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The 30% ruling (30%-regeling) is the Netherlands’ flagship regime for inbound expats: for a limited period, up to 30% of your salary can be paid tax-free. It exists to compensate international hires for the real costs of moving to the Netherlands — and it is the single biggest swing factor in a Dutch take-home calculation.
The core eligibility criteria
- You were recruited (or transferred) from abroad and the Dutch employer considers your expertise scarce in the Dutch labour market.
- You lived more than 150 km from the Dutch border for most of the 24 months before your first Dutch workday.
- Your salary meets a minimum threshold that changes every year (roughly €46,000-47,000 excluding the allowance in 2025; lower for applicants under 30 with a master’s degree).
- You and your employer apply jointly, generally within four months of your first Dutch workday.
The relief is time-limited and the percentage schedule has been changed by parliament more than once in recent years, with step-downs debated for later years — so the exact percentage that applies to you depends on your start date. The Belastingdienst page is the source of truth for the current schedule; do not rely on blog posts (including this one) for the percentage itself.
What a Dutch salary is worth without the ruling
| Gross salary (2026) | Income tax + social contributions | Net take-home | Effective rate |
|---|---|---|---|
| €80,000 | €29,532 | €50,467 | 36.9% |
The ruling changes the arithmetic in a way no standard calculator shows: with a 30% allowance, roughly 70% of your salary stays in the taxable base while you keep the allowance tax-free — and the effect compounds with the Dutch system’s high entry tax rate. That second-order interaction (bracket, general credit, labour credit all shifting) is exactly why you should compute both scenarios rather than subtracting 30% mentally.
What the ruling does NOT cover
- It is an employment-income regime — freelance and business income do not qualify.
- It does not exempt Dutch-source income beyond the allowance, and it says nothing about your residency position for other countries.
- It ends when you leave, when the time limit expires, or (since the 2024 tightening) partially when your salary drops below the threshold in later years.
The honest limit of this page
Taxmora’s calculator currently computes the standard Dutch position — Box 1 rates and social contributions for 2025 and 2026 — and does not yet model the ruling’s allowance. We would rather show you the honest standard number than a hand-waved ruling number. The Belastingdienst ruling pages and a Dutch payroll adviser can quantify your exact case.
Frequently asked questions
- Can I apply for the 30% ruling myself?
- No — the application is a joint request filed by your Dutch employer with the Belastingdienst. Your part is the evidence: where you lived before, your contract, and your salary level.
- Does the ruling survive a job change?
- Yes, if the new employer continues the request and you keep meeting the conditions. A gap between employers or a drop below the salary threshold can end it.
- Is the 30% ruling the same as the Netherlands’ non-resident taxpayer status?
- No. The ruling is an employer-side payroll relief for residents; partial non-resident taxpayer status is a separate election about which Box 2 and Box 3 income the Dutch tax office may tax.
- Why does Taxmora not calculate the ruling?
- Because the percentage schedule and thresholds have been amended repeatedly and your case depends on dates we cannot verify. We compute what we can verify; the ruling needs your real dates and payroll.
Run the numbers yourself
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