See an illustrative estimate for EUR 4,000 gross per month with a full-year 30% ruling scenario and compare the net difference.
This page treats the 30% ruling only as a general salary comparison inside the calculator logic. Thresholds, caps, and payroll execution can change the real-world outcome.
Use the calculator as the decision tool, then use the page sections below to compare the assumptions behind the estimate.
With EUR 4,000 gross per month and a full-year 30% ruling scenario, the illustrative estimate comes out around €3,179.14 net per month and €38,149.69 net per year. The model treats part of the salary as tax-free reimbursement, subject to the calculator's threshold and cap assumptions.
At this pay band, wage tax and credit phase-out both matter at the same time. That makes side-by-side calculator comparisons more useful than a single gross-to-net shortcut.
The calculator reduces the taxable salary base by modeling a tax-free reimbursement while the 30% ruling is active. Whether that changes the result materially still depends on the salary threshold and annual cap used by the selected rules.
The best comparison is the same gross salary with the ruling off, or with fewer ruling months, so you can see how much of the net gain really comes from the ruling window.
Compare EUR 4,000 gross per month with the ruling switched off.
The salary becomes fully taxable salary again instead of partly tax-free reimbursement.
Compare net per month and the tax-free portion.
A ruling starts or stops partway through the year.
The effective threshold and cap only apply for part of the year.
Compare 12 months, 6 months, and no ruling.
Compare the same gross input with holiday allowance modeled separately.
The salary structure changes on top of the ruling treatment.
Compare net per month, net per year, and the tax-free portion.
These questions stay focused on realistic payroll or salary situations, so you can compare them directly with the calculator.
Because the model treats part of the salary as tax-free reimbursement while the ruling is active. That leaves less of the salary package inside the taxable base.
Then the threshold and cap only affect part of the year in the estimate. The result usually lands somewhere between a full-year ruling case and a no-ruling case.
Because the same gross salary becomes fully, or more fully, taxable salary again. That usually lowers the net outcome even when the contract salary itself does not move.
Real payroll can differ because of employer settings, part-year application, other salary components, or a different implementation of the ruling. That is why this page stays a general salary explanation.
Use the calculator as the decision tool, then use the page sections below to compare the assumptions behind the estimate.
Use the official pages below to verify the public rules behind the estimate and the example explanations.
Official Dutch income-tax and national-insurance rate page used as the base for payroll-tax explanations and calculator assumptions.
Open sourceOfficial 2026 thresholds and phase-out table for the general tax credit used in salary estimates.
Open sourceOfficial 2026 labour-credit table used to explain why net salary changes with employment income levels.
Open sourceOfficial Dutch tax page covering the 30% ruling, salary thresholds, and the tax-free reimbursement framework used for expat salary scenarios.
Open source
