Let’s be honest: Moving to the Netherlands is an adventure. The canals are beautiful, the cycling is efficient, and the work-life balance is legendary. But then, you open your first blue envelope from the Belastingdienst (Tax Office), or you try to negotiate your gross salary, and reality hits hard.
The Dutch tax system is complex. I’ve lived here for 15 years, and I still see smart, highly educated expats scratching their heads over their payslips.
If you are reading this, you’ve likely heard about the “Golden Ticket” of Dutch expat life: The 30% Ruling.
It sounds simple on paper: “Get 30% of your salary tax-free.” But for the 2026 fiscal year, the math has changed. We have new salary thresholds, adjusted tax brackets, and a massive legislative reversal that saved the flat rate.
In this guide, we are going to break down exactly how the Netherlands 30% Ruling Calculator works for 2026. No guesswork, no outdated 2024 numbers—just the cold, hard facts you need to maximize your net income.
At its core, the Netherlands 30% Ruling Calculator is a tool designed to answer one question: What will my net income be?
The 30% ruling is a tax advantage for highly skilled migrants moving to the Netherlands for a specific employment role. Ideally, it means your employer can pay you 30% of your gross salary as a “tax-free allowance” (reimbursement for extraterritorial costs).
This means you only pay tax on 70% of your gross salary.
🇳🇱 30% Ruling Calculator (2026)
*Based on official 2026 thresholds (€48,013 / €36,497) and WNT Cap (€262,000).
Why You Can’t Just Use a Simple Calculator
You might think, “Great, I’ll just take my calculator, multiply my gross by 0.70, and I’m done.”
I wish it were that simple. For 2026, the calculation involves a “Floor” (Minimum Taxable Salary) and a “Ceiling” (The WNT Cap).
The Floor: If your taxable salary drops too low, you lose part of the benefit.
The Ceiling: If you earn too much, your benefit is capped.
To get accurate numbers, we have to look at the specific parameters for the Netherlands 30% Ruling Calculator in 2026.
The Big News for 2026: The 30% Flat Rate is Back!
If you were following the news last year, you probably panicked. The government had introduced a “30/20/10” scheme, which meant the ruling would taper down (30% for 20 months, then 20%, then 10%). It was a headache for everyone involved.
Here is the good news: For the tax year 2026, the Dutch government has effectively reversed this reduction to safeguard the business climate.
According to the 2026 fiscal analysis, the reimbursement percentage is stabilized at a flat 30% for the entire year.
Whether you are an existing beneficiary or a new applicant arriving in January 2026, you get the full 30% flat rate. There is no tapering this year.
Important Warning: While we are celebrating 2026, keep in mind that this is a temporary stabilization. The legislation currently mandates a reduction to a flat 27% rate starting January 1, 2027. But for the scope of this guide—and your 2026 finances—the magic number remains 30%.
Also Read
2026 Salary Requirements: Do You Qualify?
This is where most people get tripped up. To use the Netherlands 30% Ruling Calculator effectively, you must know which “Norm” applies to you.
The tax office requires that your taxable salary (the part left over after the 30% is taken out) must still be higher than a certain threshold. These thresholds have been indexed for inflation for 2026.
1. The Regular Norm (The Standard)
For most expats over the age of 30, or those under 30 without a specific Master’s degree.
2026 Threshold: €48,013 (Taxable Salary)
What does this mean for your Gross Salary? To get the full 30% benefit, your gross annual salary must be approximately €68,590 or higher.
Why? Because €68,590 × 70% = €48,013.
The “Buffer Zone”: If you earn between €48,013 and €68,590, you still get the ruling, but only on the amount that exceeds €48,013. You don’t get the full 30%.
2. The Reduced Norm (Master’s Degree < 30)
This applies if you are under 30 years old and hold a Master’s degree comparable to a Dutch WO Master’s.
2026 Threshold: €36,497 (Taxable Salary)
What does this mean for your Gross Salary? To get the full 30% benefit here, your gross annual salary must be approximately €52,139 or higher.
3. The WNT-Norm (The Cap)
This is the “Balkenende-norm.” In the past, the sky was the limit. Now, there is a hard ceiling.
2026 WNT Cap: €262,000
Even if you earn €500,000, your tax-free allowance is calculated as if you earned €262,000.
Maximum Tax-Free Allowance 2026: €262,000 × 30% = €78,600.
Netherlands 30% Ruling Calculator 2026 (The Chart)
Let’s look at the numbers. I have run several scenarios through the Netherlands 30% Ruling Calculator logic for 2026 to show you the difference between having the ruling and not having it.
Note: These calculations account for the 2026 Tax Brackets and the restoration of tax credits (Heffingskortingen).
