Moving to the Netherlands? 30% ruling calculator (2026, and 27% from 2027)
Your Dutch net salary with the tax-free allowance and without it, whether you meet the salary norm, how many of the 60 months you get, and the Irish tax to claim back before you go.
30% ruling: your net salary in the Netherlands
Your Dutch take-home with the tax-free allowance (30% in 2026, 27% from 2027) and without it, how much of the five years you get, and the Irish tax to claim back in the year you leave.
Holidays and short visits don't count.
Do you qualify?
On these answers you appear to meet the main conditions, including the salary norm. Your employer has to apply with you: confirm it before you sign.
Dutch figures: 2026 box 1 rates and tax credits for every year (the 2027 proposals aren't law yet); ruling percentage, salary norm and cap for the year you start (30% and €262,000 in 2026, 27% and €273,000 from 2027; 2027 norms may still be indexed). Single employee under state-pension age, no partner, pension contributions or health-care allowance. Irish refund: income tax and USC reconciled for the months you were paid in Ireland, on 2026 rates.
Estimates on 2026 Dutch box 1 rates and tax credits and the 30% ruling terms, and Revenue.ie rates for the Irish refund. These are indicative, big-picture figures, not precise ones: the result depends on personal details the calculator can't see (partner, other income, pension contributions, start date, your contract). Simplified: single employee, full-year figures. For guidance only, not personal tax advice. Get your Irish refund checked →
How this is calculated
In short: with the Dutch 30% ruling your employer pays up to 30% of your salary tax-free in 2026 and 27% from 2027 (already law), for up to 60 months, if you're hired from abroad and lived more than 150 km from the Dutch border for over 16 of the previous 24 months. Your taxable pay must still meet a salary norm of €48,013 in 2026 (€36,497 under 30 with a master's). On €80,000 you keep €66,112.25 a year instead of €53,912.89, and €64,901.02 on 2027 terms.
- The allowance: the lower of 30% of your salary, 30% of €262,000 (the public-sector pay cap, €273,000 in 2027), and whatever keeps your taxable pay at the norm. Below the norm there's no allowance at all.
- Who keeps 30% after 2026: only people whose ruling started by the end of 2023 keep 30% for the rest of their five years; everyone else moves to 27% in 2027. Rulings first applied in 2025 or later also move to higher salary norms (€50,436 and €38,338 at 2024 prices, still to be indexed).
- Who qualifies: employees recruited or transferred from abroad, with the 150 km test met (all of Ireland is far enough). Dutch citizens returning qualify on the same test. The self-employed don't.
- The 60 months: shortened by any time you lived or worked in the Netherlands in the past 25 years. Your employer and you apply together within 4 months of the start, or the missed months are lost.
- What doesn't change: health insurance, which you buy yourself (about €1,884 a year on average), and box 3: since 2025 there's no partial non-resident option, so box 3 taxes your worldwide savings and investments. From 2026 the pay cap applies to every ruling, including older ones.
Worked example (€80,000, 2026): the allowance is €24,000.00, so €56,000.00 is taxable. Box 1 is €20,329.82, less €6,442.07 of tax credits (higher than without the ruling, because they phase out on taxable pay): tax €13,887.75, net €66,112.25. Without the ruling the tax is €26,087.11 and the net €53,912.89.
The Irish side: leaving a €60,000 job at the end of August 2026, about €3,622 of income tax and USC comes back once you file. How the calculator works: it applies the 2026 box 1 rates and credits, the ruling percentage, norm and cap for your start year and the 27% terms from 2027, shortens the period for earlier Dutch stays, and reconciles your last Irish year with Revenue's 2026 rates (2027 as announced in Budget 2027 — subject to the Finance Bill).
30% ruling by salary (2026 tax rates)
Net annual pay before health insurance for a single employee aged 30 or over, on 2026 box 1 rates: without the ruling, with 30% (2026 terms) and with 27% (2027 terms).
| GROSS | NO RULING | 30% (2026) | 27% (2027) |
|---|---|---|---|
| €50,000 | €39,140 | €40,143 | €39,140 |
| €60,000 | €44,094 | €50,143 | €48,920 |
| €80,000 | €53,913 | €66,112 | €64,901 |
| €100,000 | €62,711 | €79,047 | €77,533 |
| €150,000 | €85,818 | €109,910 | €107,390 |
| €200,000 | €111,068 | €140,768 | €137,798 |
Questions people ask
How does the 30% ruling work in 2026?
Your employer pays up to 30% of your salary as a tax-free allowance, so tax is charged on the rest, for up to 60 months. Your taxable pay must stay at least €48,013 (€36,497 if you're under 30 with a master's), and the allowance is capped at 30% of €262,000. On €80,000 it's worth about €12,199 a year.
Is the 30% ruling becoming 27%?
Yes, from 1 January 2027; it's already law. Only people whose ruling started by the end of 2023 keep 30% for the rest of their five years. If you start in 2026, you get 30% for the 2026 months and 27% after that. On €80,000 that's €66,112.25 a year on 2026 terms and €64,901.02 on 2027 terms.
What salary do I need for the 30% ruling?
Taxable pay of at least €48,013 in 2026 after the allowance, so a gross of about €68,590 for the full 30%. Under 30 with a master's the norm is €36,497 (gross about €52,139). Between the norm and that gross you get a smaller allowance; below the norm, none. From 2027 the norm rises to €50,436 (at 2024 prices, still to be indexed) for rulings started from 2025.
Can a Dutch citizen coming back from Ireland get the 30% ruling?
Yes. Nationality doesn't matter: what counts is that you lived more than 150 km from the Dutch border for more than 16 of the 24 months before you start, and that you're hired from abroad. Earlier years living or working in the Netherlands within the past 25 years shorten the 60 months.
Can I apply for the 30% ruling myself, or as a freelancer?
No. It's for employees, and your employer applies together with you, within 4 months of your start date so it applies from day one. The self-employed can't use it.
How precise is this estimate?
It's a big-picture estimate, not a precise figure. It assumes a single employee under state-pension age, a full year at the same salary, 2026 tax rates for every year (the 2027 proposals aren't law yet) and no pension contributions. Your partner, other income, pension scheme, health insurance and start date can all change the result, so get a personal check before you sign.
What should I sort out in Ireland before I leave?
Claim your final-year refund: payroll gave you a twelfth of your credits and 20% band each month, so leaving in August on €60,000 leaves about €3,622 with Revenue. Make sure your employer reports your leaving date, keep a bank account Revenue can pay into, and check split-year treatment for any income after you go.
Rates last updated: October 2026 · How we verify
Read the detail
Ireland vs Netherlands Tax in 2026: Which One Actually Costs You More? explains the rules behind this number.
Leaving Ireland? Claim your tax first
The year you leave often ends with unused credits and band at Revenue. We file your Irish claim and check split-year treatment before you go, so your Irish side is closed properly while you settle in the Netherlands.
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