DutchCalc

30% ruling calculator and eligibility checker 2026

Check the three conditions, see what the ruling is worth on your salary, and when it runs out.

You likely qualify

  • Recruited or hired from abroad.
  • Lived more than 150 km from the Dutch border.
  • Salary above the €48,013 norm.
Tax-free allowance in 2026€16,987

Reduced so your taxable salary stays at the norm.

Extra net pay per year€8,573
Extra net pay per month€714
From 2027drops to 27%

A higher salary norm also applies from 2027.

Ruling ends at the latest1 March 2031

After 5 years. Earlier if your employer applies late.

Your employer applies for the ruling. If the request reaches the Belastingdienst within 4 months of your start, it applies from your first day.

The conditions

  1. You were recruited or hired from abroad by a Dutch employer (or a foreign employer that withholds Dutch payroll tax).
  2. For more than 16 of the 24 months before your first workday, you lived more than 150 km from the Dutch border.
  3. You have specific expertise that is scarce in the Dutch labour market, which is measured by your salary: it must be above the salary norm.

Your employer applies with the Belastingdienst using a joint form you both sign. Apply within 4 months of your start date and the ruling applies from day one.

Salary norms and rates

Item20262027 (proposed)
Tax-free part30%27% (30% for rulings from 2023)
Salary norm€48,013about €52,521
Under 30 with a master’s€36,497about €38,338
Salary cap€262,000€273,000

The 2027 salary norms are set by ministerial regulation in December 2026. We update the table the day they are published.

What it means for your payslip

See the full monthly breakdown, with or without the ruling, in the net salary calculator.

Questions people ask

What is the 30% ruling?

A tax benefit for employees recruited from abroad. Your employer can pay up to 30% of your salary as a tax-free allowance for the extra costs of living away from home, so you only pay tax on 70%.

What is the salary norm for the 30% ruling in 2026?

Your taxable salary, after the tax-free part, must be above €48,013 a year. For people under 30 with a master’s degree it is €36,497. If you earn just above the norm, the tax-free part is reduced so your taxable salary does not fall below it.

Is the 30% ruling going down to 27%?

Yes, from 1 January 2027 for most people. If your ruling already applied in your last pay period of 2023, you keep 30% for the rest of its term. If it started in 2024 or later, it drops to 27%.

Is there a maximum?

Yes. The ruling only applies to salary up to the public-sector salary cap: €262,000 in 2026, so at most €78,600 tax-free. In 2027 the cap is €273,000.

How long does the 30% ruling last?

At most 5 years. Earlier periods of living or working in the Netherlands in the last 25 years are deducted. It also ends when you stop working for the employer with the ruling, unless you start at a new qualifying employer within 3 months.

Can I still choose partial non-resident status?

No. It was abolished from 2025. People who had the ruling in December 2023 could keep it until the end of 2026.

Sources, checked 9 October 2026