Salary after the 30% ruling ends

Compare salary before and after the 30% ruling and see why net pay can drop even when gross salary stays unchanged.

This page explains the transition in salary terms and keeps the focus on the tax-free reimbursement disappearing from the estimate.

Calculate your net salary

Use the calculator as the decision tool, then use the page sections below to compare the assumptions behind the estimate.

When the ruling ends, the contract salary may stay the same while the tax-free reimbursement no longer supports the net result.

That makes the post-ruling salary feel lower even when no one actually cut the gross salary itself.

The calculator shows this by removing the tax-free portion and moving the full salary back into the taxable base.

That shifts payroll tax upward and usually reduces the monthly net estimate immediately.

30% ruling for part of the year

Input situation

The ruling starts or stops mid-year, so only part of the salary period uses the tax-free reimbursement model.

What changes in the calculation

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.

What to compare in the calculator

Compare 12 months, 6 months, and no ruling to see how much of the net gain comes from the reimbursement window.

Try this scenario in the calculator

30% ruling for the full year

Input situation

An expat compares the same gross salary with and without the 30% ruling applied for the full year.

What changes in the calculation

Part of the salary becomes tax-free reimbursement in the model, which raises net pay while changing the taxable salary base.

What to compare in the calculator

Compare tax-free portion, payroll tax, and net per month with the 30% ruling toggle on and off.

Try this scenario in the calculator

Bonus month on top of regular salary

Input situation

A worker receives a bonus and wants to know why the extra payout feels taxed more heavily than the regular monthly salary.

What changes in the calculation

The calculator annualises the higher gross amount, which changes the tax and credit position and makes the extra gross euro look less net-efficient.

What to compare in the calculator

Compare the regular salary estimate with a higher one-off gross month and watch the effective tax rate and credits move.

Try this scenario in the calculator

EUR 3,500 gross per month

Input situation

A regular employee compares a EUR 3,500 gross monthly salary with the default payroll settings.

What changes in the calculation

The calculator annualises the monthly salary, applies wage tax, the general tax credit, labour credit, and the normal holiday-allowance logic.

What to compare in the calculator

Compare net per month, total tax, and the effect of switching holiday allowance on or off.

Try this scenario in the calculator
  • Comparing a post-ruling month with a pre-ruling month without holding gross salary constant.
  • Ignoring that the ruling may have applied for only part of the year.
  • Reading the transition as a payroll error without checking the tax-free portion first.

FAQ

These questions stay focused on realistic payroll or salary situations, so you can compare them directly with the calculator.

Why does the estimate drop after the 30% ruling ends?

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.

What changes if I only use the 30% ruling for part of the year?

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.

Why is the estimate different from my employer's payslip?

Employers can use payroll settings, pension deductions, Zvw, irregular-income treatment, or other components that are not fully modeled here. The calculator is an illustrative estimate, not a payroll replacement.

Why is this page a general explanation instead of personal advice?

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.

Calculate your net salary

Use the calculator as the decision tool, then use the page sections below to compare the assumptions behind the estimate.

Official sources

Use the official pages below to verify the public rules behind the estimate and the example explanations.

Belastingdienst: 30% ruling / expatregeling

Official guidance

Official Dutch tax page covering the 30% ruling, salary thresholds, and the tax-free reimbursement framework used for expat salary scenarios.

Open source

Belastingdienst: Box 1 rates

Official rule

Official Dutch income-tax and national-insurance rate page used as the base for payroll-tax explanations and calculator assumptions.

Open source
Important: This page gives a general explanation and example scenarios. It is not legal, tax, or financial advice. Rules and amounts may change. Check official sources and your payslip or employer details.
Specific payroll setups, pension arrangements, or employer payroll methods can lead to different results.