How the 30% ruling works in 2026
The 30% ruling (30%-regeling or expatregeling) lets your employer pay up to 30% of your salary as a tax-free allowance. You still earn the same gross amount, but tax is only calculated on the other 70%. That is why the same job pays hundreds of euros a month more net for a ruling holder than for a colleague without one.
Three limits shape the actual benefit, and the calculator applies all three:
- The salary norm. The taxable part of your salary must stay at or above €48,013 in 2026 (€36,497 if you are under 30 and hold a qualifying master's degree). Below about €68,600 gross this norm limits the allowance to less than 30%. Below the norm itself, there is no allowance at all.
- The salary cap. The allowance is capped at 30% of €262,000, so at most €78,600 a year. The old exemption from this cap for people who had the ruling before 2023 ended on 1 January 2026.
- The 2027 step. From 1 January 2027 the percentage becomes 27% for rulings that started on or after 1 January 2024. People whose ruling was already in payroll in the last wage period of 2023 keep 30% for the rest of their term.
What the ruling is worth at different salaries
The same 2026 rules as the calculator, single earner, holiday allowance included in gross, before pension contributions.
| Gross per year | Net per month, 30% | Net per month, 27% | Net per month, no ruling | Ruling worth per month |
|---|---|---|---|---|
| €50,000 | €3,345 | €3,345 | €3,262 | €84 |
| €60,000 | €4,179 | €4,179 | €3,674 | €504 |
| €72,000 | €5,078 | €4,987 | €4,170 | €908 |
| €90,000 | €6,048 | €5,935 | €4,859 | €1,189 |
| €120,000 | €7,639 | €7,471 | €5,959 | €1,680 |
Notice that at €50,000 and €60,000 the 27% rate changes nothing. The salary norm already limits the allowance to less than 27%, so the 2027 step only bites at higher salaries.
When your ruling ends
The ruling lasts at most five years, and earlier periods of living or working in the Netherlands in the previous 25 years are deducted. When it ends, your gross salary stays exactly the same and your net pay drops, typically by €500 to €1,200 a month for salaries between €60,000 and €90,000. Two things people forget:
- Ruling holders whose ruling started before 2024 can still keep foreign savings and investments out of box 3 in 2026. From 2027 that option disappears for everyone, so a home or savings abroad start to count in the Dutch box 3 wealth tax.
- Only the taxable part of your salary counts as income for toeslagen, but the salary norm keeps that part at €48,013 or more, above the single limit for zorgtoeslag. Households where the partner earns little, and under-30s with the lower norm, can qualify while the ruling runs and lose the benefit when it ends.
A worked example. Sofia earns €72,000 and her ruling ends in March 2028. Today she takes home €5,078 a month. In January 2027 the step to 27% brings that to €4,987. When the ruling ends she is on €4,170, so €908 a month less than today. Living on €4,170 from now and moving the difference to savings builds about €16,000 before the cliff arrives, and the cliff becomes a non-event.
Who qualifies
- You were recruited from abroad and lived more than 150 km from the Dutch border for more than 16 of the 24 months before you started.
- Your taxable salary meets the norm (that is the "specific expertise" test in practice).
- You and your employer apply within four months of your first working day to get it from day one. Later applications start from the month after the application.
Read the full explanation, including the driving licence exchange and how the ruling interacts with toeslagen, in the guide: The 30% ruling explained for internationals.
Questions people ask
How much is the 30% ruling worth per month?
It depends on your salary. With the 2026 rules, €60,000 gross gives roughly €500 a month more net income with the ruling, €72,000 gives about €900 and €90,000 about €1,190. The benefit is smaller at lower salaries because the taxable part must stay at or above the salary norm of €48,013.
What changes when the ruling becomes 27% in 2027?
From 1 January 2027 the tax-free share drops from 30% to 27% for rulings that started on or after 1 January 2024. If your ruling was already applied in payroll in the last wage period of 2023, you keep 30% for the rest of your term. For a €72,000 salary the step costs about €90 a month net. Switch the calculator to "27% (from 2027)" to see your own figure.
Why is my allowance smaller than 30% of my salary?
Your taxable salary must stay at or above €48,013 in 2026 (€36,497 under 30 with a qualifying master's degree). Below roughly €68,600 gross the allowance is therefore less than 30%. Below the norm itself there is no allowance at all. The calculator tells you when the norm is the limiting factor.
Does the ruling change my maximum mortgage?
Usually not. Most lenders calculate on your full gross salary, so the ruling raises your net income but not the amount you can borrow. Some lenders stress-test the income you will have after the ruling ends.