HisabCalc › Country-specific

Netherlands 30 Percent Ruling Calculator

Compares the tax base and take-home pay with the 30 percent ruling against the same salary taxed without it.

Enter your numbers

Gross annual salary (EUR)

Example: 100000

Income tax rate (%)

Example: 40

Tax-free ruling allowance (%)

Example: 30

Result

Currency

Figures are computed on your device; nothing is sent anywhere.

Formula

taxableBase = grossSalary * (1 - 0.30); netWithRuling = taxableBase * (1 - taxRate / 100); netWithoutRuling = grossSalary * (1 - taxRate / 100)

How the calculation works

The calculator reduces the gross salary by 30 percent to give the taxable base that the ruling creates for a qualifying employee.

It applies the income tax rate to that reduced base to find the net pay with the ruling and applies the same rate to the full salary for the case without it.

The two net figures are shown together so the extra take-home from the ruling is clear at a glance.

Common mistakes

Assuming the ruling cuts your salary by 30 percent confuses a tax-free allowance with a pay cut, which are quite different things.
Ignoring the salary cap on the ruling, which limits the tax-free part for higher earners, overstates the benefit for large salaries.

When to use it

Use it to see how much extra cash the 30 percent ruling puts in your hand before you accept a Dutch job offer.
Use it to compare two offers where one employer can apply the ruling and the other cannot, which changes the real value of the salary.

Worked example

On a salary of 100,000 EUR with a 40 percent tax rate, the taxable base under the ruling is 70,000 EUR, giving net pay of 42,000 EUR, against 60,000 EUR without the ruling.

Taxable base 70,000.00

Net with ruling 72,000.00

Net without ruling 60,000.00

Common questions

Does the 30 percent ruling reduce the salary I receive?

No. It makes up to 30 percent of the salary tax-free for a qualifying employee, so the gross salary stays the same while the tax base falls.

Last updated: 2026-10-03