MundoKit

Netherlands 30% ruling calculator for 2026

Enter your total annual cash package, including holiday pay, and your employee pension deduction. Compare estimated net cash with and without an approved full-year ruling.

Inputs
EUR
Include holiday pay and bonuses, and the allowance within this total. Exclude employer pension contributions.
EUR
Tax-deductible payroll contribution confirmed by your employer. Held fixed in both scenarios.
This calculates an allowance, not eligibility for a ruling.

Results

Estimated annual net cash
€59,645.01
Monthly average
€4,970.42
Maximum whole-euro tax-free allowance
€21,000.00
Annual net gain versus no ruling
€10,598.28
Allowance constraint
30% maximum (whole euros)
2026 full-year resident estimate, below AOW age
ItemAnnualMonthly (÷12)Weekly (÷52)
Cash package€70,000.00€5,833.33€1,346.15
Employee pension€0.00€0.00€0.00
Tax-free allowance (included in package)€21,000.00€1,750.00€403.85
Taxable salary€49,000.00€4,083.33€942.31
Box 1 tax / national insurance before credits€17,700.62€1,475.05€340.40
General credit (before liability cap)€1,882.49€156.87€36.20
Employment credit (before liability cap)€5,463.14€455.26€105.06
Tax / national insurance after credits€10,354.99€862.92€199.13
Net cash€59,645.01€4,970.42€1,147.02
Net without ruling€49,046.73€4,087.23€943.21
  • Assumes Dutch residence and national-insurance coverage for all of 2026, below AOW age, salary as the only income, and full entitlement to general and employment credits.
  • The allowance is part of the gross package, not extra pay. Maximum allowance is in whole euros to preserve the strict salary floor, following the official handbook examples.
  • Excludes personal health-insurance premiums, employer charges, other credits, assets, mortgage deductions, benefits in kind and part-year or cross-border rules. Employer pension arrangements may change the calculation base.

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This is a general estimate for information only, not tax, legal or financial advice. Real rules have more conditions than a calculator can show, so check the official source below or a qualified professional for your situation.

Last checked 2026-11-14. Rules change, sometimes at short notice. We list the date we last checked each official source; confirm with the official government source before you travel, buy or file. This is general information, not legal or immigration advice.

How it works

This estimate assumes full-year Dutch residence and national-insurance coverage, below AOW age, salary as the only income, and entitlement to both general and employment credits. It does not decide whether you qualify for a ruling. The employer must agree to pay the allowance.

Under payroll handbook sections 9.1 and 19.4.3, subtract deductible employee pension from the package to find the fiscal wage including allowance. Choose the largest whole-euro allowance no greater than 30% of that wage or €78,600, while keeping remaining taxable wage strictly above the selected salary floor. Whole euros follow the handbook examples, including €1,986 at a €50,000 wage; this convention can leave less than €1 of additional theoretical allowance unused.

taxable wage = package − employee pension − allowance
net cash = package − employee pension − tax after credits

Apply the 2026 Box 1 rates and published credit formulas to taxable wage. The first band includes national insurance; it is not deducted again. With no other income, taxable wage is also the income used for both credits. Credits cannot reduce the combined charge below zero. No intermediate tax values are rounded; money is displayed to cents. Monthly and weekly averages divide annual values by 12 and 52.

Worked examples

€70,000 package, standard floor, no pension

The official handbook’s first allowance example gives €21,000 tax-free. Taxable wage is €49,000. Using the published tax-credit formulas gives estimated annual net cash of €59,645.01, versus €49,046.73 without the ruling.

€50,000 package: the floor limits relief

The handbook’s second example gives a maximum whole-euro allowance of €1,986, leaving €48,014 taxable: strictly above €48,013. With no pension and full credits, estimated net cash is €40,142.63.

€300,000 package: the cap applies

With no pension and the standard floor, the allowance is capped at €78,600. Taxable wage is €221,400. Both modelled credits are zero, leaving estimated annual net cash of €200,474.85.

Frequently asked questions

Why is my allowance less than 30%?
The remaining salary must exceed €48,013 in 2026, or €36,497 for a qualifying academic master’s holder under 30. A deductible pension can reduce the available wage. The compensation cap can also limit the allowance.
Who can select no salary floor?
Only people covered by the stated exception: qualifying scientific research at a designated institution or doctors training as specialists. The option assumes the other ruling conditions are satisfied.
Is the allowance added to my salary?
This calculator treats the allowance as part of the entered package. For a contract quoting taxable salary plus a separate allowance, first determine the full package with your employer.
Are pension and health-insurance costs included?
The entered deductible employee pension reduces both cash and fiscal wage. Personal health-insurance premiums are excluded. The model assumes an ordinary employee whose employer pays the employer Zvw levy.
Can I use this for 2027 or a partial year?
No. It uses 2026 full-year rules. The government has announced changes from 2027 with transitional treatment; partial-year residence, coverage or rulings also need a separate calculation.

Sources

Last reviewed 2026-11-14; next review due by 2027-01-01. The method is written out above so you can check our math.