Your situation
Excluding holiday allowance.
With the 30% ruling
| Gross wage (incl. holiday allowance) | |
| Tax-free allowance () | |
| Wage tax & national insurance | |
| Net per year | |
| Effective tax rate |
Without the ruling
| Gross wage (incl. holiday allowance) | |
| Tax-free allowance | — |
| Wage tax & national insurance | |
| Net per year | |
| Effective tax rate |
Want certainty? The ruling requires a joint application with your employer and a Belastingdienst decision. Nexpat assesses your case and files the application — including the tricky ones.
Indicative calculation based on the definitive 2026 wage tax brackets and tax credits, assuming the standard payroll tax credit, full-year employment below state pension age and Dutch social security coverage. The tax-free allowance is capped at wages of € 262,000 (WNT norm); the percentage drops to 27% from 2027 for rulings starting in 2024 or later, and the ruling runs for at most five years. Specific expertise, the 150 km test and prior-stay deductions must be verified per case; a Belastingdienst decision is required. No rights can be derived from this tool. Nexpat / TaxGate (Tax Advice B.V., KVK 64008266).