Understand the 30% ruling as a tax-free reimbursement mechanism, compare expat salary scenarios, and see why the net estimate can move sharply.
This page stays with the salary-estimate side of the 30% ruling. It does not give immigration or personal eligibility advice.
Use the calculator as the decision tool, then use the page sections below to compare the assumptions behind the estimate.
In the calculator, the 30% ruling is treated as a tax-free reimbursement mechanism that lowers the taxable salary base.
That can make the same gross salary produce a much higher net estimate than a regular payroll case without the ruling.
When the ruling is active, a tax-free portion appears in the result and the taxable salary used for payroll tax becomes smaller.
The size of the effect depends on threshold, cap, months used in the year, and whether the salary is high enough for the selected ruling setup.
An expat compares the same gross salary with and without the 30% ruling applied for the full year.
Part of the salary becomes tax-free reimbursement in the model, which raises net pay while changing the taxable salary base.
Compare tax-free portion, payroll tax, and net per month with the 30% ruling toggle on and off.
The ruling starts or stops mid-year, so only part of the salary period uses the tax-free reimbursement model.
The number of ruling months reduces the effective threshold and cap used in the estimate, so the result sits between full-ruling and no-ruling cases.
Compare 12 months, 6 months, and no ruling to see how much of the net gain comes from the reimbursement window.
A regular employee compares a EUR 3,500 gross monthly salary with the default payroll settings.
The calculator annualises the monthly salary, applies wage tax, the general tax credit, labour credit, and the normal holiday-allowance logic.
Compare net per month, total tax, and the effect of switching holiday allowance on or off.
A yearly salary offer is checked before translating it to monthly take-home pay.
The calculator starts from a yearly amount and skips the month-to-year conversion step before applying payroll tax and credits.
Compare net per year, net per month, and whether the annual figure looks different from a monthly contract assumption.
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 when the ruling is active. That reduces the taxable salary base and pushes more of the package into net pay.
The months covered by the ruling change the effective threshold and cap in the estimate. The result normally sits between a full-year ruling case and a no-ruling case.
Once the tax-free reimbursement disappears, more of the same gross salary becomes taxable salary again. That usually lowers the net result even if the contract salary itself does not move.
Because salary outcomes can depend on employer payroll settings, pension, benefits, reimbursements, and other details that are outside a simple public calculator. The page is meant as a structured explanation and comparison tool.
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 tax page covering the 30% ruling, salary thresholds, and the tax-free reimbursement framework used for expat salary scenarios.
Open sourceOfficial Dutch income-tax and national-insurance rate page used as the base for payroll-tax explanations and calculator assumptions.
Open source
