30% ruling: term and benefit calculated month by month
Calculate the remaining term and the indicative tax benefit of the Dutch 30% ruling for an incoming employee: 60 months less prior months in the Netherlands and less months forfeited by a late application, with the step from 30% to 27% per 1 January 2027 already applied.
Who it’s for
What the tool does
Why the 30% ruling calls for an explicit calculation
The Dutch 30% ruling has been amended repeatedly in recent years: terms were shortened, salary norms indexed, and the percentage steps back to 27% per 1 January 2027. As a result the question "what does this still yield for this employee" can no longer be answered with a single percentage — it depends on the start month, on prior residence in the Netherlands and on the application date.
This tool computes that explicitly and leaves every intermediate step in place: the remaining term, the number of months at 30% and at 27%, the salary norm applied and the cap on the base. The report states which constants vintage was used — the salary norms carry the 2025 indexation as recorded in the source and are not updated per year — plus a hash that lets the document be verified years later. It is a computational substantiation, not a decision: the Dutch tax authority rules on the grant.