30% Ruling Calculator: How to Calculate Your Tax Savings 2025

“The 30% ruling continues to provide a flat 30% tax-free allowance for eligible expats, with future reductions to 27% from 2027. Here’s everything you need to know about calculating your benefits accurately.”

How to Calculate 30% Ruling Savings (2025 Method)

Quick Calculator Formula

Step 1: Apply Current Rate

• 2025-2026: 30% tax-free allowance (flat rate)
• 2027 onwards: 27% tax-free allowance (for new applicants)

Step 2: Apply Salary Cap

• Maximum salary base: €233,000 (2025, indexed annually)
• If your salary > €233,000, only calculate on €233,000

Step 3: Calculate Tax-Free Amount

Tax-Free Amount = Min(Your Salary, €233,000) × 30%
Taxable Salary = Your Salary - Tax-Free Amount

Example Calculations

Example 1: €80,000 Salary (2025)

Current 30% benefit:

• Tax-free: €80,000 × 30% = €24,000
• Taxable: €80,000 - €24,000 = €56,000
• Annual savings: ~€7,500-€9,000
• Full 5 years at same rate

Example 2: €120,000 Salary (2025)

Current 30% benefit:

• Tax-free: €120,000 × 30% = €36,000
• Taxable: €120,000 - €36,000 = €84,000
• Annual savings: ~€12,000-€15,000
• Full 5 years at same rate

Example 3: €250,000 Salary (Above Cap)

With €233,000 salary cap:

• Tax-free: €233,000 × 30% = €69,900
• Taxable: €250,000 - €69,900 = €180,100
• Annual savings: ~€20,000-€25,000
• Remaining €17,000 taxed normally

Frequently Asked Questions

Q: How do I calculate monthly savings?

A: Divide the annual savings by 12. For example, if your annual savings is €7,500, your monthly savings is €625.

Q: What if my salary is above €233,000?

A: The 30% ruling only applies to the first €233,000 of your salary (2025 cap, indexed annually). Any amount above this is taxed normally.

Q: Does the benefit percentage change over time?

A: No, the benefit remains at a flat 30% for the full 5-year period. Note: New applicants from 2027 onwards will receive 27% instead of 30%.

Q: How accurate are online calculators?

A: Most online calculators are accurate for the current 30% flat rate, but verify they use the correct 2025 salary cap (€233,000). Our Dutch Tax Calculator is updated with the latest rates.

Q: Can I calculate retroactive benefits?

A: Yes, if you apply within 4 months of starting work, benefits are calculated retroactively from your first day.

Q: What about social security contributions?

A: You still pay full social security contributions on your entire salary. The 30% ruling only affects income tax.

Q: How do bonuses affect the calculation?

A: Bonuses are included in your annual salary for calculating the tax-free allowance, subject to the €233,000 cap.

Q: What if I change jobs during the ruling period?

A: Your 30% benefit continues with the new employer if you transfer the ruling properly and start within 3 months of leaving your previous job.

Important Calculation Notes

2025 Current System

• Current benefit: Flat 30% for full 5 years
• Future changes: 27% for new applicants from 2027
• Salary cap: €233,000 (indexed annually)
• Box 3 exemption: Abolished for new applicants from 2025

Planning Considerations

• Consistent income boost throughout 5-year period
• Plan for wealth tax on savings/investments (Box 3)
• Consider timing of application and major purchases
• Prepare for end of 5-year benefit period

Using Our Calculator

Our Dutch Tax Calculator automatically:

• ✅ Applies the current 30% flat rate
• ✅ Considers the €233,000 salary cap (2025)
• ✅ Calculates net monthly and annual income
• ✅ Shows total savings over 5-year period
• ✅ Includes social security and other deductions
• ✅ Accounts for Box 3 wealth tax implications

Need personalized calculations? Use our Dutch Tax Calculator for accurate 2025 results, or contact us for detailed tax planning advice.