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30% Ruling Checker

The 30% ruling makes 30% of your Dutch salary tax-free. For a €70,000 salary, that is worth €500–700 more per month. Check if you qualify.

Your situation

The 2026 minimum is set on taxable salary, after the 30% cut: €48,013 standard, €36,497 for under-30s with a master's degree — roughly €68,600 and €52,100 in gross-salary terms. From 2027 the exemption drops from 30% to 27% for new rulings.
0 months0 months24 months

Impact on your €65,000 salary

Without ruling
€3,881/mo
Tax rate: 28.4%
With 30% ruling
€4,700/mo
Tax rate: 13.2%
€820 extra per month · €9,835 per year

What is the 30% ruling?

The Dutch government allows qualifying expats to receive 30% of their salary as a tax-free allowance — intended to cover extra costs of living abroad.

This means only 70% of your salary is taxed as income. At a €70,000 salary, that saves you roughly €600/month.

To qualify: your taxable salary must exceed the threshold (€48,013 standard in 2026, or €36,497 for under-30s with a qualifying master's degree), you must have lived more than 150km from the Netherlands border for most of the past 2 years, and you must have specialist skills not readily available in NL.

From 2024, the ruling lasts 5 years (reduced from 8). Your employer applies on your behalf — you cannot apply yourself.

Based on 2026 IND and Belastingdienst rules. Eligibility is determined by your employer and the IND — this tool is indicative only. Always verify directly with the IND or a Dutch tax advisor.