Calculate your Dutch income tax and see the benefits of the 30% ruling for expats.
What is the 30% Ruling?
The 30% ruling is a Dutch tax benefit for highly skilled migrants. It allows employers to pay up to 30% of the employee's salary as a tax-free allowance, effectively reducing the taxable portion of income.
How It Works
With the 30% ruling:
- Only 70% of your gross salary is taxable
- The remaining 30% is paid as a tax-free reimbursement
- This can save thousands of euros per year
2025 Netherlands Tax Rates (Box 1)
| Income | Rate |
|---|---|
| Up to €75,984 | 37.07% |
| €75,985 - €135,584 | 49.50% |
| €135,585+ | 49.50% |
Who Qualifies?
- Employees with specific expertise not available in the Netherlands
- Recently recruited from abroad
- Or meets the "knowledge migrant" criteria through IND