Updated March 2026
30% Ruling Calculator 2026
Find out if you qualify and calculate your exact monthly tax saving. The 2026 salary threshold is €46,107.
2026 minimum: €46.107
Used to calculate months remaining
How the 30% Ruling Works in 2026
30%
Phase 1 · Months 1–20
30% of your salary is paid as a tax-free expense allowance.
20%
Phase 2 · Months 21–40
The benefit reduces to 20% — you still save significantly.
10%
Phase 3 · Months 41–60
Final phase at 10% before the ruling expires.
Example: On a €90,000 gross salary in Phase 1, your taxable income is €63,000 (70%). Tax saving ≈ €7,900/year or €660/month. The savings are highest in Phase 1 and reduce as the ruling phases down.
Frequently Asked Questions
What is the 30% ruling in the Netherlands?▼
The 30% ruling is a Dutch tax incentive for highly skilled migrants. Since 2024 it is phased over 5 years: 30% tax-free for months 1-20, 20% for months 21-40, and 10% for months 41-60. It can significantly reduce your monthly income tax.
What is the salary threshold for 2026?▼
Your gross annual salary must be at least €46,107 in 2026. This threshold is adjusted each year. It applies to your taxable salary (excluding the 30% component itself).
How long does the 30% ruling last?▼
Since January 2024, the maximum duration is 5 years (60 months), phased at 30%/20%/10%. People who started before 2024 may have different conditions — check with a tax advisor.
Who can apply for the 30% ruling?▼
You must be recruited from abroad (or transferred), have scarce expertise, earn above the salary threshold, and not have lived within 150km of the Dutch border for more than 16 of the 24 months before starting work in the Netherlands.
How do I apply?▼
You and your employer submit a joint application to the Belastingdienst within 4 months of starting work. A tax advisor can handle the application for a fixed fee — typically €500–€1,000. The savings usually far outweigh the cost.
Need help applying for the 30% ruling?
MFFA Tax Advice specialises in expat tax in the Netherlands. Fixed fees, English service.