What is the 30% ruling really worth?
Enter your gross salary to see what the 30% ruling adds to your take-home pay in 2026 — and whether you clear the salary threshold.
Extra take-home with the 30% ruling
—
You don't meet the salary threshold — see below.
Net/month without the ruling€ 3.491
Net/month with the ruling€ 4.145
Monthly figures exclude holiday pay, like a payslip. 5-year total at today's 30% — from 2027 the tax-free share is 27%, which lowers later years.
Gross salary€ 60.000
30% tax-free allowance−€ 18.000
Taxable income€ 42.000
Income tax + premiums−€ 15.071
General tax credit+€ 2.330
Labour tax credit+€ 5.615
Tax payable−€ 7.126
Net income€ 52.874
Below the salary threshold
Taxable salary after the 30% deduction (€ 42.000) must reach € 48.013 to qualify.
How the 30% ruling works
What it is
A tax break for employees recruited from abroad with scarce skills: up to 30% of your salary is paid tax-free, so you keep more of the same gross.
Who qualifies
Your employer applies for it, you were recruited from abroad, and your taxable salary after the deduction is at least € 48.013 (€ 36.497 if under 30 with a master's).
How long
Up to 5 years (60 months). The tax-free share is capped on salary above the WNT norm (€262,000).
Changing in 2027
For rulings that started from 2024, the tax-free share drops from 30% to 27% from 2027, and the salary thresholds are indexed up.
Take-home pay by salary
Frequently asked
How much is the 30% ruling worth net?
With the ruling, 30% of your salary (up to a base of € 262.000) is tax-free. On this income that's worth about € 8.780 net per year.
What is the salary threshold in 2026?
Your taxable salary after the 30% deduction must be at least € 48.013 (or € 36.497 if you're under 30 with a qualifying master's).
What changes in 2027?
From 2027 the tax-free share drops from 30% to 27% for anyone who started from 2024 onward, and the salary thresholds are indexed further.
Estimate for an employee below AOW age on 2026 rules. The employer-paid Zvw health contribution and employee-insurance premiums are not deducted from net pay. Individual situations (30% ruling specifics, allowances, other income) vary — this is educational, not tax advice.