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Net Salary with the 30% Ruling (Expat Scheme) Calculator

Work out your net monthly salary in the Netherlands with the 30% ruling (expat scheme) next to the result without it, for 2026 and 2027, with the difference per month and per year.

This calculator applies Dutch rules. Text translated from Dutch; the Dutch version prevails. Open the Dutch version

Your gross salary per month as in your contract, without holiday allowance. The tax-free allowance is part of it: it is taken out of this salary, not added on top.

Payroll tax reduction

Choose Yes if your employer applies the payroll tax reduction (loonheffingskorting). It can only be applied by one employer or benefit at a time; with a second job it is usually No.

By law at least 8% of your gross salary; some collective labour agreements give more.

Your own share of the pension contribution, as shown on your payslip. It is deducted from the taxable salary. Whether the pension base includes the allowance depends on the fund. If you do not know it, leave 0.

Thirteenth month

An extra month's salary per year. It is part of the annual salary on which the tax-free allowance is worked out.

Calendar year

The year you calculate for. The 2027 payroll tax tables are not published yet; for 2027 we use the 2026 tables and the provisional norms.

Start of the scheme

The year the scheme was first applied to you. It decides the percentage and the norm in 2027; in 2026 it makes no difference. For 2027 we only calculate for people who started from 2025.

Under 30 with a Dutch master's degree

Choose Yes if you are under 30 and completed a Dutch master's degree (or equivalent). The lower salary norm then applies, now €36,497 per year.

Dutch rules: the expat scheme as in the 2026 payroll tax handbook of the Tax Administration (as of 12 October 2026); payroll tax by the 2026 white tables. The 2027 figures are provisional. Text translated from Dutch.

Please check

Net per month with the scheme

€5,079.17

Estimate for 2026: the tax-free allowance is 30% of the salary including the allowance. Source: Handboek Loonheffingen 2026 (Tax Administration payroll tax handbook), as of 12 October 2026.

Net per month without the scheme

€4,170.83

Difference per month

€908.34

Payroll tax per month with the scheme

€920.83

Tax-free allowance per month (average over the year)

€1,944.00

Tax-free allowance per year

€23,328.00

Net holiday allowance per year with the scheme

€3,725.05

Net holiday allowance per year without the scheme

€2,852.93

Net per year with the scheme

€64,675.09

Net per year without the scheme

€52,902.89

Difference per year

€11,772.20

Payroll tax tables of the year

2026

Please note: This is an example calculation, not financial advice. Personal circumstances, changes in rules and rates, and additional costs are not included. If in doubt, talk to a financial adviser.

How this number is calculated

The blocks use your input. Change a value above and they update with it.

Step 1 · Contract salary per year

Gross monthly salary as in your contract€6,000.00 × Months per year12 + Gross holiday allowance€5,760.00 + Gross thirteenth month€0.00 =Contract salary per year€77,760.00

Step 2 · Tax-free percentage

(Calendar year: 2026) Tax-free percentage in 202630 =Tax-free percentage30

Step 3 · Salary norm

(Calendar year: 2026) (Under 30 with a Dutch master's degree: No) Salary norm 202648,013 =Salary norm€48,013.00

Step 4 · WNT norm

(Calendar year: 2026) WNT norm 2026262,000 =WNT norm€262,000.00

Step 5 · Allowance by the percentage

Contract salary per year€77,760.00 × Tax-free percentage30 ÷ Per cent100 =Allowance by the percentage€23,328.00

Step 6 · Allowance by the cap (percentage of the WNT norm)

WNT norm€262,000.00 × Tax-free percentage30 ÷ Per cent100 =Allowance by the cap (percentage of the WNT norm)€78,600.00

Step 7 · Allowance by the salary norm (salary minus norm)

largest ofContract salary per year€77,760.00 − Salary norm€48,013.00 0 =Allowance by the salary norm (salary minus norm)€29,747.00

Step 8 · Tax-free allowance per year

(becauseScheme available for this combination (1 = yes)1 equals 1 ) smallest ofAllowance by the percentage€23,328.00 Allowance by the cap (percentage of the WNT norm)€78,600.00 Allowance by the salary norm (salary minus norm)€29,747.00 =Tax-free allowance per year€23,328.00

Step 9 · Share of the salary that is tax free

(becauseContract salary per year€77,760.00 greater than 0 ) Tax-free allowance per year€23,328.00 ÷ Contract salary per year€77,760.00 =Share of the salary that is tax free0.3

Step 10 · Wage for payroll tax per month (with the scheme)

largest ofGross monthly salary as in your contract€6,000.00 × 1 − Share of the salary that is tax free0.3 − Pension contribution per month€0.00 0 =Wage for payroll tax per month (with the scheme)€4,200.00

