30% ruling savings calculator
Estimate the annual and 5-year tax savings from the Dutch 30% ruling for international employees.
About this tool
Estimate annual and five-year tax savings from the Dutch 30% ruling for highly skilled international employees. The calculator applies the current schedule: flat 30% through 31 December 2026, then flat 27% from 1 January 2027, for a maximum period of 60 months.
For whom
Employers recruiting non-Dutch talent and HR teams preparing compensation proposals.
Inputs
Gross annual salary and employee category (standard, under 30 with masters, researcher).
Output
Net tax savings per year and over the full five-year window.
Calculate your tax savings
Minimum salary threshold: € 46.107
Exemption rate is 30% through 31 December 2026, then 27% from 1 January 2027.
Salary of € 75.000 meets the € 46.107 threshold for the "Standard" category.
| Period | Exemption rate | Annual tax savings |
|---|---|---|
| May 2026 – Jan 2027 | 30% | € 8.309 |
| Jan 2027 – May 2031 | 27% | € 7.478 |
Total savings per employee (over 5 years)
€ 37.904
Key assumptions
- Based on 2025 Dutch tax brackets
- Includes income tax only (excludes social security)
- Flat 30% exemption through 31 December 2026; flat 27% from 1 January 2027
- Maximum ruling duration of 60 months from start date
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How the result is computed
Eligibility is checked against the applicable minimum salary threshold for the selected category (standard / under-30 with master's / scientific researcher). Savings = tax on full salary − tax on (salary − exempt portion), where exempt portion = min(salary, €233,000) × 30% through 31 Dec 2026 and × 27% from 1 Jan 2027. Tax is computed against the 2025 progressive income-tax brackets.
Primary sources
- 01Belastingdienst: 30%-regeling (30% ruling)Eligibility criteria, 60-month maximum duration, and €233,000 salary cap (Balkenende norm).
- 02Belastingplan 2025: 30% → 27% step-downFlat 30% through 31 Dec 2026, flat 27% from 1 Jan 2027 (supersedes the 30/20/10 tapering previously legislated).
- 03Belastingdienst: income tax brackets 2025Two-bracket system: 36.93% up to €75,518, 49.5% above.
- 04IND: Highly Skilled Migrant salary thresholds 2025Salary floors referenced for eligibility categories (standard, under-30 master's).
Results are indicative and based on publicly available Dutch law, tax-authority guidance, and Octagon's engagement history. Always confirm specifics with a qualified adviser before acting on them.
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Our consultants can walk you through the results and recommend next steps tailored to your situation.