TOOL
30% Ruling Eligibility Calculator Netherlands
Check likely eligibility for the Dutch 30% ruling, understand the key conditions, estimate the tax-free allowance, and optionally compare indicative net impact.
- 2026 rules + 2027 preview
- Eligibility-first result with why / why not
- Allowance estimate + optional net comparison
- Exportable planning summary
Check likely 30% ruling eligibility
Your inputs are saved in this browser. Enable scenario compare under Advanced to model multiple offers.
Answer a few planning questions. We compare your package to 2026 norms (€48,013 standard / €36,497 under-30 master’s), then estimate the tax-free allowance. Nothing here replaces the Belastingdienst or your employer.
A. Income & package
Gross figures for norm comparison. Holiday allowance and bonus treatment affect real payroll — flag them honestly.
Many employers use the maximum; some agreements use less.
B. Profile
Used for which salary norm we compare against and optional 2027 percentage preview.
Researcher / specialist-training routes follow different norm rules — confirm your exact category with payroll or the Belastingdienst.
C. Eligibility context
Self-reported signals only — evidence and official review decide the real outcome.
D. Timing
Proration when the ruling does not cover the full calendar year.
For your notes only — adjust “months applicable” to match your situation.
Combined gross used for norms: €65,000
Ready when you are
Complete the sections above, then click Check eligibility for a planning signal, checklist, allowance estimate, and optional indicative net comparison.
What this is for
Planning only — likely eligibility signal, allowance estimate, and what still needs confirmation. Not a legal or payroll decision.
Best for
Expats comparing offers, HR & recruiters sanity-checking norms, and relocation planning before filing.
What it checks
Salary norm, under-30 master’s path, category route, employer intent, recruitment & 150 km self-checks, cap, months in scope, tax-free allowance.
What it does not confirm
Belastingdienst approval, precise payroll, border-distance evidence, or employer filing outcomes.
Payroll planning tools
Same tool chrome across the Netherlands cluster — jump between salary, ruling, and payslip reading without losing context.
Decode a Dutch payslip
Paste text or a text-based PDF to explain bruto/netto, loonheffing, vakantiegeld, and pension lines.
Open tool →
Estimate your Dutch net salary
Indicative gross-to-net with optional 30% ruling on taxable wages — not payroll tables.
Open tool →
Check 30% ruling eligibility
Norms, recruitment, and distance self-checks before you assume the facility on payroll.
Open tool →
Before you start
This tool is for planning only. It does not replace the Belastingdienst, your employer, or a qualified tax adviser.
How eligibility usually works
Salary norm
The facility is tied to minimum taxable salary levels that change over time. This tool uses 2026 planning figures unless you focus on the 2027 percentage preview.
Reduced norm for qualifying under-30 master’s
A lower threshold can apply when you are under 30 and meet the master’s condition — confirm degree recognition and timing with HR.
Employer application
The employer requests the facility jointly with the tax office. Without that path, you generally cannot receive the benefit on payroll.
Recruited from abroad
Official rules look at whether you were hired or assigned from abroad for Dutch work — evidence matters beyond a simple yes/no in the tool.
150 km rule
A distance and prior-residence test applies for many employees. Use Belastingdienst guidance and maps; border regions can fail even when you lived outside the Netherlands.
Researcher & specialist-training routes
Scientific researchers and doctors in specialist training can follow different norm logic. Select the category that fits and confirm with payroll or a tax advisor.
How we estimate the benefit
Salary norm
We compare your combined gross (salary plus optional bonus) to €48,013 or, if you are under 30 with a qualifying master’s, €36,497 (2026 planning figures).
Cap
Allowance calculations use a maximum salary base of €262,000 (2026 planning cap). Above that, only the capped portion counts.
Proration
Untaxed allowance is multiplied by months applicable ÷ 12 when you are not in the ruling for the full calendar year.
2027 preview
When enabled, we recalculate with a 27% facility percentage as a legislative preview, without changing your primary year choice.
Employer variation
If you enter an employer allowance % under Advanced assumptions, we cap it at the statutory maximum for that year. Blank means “use the maximum”.
Official norms and percentages change — verify on Belastingdienst.nl and Business.gov.nl before making decisions.
Related guides and next steps
Dutch salary net calculator
Use when you want gross-to-net planning outside this ruling-focused tool.
Dutch payslip decoder
Plain-language readout for bruto/netto and payroll lines — companion to ruling and net estimates.
Visa checker
Clarify residence route before you lock compensation assumptions.
Moving to the Netherlands
Onboarding hub for your relocation alongside tax planning.
Expat services directory
Find advisors, relocation help, and other providers when you need hands-on support.
Example situations
Under 30 with a qualifying master’s
Set age below 30 and confirm the master’s box so the model uses the reduced €36,497 planning norm instead of €48,013.
Salary just above the norm
Use scenario compare to contrast €48k vs €52k and watch the eligibility headline — then confirm holiday allowance treatment with payroll.
