🌟 Talent Tax Calculator
Netherlands 30% Ruling & Expat Tax Benefit Calculator
📊 Understanding the 30% Ruling (Talent Tax)
The talent tax calculator helps highly skilled migrants (kennismigranten) and expatriates determine their tax savings under the Netherlands' 30% ruling for 2026. This generous tax benefit allows qualifying employees recruited from abroad to receive 30% of their gross salary completely tax-free, compensating for extraterritorial costs like moving expenses, housing, and living abroad. For a worker earning €75,000 annually, this can translate to €10,000+ in annual tax savings compared to regular Dutch taxation. Whether you're considering a job offer in the Netherlands or already working as an expat, this calculator shows your exact benefit, eligibility status, and net salary comparison.
📝 How to Use the Talent Tax Calculator
- Enter Annual Gross Salary: Input your total gross salary in euros before any deductions. Include your base salary—holiday allowance (vakantiegeld) will be handled separately.
- Select 30% Ruling Status: Choose "Eligible" if you qualify for the 30% ruling, or "Not Eligible" to compare what you'd save if you did qualify.
- Select Age Category: Choose your category based on age and qualifications. Under-30 workers with a Master's degree have a lower minimum salary requirement (€35,048 in 2026).
- Indicate Holiday Allowance: Select whether your 8% holiday allowance (vakantiegeld) is included in your gross salary or paid separately.
- Click Calculate Tax Benefit: View your annual tax savings, monthly benefit, side-by-side net salary comparison (with vs. without ruling), and detailed breakdown.
📐 Talent Tax Formula & Calculation Method
Tax-Free Allowance Calculation
Under the 30% ruling, 30% of your gross salary is exempt from Dutch income tax. This portion is treated as a tax-free reimbursement for extraterritorial expenses.
Taxable Portion Calculation
Only 70% of your gross salary is subject to Dutch income tax (Box 1). Dutch progressive rates apply to this reduced taxable amount, significantly lowering your overall tax burden.
Annual Tax Savings
The tax savings represent the difference between what you take home with the 30% ruling versus what you'd take home if taxed on your full gross salary under standard Dutch rates.
📊 Talent Tax Examples
Example 1: Software Engineer (Under 30)
Scenario: Emma, 27, has a Master's in Computer Science and relocated from Germany to Amsterdam for a €65,000 developer position.
Inputs: Salary: €65,000 | Age: Under 30 with Master's | Eligible: Yes
Calculation:
- Minimum requirement: €35,048 ✓ (meets threshold)
- Tax-Free (30%): €65,000 × 30% = €19,500
- Taxable (70%): €65,000 × 70% = €45,500
- Tax on €45,500: ~€16,800
- Tax on full €65,000 (without ruling): ~€24,000
Result: Annual Savings: €7,200 (€600/month) | Effective Tax Rate: ~26% vs ~37%
Example 2: Senior Manager (30+)
Scenario: James, 38, is a senior product manager from the UK who accepted a €95,000 role at a Dutch tech company.
Inputs: Salary: €95,000 | Age: 30 or older | Eligible: Yes
Calculation:
- Minimum requirement: €46,107 ✓ (meets threshold)
- Tax-Free (30%): €95,000 × 30% = €28,500
- Taxable (70%): €95,000 × 70% = €66,500
- Tax on €66,500: ~€24,500
- Tax on full €95,000 (without ruling): ~€38,000
Result: Annual Savings: €13,500 (€1,125/month) | Effective Tax Rate: ~26% vs ~40%
Example 3: PhD Researcher
Scenario: Dr. Chen, 32, is a postdoctoral researcher from China earning €48,000 at a Dutch university.
Inputs: Salary: €48,000 | Age: PhD researcher | Eligible: Yes
Calculation:
- Minimum requirement: No minimum for PhD researchers ✓
- Tax-Free (30%): €48,000 × 30% = €14,400
- Taxable (70%): €48,000 × 70% = €33,600
- Tax on €33,600: ~€12,400
- Tax on full €48,000 (without ruling): ~€17,700
Result: Annual Savings: €5,300 (€440/month) | Effective Tax Rate: ~26% vs ~37%
📊 2026 Salary Requirements & Dutch Tax Brackets
| Category | Minimum Salary (2026) | Duration |
|---|---|---|
| Under 30 with Master's | €35,048 | 5 years |
| 30 years or older | €46,107 | 5 years |
| PhD researchers | No minimum | 5 years |
| Medical specialists in training | No minimum | 5 years |
💡 Important Tips for 30% Ruling
- Apply Early: You must apply for the 30% ruling within 4 months of starting your Dutch employment. Late applications can reduce or forfeit your benefit.
- 150km Rule: You must have lived more than 150km from the Dutch border for at least 16 of the 24 months before starting work. Time spent in the Netherlands for prior study doesn't count against you.
- Phase-Out Schedule: Since 2024, the benefit phases out: 30% for months 1-20, 20% for months 21-40, 10% for months 41-60. Plan your finances accordingly.
- Salary Must Meet Minimum: Your taxable salary (70% portion) must meet the minimum threshold—not your gross salary. Calculate carefully before accepting an offer.
- Job Changes: You can keep the 30% ruling when changing Dutch employers, but you must apply with the new employer within 3 months.
- Box 3 Option: With the 30% ruling, you can also opt for non-resident tax status for Box 2 and Box 3 (investment income), potentially saving even more.
🔗 Related Calculators
❓ Frequently Asked Questions
📚 Official Resources
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Last Updated: January 2026 | Netherlands 30% Ruling (Belastingdienst)