2026 Scenario Table: Regular Norm Criteria
Gross Salary (Annual) | Ruling Applicable? | Taxable Income (With Ruling) | Tax-Free Allowance | Net Income (With Ruling)* | Net Income (No Ruling)* | Annual Gain |
|---|---|---|---|---|---|---|
€ 45,000 | NO | € 45,000 | € 0 | ~€ 35,800 | ~€ 35,800 | € 0 |
€ 60,000 | Partial | € 48,013 (Floor) | € 11,987 | ~€ 47,800 | ~€ 43,400 | + € 4,400 |
€ 80,000 | FULL | € 56,000 | € 24,000 | ~€ 60,600 | ~€ 52,600 | + € 8,000 |
€ 100,000 | FULL | € 70,000 | € 30,000 | ~€ 74,500 | ~€ 60,300 | + € 14,200 |
€ 300,000 | CAPPED | € 221,400 | € 78,600** | ~€ 173,000 | ~€ 151,000 | + € 22,000 |
*Net income is an approximation including Holiday Allowance and standard tax credits. Individual situations may vary slightly. **Capped at the WNT Norm of €262,000.
Key Takeaway from the Chart: Notice the jump at €60,000. Even though you don’t get the full 30% (because you hit the €48,013 floor), the ruling still puts an extra €4,400 in your pocket. That is a decent holiday budget!
Understanding the 2026 Dutch Tax Brackets
To truly understand the Netherlands 30% Ruling Calculator, you have to look at where your money goes if it is taxed.
For 2026, the government has adjusted the brackets. There is a “fiscal drag” this year—they didn’t index the second bracket fully to pay for other stuff (like VAT reversals).
The 2026 Box 1 Rates
Bracket 1 (Low Rate): €0 to €38,883
Rate: 35.75%
Note: This includes National Insurance (27.65%) and Income Tax (8.10%).
Bracket 2 (Middle Rate): €38,883 to €78,426
Rate: 37.56%
Note: This is purely income tax.
Bracket 3 (Top Rate): Income above €78,426
Rate: 49.50%
Note: Almost half your salary goes to the state for every Euro earned above this line.
How the Ruling Helps: Imagine you earn €100,000. Without the ruling, €21,574 of your salary falls into the dreaded 49.50% top bracket. With the ruling, your taxable income drops to €70,000. You stay entirely within the lower brackets (35.75% and 37.56%). You completely avoid the top tax rate!
The Hidden Benefit: Tax Credits (Heffingskortingen)
This is the secret sauce that most automated calculators get wrong, but it’s crucial for an accurate Netherlands 30% Ruling Calculator result.
In the Netherlands, you get tax discounts called Heffingskortingen. However, these discounts disappear as you earn more money.
General Tax Credit (AHK): Max €3,115. It starts decreasing when you earn > €29,736 and hits ZERO when you earn > €78,426.
Labour Tax Credit (LHK): Max €5,685. It starts phasing out when you earn > €45,592.
The "Double Dip" Effect
The 30% ruling doesn’t just reduce your taxable income; it restores your tax credits.
Example: If you earn €80,000 Gross:
Without Ruling: Your taxable income is €80,000. You are above the limit. Your General Tax Credit is €0.
With Ruling: Your taxable income becomes €56,000.
Suddenly, you are eligible for the General Tax Credit again!
Calculation: You get back roughly €1,435 in tax credits that you would have otherwise lost.
This “Tax Credit Restoration” is why the net gain is often higher than just the 30% reduction alone suggests.
How the Calculator Applies the WNT Cap
For 2026, the WNT-Norm is set strictly at €262,000.
I have clients who earn well into the seven figures (lucky them!), and this cap is a painful topic. Here is the logic the calculator uses:
The Basis: We look at your gross salary.
The Cut: We cap that basis at €262,000.
The Allowance: We take 30% of that cap (€78,600).
The Tax: Everything else is fully taxable.
If you earn €300,000:
First €262,000 -> 30% tax-free (€78,600).
Remaining €38,000 -> Fully taxed at 49.50%.
This introduces a “kink” in your wealth accumulation. If you are negotiating a salary package above €262k, ask for net bonuses or other perks, because a raw salary increase is taxed heavily at that level.
Step-by-Step Application Process for 2026
You can’t just declare “I have the ruling!” on your tax return. It’s a formal process.
Incoming Employee: You must be recruited from outside the Netherlands. You must have lived more than 150km from the Dutch border for 16 out of the last 24 months.
Contract Check: Your employment contract must explicitly state that you and your employer agree to the ruling.
The Application: You and your employer file a joint request to the Belastingdienst.
The Decision: You will receive a formal decision letter. Keep this safe. It lists the start and end dates.
Pro Tip: If you start working before the decision comes through (which takes months), your employer can retroactively apply the ruling to your first paycheck, provided you filed the application within 4 months of starting.
Conclusion
Moving to the Netherlands is a bold move, and the Netherlands 30% Ruling Calculator shows that it can be a financially rewarding one, too.
For 2026, the landscape is clear:
The Flat 30% is safe (for now).
The Cap is €262,000.
The Entry Salary is €48,013 (taxable).
The interaction between the 30% allowance and the 2026 tax credits provides a powerful boost to your disposable income, helping you offset the high cost of living in cities like Amsterdam or Rotterdam.
Don’t let the paperwork scare you. Run the numbers, check your contract, and make sure you claim every Euro you are entitled to. After all, you earned it.
Welcome to the Netherlands!
