Netherlands 30% Ruling Calculator — 2027 changes
netherlands_30_percent_rulingWhether you qualify for the Dutch 30% ruling, how much of your salary comes tax-free, and what changes when it drops to 27%. Whether the Dutch 30% ruling is worth 30% to you or 27% depends on one thing: the year it was first granted. Granted in 2023 or earlier and it stays at 30%, on the old salary threshold, for its whole term. Granted in 2024 and it falls to 27% in 2027 but keeps that old threshold. Granted from 2025 and it is 27% on the higher threshold from the start. General-purpose AI collapses all of this into “it’s 30%” or “it’s being scrapped”, and for most people both are wrong. The questions that actually decide it are narrow — when your ruling started, whether you lived more than 150km from the Dutch border before you moved, and how many months you had already spent in the country — and this asks them, then works out what comes to you tax-free.
Input Schema
| Name | Required | Description | Default |
|---|---|---|---|
| year | No | Computation year The rate (30% → 27%) and the salary norms change at the 2026/2027 boundary — differently per cohort. | 2026 |
| cohort | No | When was (will) your 30% ruling first granted? The decisive input. The 2027 transition is THREE cohorts, not two: 2023-and-earlier keep 30% AND the old salary norm for their full term; 2024 starters drop to 27% in 2027 but KEEP the old norm; 2025-and-later starters get 27% AND the higher norm from 2027. | new |
| salary | No | Annual gross salary (total compensation) (€) Your total agreed gross pay, before the tax-free allowance is carved out of it. The salary norm tests what remains TAXABLE after the allowance — the tool handles that split. | |
| distanceOk | No | Lived >150km from the Dutch border before starting? A hard eligibility gate: you must have lived more than 150km from the Dutch border for more than 16 of the 24 months before your Dutch employment began. This excludes Belgium, Luxembourg, and border regions of Germany. | yes |
| priorNlMonths | No | Months lived or worked in NL in the past 25 years (mo) Earlier stays in the Netherlands within the last 25 years are deducted from the 60-month maximum duration. | |
| under30Masters | No | Under 30 with a (Dutch-equivalent) master’s degree? A lower salary norm applies (€36,497 vs €48,013 in 2026) — but only until the month you turn 30. | no |