NL TOOL
30% ruling
What is checked?
This checker uses the official income threshold for the 30% ruling. It is a quick screen on salary and age/education; the final decision remains with the Belastingdienst.
30% ruling status
Eligible
- Income threshold
- €48,013
- Tax-free allowance
- €19,500
- Taxable salary
- €45,500
- Maximum duration
- 5 years
Belastingdienst expat scheme and 2026 income thresholds · last reviewed 26 July 2026
See the effect of the 30% ruling on your net salary.
For expats working in the Netherlands.