30% Ruling Calculator Netherlands 2025
Calculate your tax saving under the Dutch 30%-regeling for highly skilled migrants.
What is the 30% ruling? Qualifying expats can receive 30% of their gross salary as a tax-free allowance for up to 5 years. The remaining 70% is taxed as normal Box 1 income.
€
✓ Likely eligible for 30% ruling
Your salary €80.000 exceeds the standard minimum of €46.107.
Additional requirements: you must be recruited from abroad, live more than 150km from the Dutch border before employment.
Annual Tax Comparison
Without 30% ruling
Belastbaar inkomen
€80.000
Income tax
€26.645
Netto salaris
€53.355
€4.446/maand
With 30% ruling
Belastbaar inkomen
€56.000
Income tax
€14.566
Netto salaris
€65.434
€5.453/maand
Tax-free allowance (30%)
€24.000
Annual saving
€12.079
Monthly saving
€1.007
Key facts about the 30% ruling
→Maximum duration: 5 years (reduced from 8 in 2023)
→Applied via your employer — they pay you the 30% as a net allowance
→Also exempts from Box 2/3 on foreign assets during the period
→Can choose to be taxed as a non-resident (partial non-resident taxpayer)
→Apply within 4 months of starting your new Dutch job
→Salary check is done annually — must remain above threshold each year
⚠️ Estimate based on 2025 Belastingdienst rates. The 30% ruling requires employer cooperation and formal approval from the Belastingdienst. Consult an expatriate tax specialist for your personal situation.