Step 11 · Table wage per year (with the scheme)

rounded downWage per year (with the scheme)€50,400.00 ÷ Step in the payroll tax table per year54 × Step in the payroll tax table per year54 =Table wage per year (with the scheme)€50,382.00

Step 12 · Payroll tax by bracket (with the scheme)

rounded down(becauseTable wage per year (with the scheme)€50,382.00 greater than 38,883 ) (becauseTable wage per year (with the scheme)€50,382.00 at most 78,426 ) Table wage per year (with the scheme)€50,382.00 − 38,883 × 0.3756 + 13,900 =Payroll tax by bracket (with the scheme)€18,219.00

Step 13 · General tax credit (with the scheme)

(becauseTable wage per year (with the scheme)€50,382.00 greater than 29,736 ) (becauseTable wage per year (with the scheme)€50,382.00 at most 78,426 ) largest ofrounded uprounded3,115 − Table wage per year (with the scheme)€50,382.00 − 29,736 × 0.06398 5 0 =General tax credit (with the scheme)€1,795.00

Step 14 · Employed person's tax credit (with the scheme)

(becauseTable wage per year (with the scheme)€50,382.00 at most 132,920 ) largest ofrounded uproundedEmployed person's tax credit before phase-out (with the scheme)5,685 − rounded0.0651 × largest ofTable wage per year (with the scheme)€50,382.00 − 45,592 0 5 5 0 =Employed person's tax credit (with the scheme)€5,374.00

Step 15 · Payroll tax per year (with the scheme)

largest ofPayroll tax by bracket (with the scheme)€18,219.00 − Tax credits (with the scheme)€7,169.00 0 =Payroll tax per year (with the scheme)€11,050.00

Step 16 · Payroll tax per month (with the scheme)

(becauseWage per year (with the scheme)€50,400.00 at most Highest table wage per year133,110 ) roundedPayroll tax per year (with the scheme)€11,050.00 ÷ Months per year12 2 =Payroll tax per month (with the scheme)€920.83

Step 17 · Net per month with the scheme

Gross monthly salary as in your contract€6,000.00 − Pension contribution per month€0.00 − Payroll tax per month (with the scheme)€920.83 =Net per month with the scheme€5,079.17

Step 18 · Payroll tax per month (without the scheme)

(becauseWage per year (without the scheme)€72,000.00 at most Highest table wage per year133,110 ) roundedPayroll tax per year (without the scheme)€21,950.00 ÷ Months per year12 2 =Payroll tax per month (without the scheme)€1,829.17

Step 19 · Net per month without the scheme

Gross monthly salary as in your contract€6,000.00 − Pension contribution per month€0.00 − Payroll tax per month (without the scheme)€1,829.17 =Net per month without the scheme€4,170.83

Step 20 · Difference per month

Payroll tax per month (without the scheme)€1,829.17 − Payroll tax per month (with the scheme)€920.83 =Difference per month€908.34

Step 21 · Payroll tax on holiday allowance (with the scheme)

rounded downGross holiday allowance (with the scheme)€4,032.00 × Rate for special remuneration (with the scheme)50.47 + 0.000001 ÷ Per cent100 =Payroll tax on holiday allowance (with the scheme)€2,034.95

Step 22 · Net holiday allowance per year with the scheme

Gross holiday allowance€5,760.00 − Payroll tax on holiday allowance (with the scheme)€2,034.95 =Net holiday allowance per year with the scheme€3,725.05

Step 23 · Net per year with the scheme

Gross monthly salary as in your contract€6,000.00 − Pension contribution per month€0.00 − Payroll tax per month (with the scheme)€920.83 × Months per year12 + Gross holiday allowance€5,760.00 − Payroll tax on holiday allowance (with the scheme)€2,034.95 + Gross thirteenth month€0.00 − Payroll tax on the thirteenth month (with the scheme)€0.00 =Net per year with the scheme€64,675.09

Step 24 · Net per year without the scheme

Gross monthly salary as in your contract€6,000.00 − Pension contribution per month€0.00 − Payroll tax per month (without the scheme)€1,829.17 × Months per year12 + Gross holiday allowance€5,760.00 − Payroll tax on holiday allowance (without the scheme)€2,907.07 + Gross thirteenth month€0.00 − Payroll tax on the thirteenth month (without the scheme)€0.00 =Net per year without the scheme€52,902.89

