What is the expat ruling actually worth on your salary? Compare net pay with and without it — including the salary-norm limit most calculators skip, and a preview of the 2027 drop to 27%.
In short: the 30% ruling lets your employer pay up to 30% of your salary tax-free, but your remaining taxable salary must stay above the 2026 norm of €48,013 (€36,497 for under-30s with a master's), and the allowance only applies to the first €262,000. On €100,000 the ruling is worth about €16,336 a year; from 2027 it drops to 27% for most holders.
| No ruling | With 30% ruling | 2027 preview | |
|---|---|---|---|
| Tax-free allowance | — | — | — |
| Income tax | — | — | — |
| Net per year | — | — | — |
| Net per month | — | — | — |
| Ruling benefit per year | — | — | — |
Worked example: gross €100,000 → without the ruling, net €62,710.89. With the 30% ruling: allowance €30,000, tax €20,953.27, net €79,046.73 — a benefit of €16,335.84 a year. At the 2027 rate of 27% the same salary nets €77,532.69.
On €60,000 about €6,050 a year (the norm limits the allowance there); on €100,000 about €16,336 a year. Your figure is in the table above.
The salary norm: taxable salary after the allowance must stay above €48,013 (2026). On €60,000 the allowance is therefore cut to €11,987. The €262,000 salary cap also limits very high earners.
The rate drops to 27% for rulings first applied from 2024; pre-2024 rulings keep 30% for their remaining term. The 2027 preview uses 2026 norms, as the final 2027 norms are not yet published.
Up to five years, reduced by any earlier periods of living or working in the Netherlands.
No — the gross stays the same; up to 30% of it is simply paid tax-free under a written agreement with your employer.