €3,468.03 | €0.00 | No — below both norms |
| €70,000 | €4,970.38 | €4,882.00 | €88.37 | Yes |
| €85,000 | €5,778.76 | €5,671.45 | €107.32 | Yes |
| €120,000 | €7,639.37 | €7,471.34 | €168.03 | Yes |
The pattern to notice: at €55,000 the ruling is worth nothing in either year, because the taxable salary after the allowance falls below the norm — the cliff, not the rate, is the story at the bottom. Above the cliff, the loss grows with salary because the allowance shelters income that would otherwise be taxed at 37.56% or 49.5%. Check your own figure on the calculator above before you negotiate.
→ Netherlands 30% Ruling 2027 Guide — the five things to do before 31 December 2026
Disclosure: some links on this page may earn us a commission at no extra cost to you. See our affiliate disclosure. Always verify current fees and rates with the provider before applying.
Got your Dutch netto figure? If part of that salary goes to family abroad, the transfer fee and exchange-rate margin decide how much arrives. Wise is the multi-currency account most expats in the Netherlands use to receive a salary and send money home.
Receive your salary with Wise →Open a free N26 account →Open a free Revolut account →Where your Dutch pay lands
Once you know your net pay, the next step is the account it lands in. Our best bank accounts in Netherlands guide compares the options for newcomers, and our best bank account for Indians in Netherlands guide scores them for the Indian corridor. If you are weighing Amsterdam against Berlin, run the same income through our free Germany net salary calculator before you decide.
→ Best Bank Account for Pakistanis in Netherlands — November 2026 Guide
How we calculated: methodology & sources
Methodology
Sources (November 2026): Belastingdienst 30% ruling rules — 2026 thresholds €48,013 / €36,497, salary cap €262,000; Belastingplan 2025 — 27% rate from 1 January 2027, 2027 norms €50,436 / €38,388 at 2024 prices, cap €273,000; Dutch box 1 rates 2026. Tax model: 35.75% to €38,883, 37.56% to €78,426, 49.5% above; general tax credit up to €3,115 phased out above €29,736; labour tax credit per the standard formula. Simplifications: no pension contributions, no social insurance, no prior Dutch residence shortening the term; monthly figures are 12-month averages of the annual result; 2027 brackets not yet published, so 2027 figures are illustrative estimates. Figures are illustrative estimates — verify with your employer or a tax advisor.
By the numbers
The 30% ruling’s salary cap for 2026 is €262,000 — up from €246,000 in 2025 — giving a maximum tax-free allowance of €78,600 per year (Belastingdienst, 2026). From 2027 the cap rises to €273,000, so at 27% the maximum tax-free allowance is €73,710. The earlier plan to phase the ruling down to 20% and then 10% was cancelled in the Belastingplan 2025 — the 27% flat rate is the final position.
ExpatMoneyEU verdict: on an €85,000 gross salary, the 2027 change costs about €107.32/month — but the ruling is still worth €995.42 a month at 27%. The real danger is the higher norm: if your 2027 salary falls below it, you lose the whole ruling, not just 3%.
Disclosure: some links on this page may earn us a commission at no extra cost to you. See our affiliate disclosure. Always verify current fees and rates with the provider before applying.
New in the Netherlands? Once your first Dutch salary lands, send part of it home at the real exchange rate instead of your bank’s marked-up rate.
Compare Wise for transfers →Open a free N26 account →Open a free Revolut account →