Step 25 · Difference per year

Gross monthly salary as in your contract€6,000.00 − Pension contribution per month€0.00 − Payroll tax per month (with the scheme)€920.83 − Gross monthly salary as in your contract€6,000.00 − Pension contribution per month€0.00 − Payroll tax per month (without the scheme)€1,829.17 × Months per year12 + Payroll tax on holiday allowance (without the scheme)€2,907.07 − Payroll tax on holiday allowance (with the scheme)€2,034.95 + Payroll tax on the thirteenth month (without the scheme)€0.00 − Payroll tax on the thirteenth month (with the scheme)€0.00 =Difference per year€11,772.20

How the calculation works

How much do you keep with the 30% ruling (the expat scheme)? Enter your gross monthly salary as in your contract. You see net pay per month and per year with the scheme, next to the result without it, and how much of your salary is tax free. The rules are Dutch; the text is translated from Dutch.

The scheme lets your employer pay a tax-free allowance for extraterritorial costs. It is at most 30% of the salary including the allowance (30/70 of the salary without it), and from 2027 27% for new cases. We calculate in these steps. 1) The contract salary per year is twelve monthly salaries plus holiday allowance and, if you have one, a thirteenth month. 2) The allowance is the smallest of three amounts: the percentage of the contract salary, the percentage of the WNT norm (the cap) and the contract salary minus the salary norm. 3) Taxable salary is the contract salary minus the allowance. We spread the allowance in proportion over the monthly salary, the holiday allowance and the thirteenth month. 4) On the taxable salary we work out payroll tax as in Net Salary Calculator Netherlands: the white table for the monthly salary and the special remuneration table for holiday allowance and thirteenth month, with the payroll tax reduction and after the pension contribution. 5) The tax-free allowance is added to net pay: no payroll tax and no employee insurance contributions are due on it. 6) The same calculation without the scheme gives the comparison and the difference.

Source: Handboek Loonheffingen 2026 (par. 19.4.3), as of 12 October 2026. The 2027 payroll tax tables are not published yet; for 2027 we use the 2026 tables.

What this tool does not include: the living condition (more than 150 km from the border in 16 of the 24 months before the start) and the expertise requirement; the application, which your employer makes with you within four months; the yearly choice between the flat allowance and actual costs; school fees of an international school as a separate exemption; partial non-resident tax liability, abolished from 2025; a second job and working only part of the year.

Formula

Allowance per year = smallest of (percentage × contract salary; percentage × WNT norm; contract salary − salary norm), never below 0. Taxable salary = contract salary − allowance. Net per month = gross monthly salary − pension contribution − payroll tax on the taxable monthly salary. The difference is net pay with the scheme minus net pay without.

Assumptions

  • Holiday allowance and thirteenth month are in the annual salary for the allowance. We spread the allowance in proportion over them. This is not officially confirmed.
  • The payroll tax reduction applies to the taxable salary (salary minus allowance). We found no text that removes it.
  • We charge no national insurance contributions and no Zvw on the allowance. This follows from the uniform wage concept; we found no sentence that says so outright.
  • Pension: you enter your own share in euros. Whether the pension base includes the allowance depends on the rules of the fund.
  • We test the salary norm against the contract salary of a whole year (with holiday allowance and thirteenth month), before the pension contribution.
  • 2027: the payroll tax tables are not published yet, so we use the 2026 tables. The 2027 norms are provisional, as they will be indexed once more.
  • For 2027 we only calculate for people who started from 2025. The norm for earlier starters is not officially confirmed; we do not calculate that combination.
  • Whether the allowance counts for benefits (toeslagen), a mortgage or other benefits is not confirmed and is not in the calculation.

Example calculations

The button fills in the calculator above, so you can carry on from there.

  • 6,000 gross per month, started in 2025

    Net per month with the scheme

    €5,079.17 · Estimate for 2026: the tax-free allowance is 30% of the salary including the allowance. Source: Handboek Loonheffingen 2026 (Tax Administration payroll tax handbook), as of 12 October 2026.

    Gross monthly salary as in your contract €6,000.00 · Yes · Holiday allowance (%) 8 · Pension contribution per month €0.00 · No · 2026 · From 2025 · No

  • High salary: the allowance is capped

    Net per month with the scheme

    €12,739.56 · Estimate for 2026: the allowance is capped at 30% of the WNT norm (at most 78,600). Source: Handboek Loonheffingen 2026 (Tax Administration payroll tax handbook), as of 12 October 2026.

    Gross monthly salary as in your contract €18,750.00 · Yes · Holiday allowance (%) 25 · Pension contribution per month €0.00 · Yes · 2026 · From 2025 · No

  • The same salary in 2027 (27%, provisional)

    Net per month with the scheme

    €4,988.25 · Provisional estimate for 2027: 27% and the new norm, with the 2026 payroll tax tables (the 2027 tables are not published yet). Source: Handboek Loonheffingen 2026 (Tax Administration payroll tax handbook), as of 12 October 2026.

