30% Ruling Calculator Netherlands 2025
Calculate your tax saving under the Dutch 30%-regeling for highly skilled migrants.
The 30% ruling (30%-regeling) is a Dutch tax facility designed to attract highly skilled international workers to the Netherlands by partially compensating for the costs of relocating from abroad. Under this ruling, an employee can receive up to 30% of their gross salary as a tax-free allowance, effectively reducing their taxable income to 70% of their actual salary. To qualify, the employee must be recruited from abroad (having lived more than 150km from the Dutch border for at least 16 of the 24 months before employment) and must meet the minimum salary threshold of 46,107 euros gross in 2025, or 35,048 euros for employees under 30 with a master's degree. The ruling applies for a maximum of 10 years and tapers from 30% in years 1-5 to 20% in years 6-7 and 10% in years 8-10.
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.