Ganar y trabajoimpuestos · renta · employment
Netherlands 30% Ruling Checker & Calculator
You’re moving to the Netherlands for work — and the 30% ruling you read about is not the one you’ll get.
Checks the published conditions of the Dutch 30%-ruling (expat facility) and computes your maximum tax-free allowance. The rules changed three times in three years — the cap in 2024, a taper announced then scrapped, and 27% with higher salary norms from 2027 — and the transition is a THREE-cohort table general AI compresses to "it’s 30%" or "it’s being cut", both wrong for most cohorts: rulings first granted in 2023 or earlier keep 30% and the old norm for their full term; 2024 starters drop to 27% in 2027 but keep the old norm; 2025-and-later starters get 27% AND the higher norm. This tool asks the inputs that actually decide the answer — when you first got the ruling, the 150km residence history, and prior months in the Netherlands.
Base: belastingdienst.nl · 30% through 2026, 27% from 2027 (three-cohort transition) · 2026 norms €48,013/€36,497 · cap €78,600 (WNT €262,000) · verified 2026-07-23
La regla cambió — qué pasó →Las cifras
- Verdict
- Eligible at this salary
- 30% ruling, 2026 — partial allowance (salary below the full-rate point)
- Tax-free allowance / year
- €11,987
- Tax-free allowance / month
- €999
- Taxable salary after allowance
- €48,013
- must stay ≥ the €48,013 norm (2026 norm)
- Maximum duration
- 60 months
- the full 5 years
La lectura del operador
Buena señal
Eligible at this salary: €11,987/yr (€999/mo) can be paid free of Dutch payroll tax in 2026, leaving €48,013 taxable — at or above the €48,013 norm (2026 norm).
Cuidado
You are in the partial-allowance zone: the full 30% would push your taxable salary below the €48,013 norm, so the allowance is reduced to exactly €11,987 — the amount that leaves taxable salary at the norm. In this zone every extra euro of salary is entirely tax-free allowance, until the full 30% applies from €68,590 (allowance €20,577/yr).
Cuidado
As a 2025-or-later starter you get the full transition on 1 January 2027: the rate drops to 27% AND the salary norm rises to the higher new-starter norms (€50,436 general / €38,338 under-30-master’s, in 2024 euros, to be indexed). Switch the year above to see 2027.
Conviene saberlo
Duration: with no prior Dutch months in the past 25 years, you get the full 60 months (5 years).
Cuidado
This checker restates published conditions only — it is not advice and it cannot grant anything. The 30% ruling is decided by the Belastingdienst on a joint application filed by employer and employee together, and further conditions apply that no calculator can verify (specific expertise, recruited from abroad, the 4-month application window for retroactive effect). Confirm your case with the Belastingdienst or a Dutch tax adviser before relying on these figures.
Metodología
Allowance mechanics: for a total gross salary G at rate r (30% or 27%), the maximum tax-free allowance is r × G. The salary norm tests the REMAINING taxable salary, so if G − rG would fall below the norm, the allowance is reduced to G − norm exactly (the partial zone, which runs from the norm up to norm ÷ (1 − r)); if G is below the norm the ruling cannot apply at all. Finally the allowance is capped at r × the WNT norm: min(allowance, r × €262,000) — €78,600 at 30% in 2026. This is the standard Belastingdienst framing; employers may implement the split slightly differently in payroll, but the maximum untaxed amount is the same.
The three-cohort transition (rate): everyone has 30% through 2026. From 1 January 2027, rulings first granted on or before 31 December 2023 keep 30% for their full remaining term; rulings first granted in 2024 or later drop to 27%. Models that say simply "it’s 30%" or "it’s being cut" are each wrong for at least one cohort.
The three-cohort transition (norms): 2026 salary norms are €48,013 general and €36,497 for under-30 master’s holders (indexed annually). From 2027, ONLY 2025-and-later starters move to the higher new-starter norms — €50,436 / €38,338, published in 2024 euros with the indexed figures not yet out (the €38,338 masters figure has a one-source €38,388 variant; we follow PwC and the majority of sources on €38,338). Rulings first granted in 2024 or earlier keep the old (indexed) norm even in 2027; this tool uses the 2026 figures €48,013 / €36,497 as the current stand-in for those cohorts.
