Why it matters
Why expats misread salary under the 30% ruling
The 30% ruling is a tax advantage for eligible expats in the Netherlands. That makes the same gross salary feel very different depending on whether the ruling applies,
which ruling profile applies, and how long the benefit lasts.
If one role qualifies for the ruling and the other does not, the short-term monthly gap may look much bigger than the underlying gross salary gap. That is why a simple
gross comparison is often misleading. A proper 30 ruling salary comparison should show the current upside and the later fallback once the benefit weakens or ends.
Profiles explained
Legacy ruling and current ruling are not the same scenario
If you compare Dutch salaries with the 30% ruling, you first need the right profile. In practice, there are three useful calculator cases:
no ruling, legacy ruling, and current ruling. Choosing the wrong one can make the current net number look too optimistic or too conservative.
Legacy ruling
This is the older 30% ruling profile that keeps the 30% tax-free reimbursement fixed during the ruling period. For this case, the most useful long-term
comparison is what happens after the ruling ends completely.
Current ruling
This is the newer profile used for the current Dutch rules. In 2026, a practical calculator should show both net salary now and the lower estimate
from 2027, when the reimbursement rate drops to 27%.
No ruling
This is the standard Dutch employee tax case. It is the right baseline if the ruling does not apply, is not yet confirmed, or needs to be compared against
the same gross salary without any expat tax advantage.
Categories and thresholds
The 30% ruling category mainly matters near the salary threshold
The ruling category does not always change the net result. It mainly matters when gross salary is close to the minimum taxable salary threshold
required for the tax-free reimbursement to apply in full. This is one of the details many generic calculators skip.
2026 salary thresholds
- Standard employee: €48.013 threshold
- Under 30 with a master's degree: €36.497 threshold
- Scientific research or doctor in training: no salary threshold
This means two categories can show the same net salary when gross salary is already high enough to support the full reimbursement in both cases.
The difference becomes much more visible when salary is closer to the threshold level.
How to use it
How SalaryCompare helps with a 30% ruling salary comparison
SalaryCompare is useful here because it does not only ask whether the ruling is “on” or “off”. You can compare two job offers side by side, choose the ruling profile
for each job, choose the category where relevant, and then see what the salary difference looks like both now and later.
That matters if you are trying to answer questions like:
- How much higher is my net salary with the 30% ruling?
- What happens from 2027 under the current ruling?
- How large is the drop after the ruling expires?
- Does the new offer still beat my current job once the tax benefit is gone?
Decision logic
How to read a 30% ruling comparison
1. Start with the monthly delta
See how much the new offer changes monthly cash flow under the scenario you are testing.
2. Check yearly take-home pay
A modest monthly gap can still add up to a meaningful annual difference.
3. Compare ruling vs standard taxation
If eligibility is uncertain, test both cases so you understand the upside only if the ruling is actually granted.
4. Look at the post-ruling fallback
If the ranking changes later, you should treat the short-term win more cautiously.
5. Then consider non-cash factors
Pension, bonus, growth, role quality, commute, and flexibility may matter more when the salary gap is small.
Use case
Compare your salary before and after the 30% ruling
One of the most useful practical checks is to compare your salary in three layers:
- net salary now with the ruling
- net salary under standard Dutch taxation
- net salary after the ruling expires
This gives you a much more honest planning view for rent, savings, and future affordability. It also helps answer whether a raise is truly structural or only attractive
because of a temporary tax benefit.
Reality check
What this kind of calculator does not replace
- Official payroll calculations
- Employer-specific salary structure confirmation
- Professional tax advice on your exact eligibility
Use a calculator to understand direction and magnitude. Use your employer, payroll provider, or advisor to confirm the final implementation.