How to use the Dutch salary calculator and 30% ruling simulation

Content checked: 16 September 2026

A gross salary offer is not the same as take-home pay. Use the net salary calculator to estimate a 2026 annual budget and see how an approved 30% ruling might affect it.

What the ruling changes

For an eligible employee recruited from abroad, an employer may pay part of the remuneration as a tax-free allowance for extra costs of working abroad. The allowance can be up to 30%, subject to the applicable rules. It is part of the salary package, not an extra 30% added to it. The employee and employer must apply; it is not automatic.

Salary conditions are only one part of eligibility

For 2026, the standard annual taxable salary condition is strictly above €48,013. A lower condition of €36,497 applies to qualifying employees under 30 with an eligible master’s degree. Special categories, including certain researchers, are outside this calculator.

A full 30% allowance is not always possible. A smaller allowance may leave taxable salary above the threshold. The calculator models this partial allowance rather than treating the gross salary needed for a full 30% exemption as the minimum for every benefit.

The recruitment and residence conditions also matter. The distance condition generally looks at residence more than 150 kilometres from the Dutch border for more than 16 of the 24 months before starting work. Check the complete tax authority conditions, including individual and transitional arrangements.

Enter the salary consistently

1. Enter gross monthly salary.
2. Add 8% holiday pay only if it is not already included.
3. Enable the ruling simulation only as a scenario assuming approval and all other conditions are met.
4. Select the appropriate salary condition and compare annual results.

The 2026 simulation caps the base for the 30% allowance at €262,000. It calculates tax using the 35.75%, 37.56% and 49.50% bands and simplified general and employment credits. See the official 2026 credit tables.

Know the scope

The estimate assumes you remain below AOW age all year, have full-year Dutch insurance and salary income only. It excludes pension contributions, other income, deductions, part-year residence and special occupational cases. Average monthly net income is annual net divided by 12; actual payments can vary with holiday-pay timing. Recheck rules and approval dates before using the result for another year.