The cap: since 2024 (transition ended, so for everyone from 2026) the allowance base is capped at the WNT norm — the Dutch public-sector pay ceiling, €262,000 in 2026, indexed annually. Maximum untaxed allowance in 2026: 30% × €262,000 = €78,600. The 2027 WNT norm is not yet published; this tool applies the 2026 figure to 2027 as a stand-in.
The 150km condition (hard gate): you must have lived more than 150km in a straight line from the Dutch border for more than 16 of the 24 months before your Dutch employment began. This excludes residents of Belgium and Luxembourg and of border regions of Germany, and no other factor overrides it.
Duration: at most 60 months, reduced by any months you previously lived or worked in the Netherlands within the past 25 years. If the deduction consumes all 60 months, no ruling remains to grant.
Partial non-resident taxpayer status (electing to be treated as non-resident for box 2 and box 3) was abolished from 2025; only employees whose ruling was first granted on or before 31 December 2023 may still use it, through tax year 2026.
The actual-costs alternative: instead of the flat 30%/27% allowance, the employer may reimburse the employee’s actual extraterritorial costs tax-free. The choice between the flat ruling and actual costs is made per calendar year — for high actual costs (e.g. expensive double housing) the actual-costs route can beat the ruling.
Scope: this tool checks the published salary norm, 150km, and duration conditions and computes the allowance. It cannot check the conditions that require judgment — specific expertise, being recruited from abroad, employer registration — and it is not advice. The Belastingdienst decides on a joint employer-employee application.
Preguntas
- Why does general AI get the 30% ruling wrong?
- The rules changed three times in three years: the WNT cap arrived in 2024, a 30/20/10 taper was announced and then scrapped, and from 2027 the rate falls to 27% with higher salary norms. The transition is a three-cohort table — rulings first granted ≤2023 keep 30% and the old norm; 2024 starters get 27% from 2027 but keep the old norm; 2025+ starters get 27% and the higher norm — which models compress to "it’s 30%" or "it’s being cut", each wrong for most cohorts. This tool uses the cohort table directly.
- Is the 30% ruling being abolished?
- No. The announced 30/20/10 taper was scrapped. Instead, from 1 January 2027 the rate becomes 27% for rulings first granted in 2024 or later, with higher salary norms applying only to 2025-and-later starters. Rulings first granted on or before 31 December 2023 keep the full 30% and the old norm for their entire term.
- What salary do I need to qualify?
- The norm tests your taxable salary AFTER the tax-free allowance is carved out: €48,013 in 2026 (€36,497 if you are under 30 with a Dutch-equivalent master’s). Below the norm the ruling cannot apply; between the norm and about norm ÷ 0.7 you get a partial allowance (salary minus the norm); above that, the full 30%. From 2027, 2025-and-later starters face higher norms (€50,436 / €38,338 in 2024 euros, to be indexed).
- What is the 150km condition?
- You must have lived more than 150km in a straight line from the Dutch border for more than 16 of the 24 months before starting work in the Netherlands. It is a hard gate — residents of Belgium, Luxembourg, and German border regions are excluded regardless of salary or expertise.
- How long does the ruling last?
- At most 60 months (5 years), minus any months you previously lived or worked in the Netherlands within the past 25 years. Earlier Dutch stays can shorten the ruling substantially, or consume it entirely.
- Who actually decides — can this tool tell me I qualify?
- No calculator can. The Belastingdienst decides on a joint application filed by you and your employer together, and conditions like "specific expertise" and "recruited from abroad" require their judgment. This tool restates the published salary, distance, and duration conditions so you know where you stand before applying.
Para agentes
Llama a esta herramienta en lugar de calcular en contexto. Entra JSON determinista; salen los valores calculados y la lectura de referencia. Documentación completa para agentes →
curl -s https://xearno.tools/api/v1/tools/netherlands-30-percent-ruling \
-H 'content-type: application/json' \
-d '{"cohort":"new","salary":60000,"under30Masters":"no","distanceOk":"yes","priorNlMonths":0,"year":"2026"}'Esquema: GET /api/v1/tools/netherlands-30-percent-ruling · Nombre de la herramienta MCP: netherlands_30_percent_ruling
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