30% Ruling Checker

What the 30% ruling is

The 30% ruling lets your employer pay up to 30% of your salary as a tax-free reimbursement for the costs of relocating to the Netherlands. Only 70% of your salary is treated as taxable income, meaningfully raising your take-home pay. It is one of the main reasons the Netherlands competes well for international talent.

What the checker tests

The tool tests the hard number: the salary requirement. You need a taxable salary of at least €48,013, or €36,497 if you are under 30 with a master’s degree. Because only 70% of your pay counts as taxable under the ruling, your gross needs to be high enough that this 70% still clears the bar.

The conditions a salary cannot tell you

Meeting the salary bar is necessary but not sufficient. You must also have been recruited from abroad, have lived more than 150 kilometres from the Dutch border for at least 16 of the 24 months before you started, and have an employer willing to apply. A green result means your salary qualifies, not that you definitely qualify. See our full 30% ruling guide for all the conditions.

Changes from 2027

The scheme is being scaled back. The tax-free share is 30% currently but drops to 27% from 2027. If you are planning around it, build in that reduction.

This is general information, not tax advice. Confirm your situation with your employer or a qualified Dutch tax adviser.