Partial-year arrival
Lower months applicable to reflect only the months the ruling covers in that calendar year; the untaxed allowance prorates automatically.
Employer below full statutory %
Enter e.g. 27% in the employer allowance field to mirror payroll that does not apply the maximum tax-free percentage.
Researcher route
Pick scientific researcher to see how the tool signals category-specific norm handling — still confirm the exact Belastingdienst category.
Border-distance uncertainty
Mark the 150 km question as “Not sure” to see how uncertainty downgrades the signal — then collect addresses and dates for an advisor.
Recommended advisors / tax support
Independent advice helps when you are close to the threshold, your employer is unsure, you are changing employer, you have prior ruling history, or you want help with the application and annual return. Fees and fit vary — confirm scope and pricing directly with any firm.
Blue Umbrella
Dutch tax filing and expat-focused support — useful for ruling-related questions, payroll context, and annual returns.
Best for: expat tax & 30% ruling
Paid services; confirm pricing for your case.
Speak to a specialist →TaxSavers
Tax returns and advice aimed at internationals; helpful when you want hands-on filing or a second opinion on ruling paperwork.
Best for: expat tax & 30% ruling
Paid services; check current rates.
Speak to a specialist →Expatax
Expat income tax guidance and ruling-related planning for employees in the Netherlands.
Best for: expat tax & 30% ruling
Paid services; confirm scope before engaging.
Speak to a specialist →We may earn a commission from some partners listed elsewhere on ExpatCopilot. Provider links here are editorial picks for 30% ruling support — not paid placement in this block. Learn more
What the net salary comparison means (and what it does not)
The tool estimates payroll-style tax on your taxable wages in two cases: treating your full gross as taxable (no ruling structure) versus subtracting the estimated tax-free allowance first (with ruling structure). The difference in estimated net highlights how lowering the taxable base can affect take-home, holding gross constant.
It does not reproduce your payslip: we skip precise loonbelasting tables, employee insurance slices, pension deductions, full heffingskorting logic, partner effects, 30%-vs-non-30% payroll setups, and holiday-allowance reporting choices. Use the numbers for planning conversations, then validate with payroll or a Dutch tax advisor.
More 30% ruling & tax topics
Some guides are still on the roadmap — labels show what is live today.
- 30% ruling guideSoon
- 30% ruling eligibilitySoon
- 30% ruling applicationSoon
- Net salary in the NetherlandsSoon
- Dutch salary net calculator
- Dutch payslip decoder
- Visa checker
- Expat taxes NetherlandsSoon
- Moving to the Netherlands
- Expat services directory
- Working in the NetherlandsSoon
Official sources & methodology
Last updated: April 2026
This calculator applies published planning figures for norms and cap; it does not access your tax file or employer payroll.
Frequently asked questions
Typically incoming employees recruited from abroad who meet specific expertise and salary rules, pass the distance / prior-residence tests, and obtain approval via a joint employer filing. Scientific researchers and doctors in specialist training can follow different norm rules. This tool gives a planning signal from your answers — not a final determination.
The Dutch rules include a distance condition tied to where you lived before starting work in the Netherlands (often summarized as living more than 150 km from the Dutch border for a defined part of a 24-month lookback). Evidence and border cases matter — read the Belastingdienst guidance and confirm your timeline with an advisor.
Yes. The facility is requested with the Dutch tax office through the employer. Without employer cooperation you generally cannot receive the benefit on payroll, even if your salary looks sufficient on paper.
If you are under 30 and meet the master’s condition, a reduced planning norm applies in this model (€36,497 in 2026 vs €48,013 standard). Always confirm how payroll counts holiday allowance and variable pay.
Sometimes, with a new application and timing rules. Continuity is not automatic — mention a Dutch employer change to HR or a tax advisor early so deadlines and documentation stay on track.
No. It compares your inputs to planning norms and cap figures, applies your self-reported eligibility answers, and estimates an allowance. Only the Belastingdienst and an approved employer application determine eligibility and payroll treatment.
We show a 27% legislative preview for comparison. Final percentages, transitions, and exceptions should be confirmed on Belastingdienst.nl and official government channels before you rely on them.
It applies simplified tax bands to estimated taxable wages — not official loonbelasting tables. Pension, insurance, credits, partner effects, and employer payroll settings are not modeled. Use it for planning conversations, not to predict your payslip. A dedicated Dutch net salary calculator is better for gross-to-net once your payroll facts are fixed.
Set “months applicable” to the months the ruling covers in that calendar year. The estimated untaxed allowance is prorated by that factor.
Yes. Under Advanced assumptions, enable scenario compare for up to four packages, duplicate rows to tweak inputs, and see eligibility headlines, allowance, and estimated monthly net delta side by side.
Use Download HTML or Print / Save as PDF for an eligibility-first summary: assumptions, primary result, checklist, allowance, optional net comparison, next steps, disclaimer, and timestamp — suitable to share with HR or a tax advisor.