    Gross monthly salary as in your contract €6,000.00 · Yes · Holiday allowance (%) 8 · Pension contribution per month €0.00 · No · 2027 (provisional) · From 2025 · No

  • Under 30 with a master, salary 50,000

    Net per month with the scheme

    €3,014.67 · Estimate for 2026: the allowance is below 30%, because the salary left after deducting it may not fall below the salary norm. Source: Handboek Loonheffingen 2026 (Tax Administration payroll tax handbook), as of 12 October 2026.

    Gross monthly salary as in your contract €3,125.00 · Yes · Holiday allowance (%) 25 · Pension contribution per month €0.00 · Yes · 2026 · From 2025 · Yes

Frequently asked questions

What is the 30% ruling?

The Tax Administration now calls it the expat scheme. Your employer may pay you a tax-free allowance for extraterritorial costs of at most 30% of the salary including that allowance. Your net salary is then higher than without the scheme.

Who qualifies?

Employees who come from abroad for a specific expertise, lived more than 150 km from the Dutch border and have a salary above the salary norm. The employer applies with the employee. The Tax Administration decides whether it applies to you.

What changes in 2027?

The percentage becomes 27% for the remaining period of 60 months. Anyone who applied the scheme by the last pay period of 2023 keeps 30%. The salary norm and the WNT norm also rise.

How long does the scheme last?

At most 5 years. Earlier stays in the Netherlands count against that period.

What is the salary norm?

The salary, without the allowance, must be above a norm: now €48,013 per year since 1 January 2026, and €36,497 for people under 30 with a Dutch master's degree. The maximum allowance follows the WNT norm, now €262,000.

Does this match my payslip exactly?

Not always. The tool uses assumptions on holiday allowance, thirteenth month and pension that are not all officially confirmed. Your payslip can also differ because of other deductions or another pay period.

Sources and checks

Sources

How we check it

This calculator has 25 fixed checks: 19 calculations with a result that is fixed in advance, and 6 cases of invalid input that must be rejected. They all run automatically every time we publish; if one fails, the calculator does not go live.

See the calculations
  • Gross monthly salary as in your contract €6,000.00 · Yes · Holiday allowance (%) 8 · Pension contribution per month €0.00 · No · 2026 · From 2025 · No → Net per month with the scheme €5,079.17
  • Gross monthly salary as in your contract €6,000.00 · No · Holiday allowance (%) 8 · Pension contribution per month €0.00 · No · 2026 · From 2025 · No → Net per month with the scheme €4,481.75
  • Gross monthly salary as in your contract €4,375.00 · Yes · Holiday allowance (%) 25 · Pension contribution per month €0.00 · Yes · 2026 · From 2025 · No → Net per month with the scheme €3,962.92
  • Gross monthly salary as in your contract €3,125.00 · Yes · Holiday allowance (%) 25 · Pension contribution per month €0.00 · Yes · 2026 · From 2025 · No → Net per month with the scheme €2,738.17
  • Gross monthly salary as in your contract €16,375.00 · Yes · Holiday allowance (%) 25 · Pension contribution per month €0.00 · Yes · 2026 · From 2025 · No → Net per month with the scheme €11,540.18
  • Gross monthly salary as in your contract €18,750.00 · Yes · Holiday allowance (%) 25 · Pension contribution per month €0.00 · Yes · 2026 · From 2025 · No → Net per month with the scheme €12,739.56
  • Gross monthly salary as in your contract €3,125.00 · Yes · Holiday allowance (%) 25 · Pension contribution per month €0.00 · Yes · 2026 · From 2025 · Yes → Net per month with the scheme €3,014.67
  • Gross monthly salary as in your contract €3,000.00 · Yes · Holiday allowance (%) 8 · Pension contribution per month €0.00 · No · 2026 · From 2025 · No → Net per month with the scheme €2,613.17
  • Gross monthly salary as in your contract €6,000.00 · Yes · Holiday allowance (%) 8 · Pension contribution per month €0.00 · No · 2026 · Before 2024 · No → Net per month with the scheme €5,079.17
  • Gross monthly salary as in your contract €6,000.00 · Yes · Holiday allowance (%) 8 · Pension contribution per month €0.00 · No · 2027 (provisional) · From 2025 · No → Net per month with the scheme €4,988.25
Changes
  • : First version, for calendar years 2026 and 2027 (provisional).

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