Netherlands Income Tax Calculator 2025
Dutch Salary Calculator 2025 with 30% Ruling for Expats
Tax Rate % 2025
| Taxable Income | Tax Rate % | Social Security Rate % |
|---|---|---|
| Upto 38.441 € | 9,32% | 26,50% |
| Upto 76.817 € | 37,48% | 0% |
| Over 76.817 € | 49,5% | 0% |
Source: Belastingdienst.nl - 2025 rates
General Tax Credit
| Taxable Income | General Tax Credit |
|---|---|
| upto 24.813 € | 3.068 € |
| upto 75.518 € | 3.068 € - 6,337 % * (Taxable Income - 24.813 €) |
| over 75.518 € | 0 |
Labour Tax Credit
| Taxable Income | Labour Tax Credit |
|---|---|
| upto 11.491 € | 8,231 % * Gross Income |
| from 11.491 € to 23.201 € | 945 € + 29,861 % * (Gross Income - 11.491 €) |
| from 23.201 € to 37.691 € | 4.444 € + 3,085 % * (Gross Income - 23.201 €) |
| from 37.691 € to 124.935 € | 4.891 € - 6,510 % * (Gross Income - 37.691 €) |
| over 124.935 € | 0 € |
The 30% Ruling - Tax Benefit for Expats in the Netherlands
The 30% ruling (30%-regeling) is a Dutch tax incentive for skilled workers recruited from abroad. It allows your employer to pay 30% of your gross salary as a tax-free allowance - meaning you only pay income tax on 70% of your gross salary, significantly increasing your take-home pay.
How much does it save?
At a gross salary of €70,000/year, the 30% ruling reduces your taxable income to €49,000. This typically saves €4,000–€8,000 per year in income tax depending on your bracket. Use the calculator above and toggle "30% ruling" on and off to see the exact difference for your salary.
Who qualifies?
- You were recruited or transferred from outside the Netherlands
- You have specific expertise that is scarce in the Dutch labour market
- Your gross salary meets the minimum threshold (see below)
2025 Minimum Salary Thresholds
| Category | Minimum gross salary (2025) |
|---|---|
| Standard (all ages) | € 46,107 / year |
| Young graduates under 30 with a master's degree | € 35,048 / year |
| Scientific researchers | No minimum |
Duration and recent changes
The ruling lasts 5 years. In 2024 the government briefly changed it to a sliding 30/20/10% scale, but this was reversed - the flat 30% rate has been restored for the full 5-year period from 2025 onwards.
How to apply
Your employer must submit the ruling request to the Dutch Tax Authority (Belastingdienst) within 4 months of your start date. If approved, it is processed through payroll - you do not need to file separately.
Cost of Living in the Netherlands - Rent vs. Salary
Understanding your net salary after tax is only half the picture. Here is how typical rents in Amsterdam and Rotterdam compare to what workers in tech and finance actually take home.
Amsterdam - Private market rents (2025)
Amsterdam is the most expensive city in the Netherlands.
| Home type | Monthly rent |
|---|---|
| Studio / 1-bedroom | € 1,800 – € 2,200 |
| 2-bedroom | € 2,200 – € 3,000 |
| 3-bedroom | € 2,800 – € 3,800 |
Rotterdam - Private market rents (2025)
Rotterdam is typically 25–30% cheaper than Amsterdam.
| Home type | Monthly rent |
|---|---|
| Studio / 1-bedroom | € 1,300 – € 1,700 |
| 2-bedroom | € 1,700 – € 2,200 |
| 3-bedroom | € 2,200 – € 2,800 |
Typical net monthly salaries by role
Calculated without the 30% ruling. Activate the ruling in the calculator above to see the higher net amounts for qualifying expats.
| Role | Gross / year | Net / month (approx.) |
|---|---|---|
| Average Dutch worker | ~ € 44,000 | ~ € 2,600 |
| Junior software developer | € 45,000 – € 55,000 | € 2,700 – € 3,200 |
| Mid-level engineer | € 60,000 – € 80,000 | € 3,400 – € 4,400 |
| Senior / lead engineer | € 80,000 – € 110,000 | € 4,400 – € 5,600 |
Tip: Many engineers working in Amsterdam live in nearby cities - Rotterdam, Eindhoven, Delft, or The Hague - where rents are significantly lower and the commute is under an hour by train. Dutch public transport is reliable and employers often cover travel costs.
Frequently Asked Questions about Salary Calculator for Netherlands
In Netherlands, there are three categories (referred to as a "Box") where income is taxed differently. On this page, currently we are only covering Box 1 as it includes majority of salaried employees.
- Which income is covered in Box 1 in Netherlands?
-
This information is from
Belastingdienst.
Income that falls into Box 1 includes:
- profit from business
- salary, benefit or pension
- tips and other income
- foreign income
- income as a freelancer, host, artist or professional sportsman
- periodic payments (such as payments of an annuity or alimony)
- negative personal deduction
- refunded premiums for annuities and the like
- owner-occupied home tax
- capital home insurance
- What age group does this income tax calculator cover?
- All the calculations are made for people who have not yet reached the state pension age (66 years and 7 months) in 2022.
- What is the 30% ruling in Netherlands?
-
From
Belastingdienst again, 30% ruling is provided a definition.
If you are coming to work in the Netherlands from another country you may experience higher cost of living than you are used to, for instance, because living expense here are higher than in your country. If so, your employer may compensate you for these so-called ‘extraterritorial costs’ untaxed. Your employer may also choose to pay you 30% of your salary, extraterritorial costs included, tax-free. This is the 30% facility. - When do I qualify for 30% ruling?
-
- You are in paid employment.
- You have a specific expertise that is not or hardly found on the Dutch labour market.
- You were recruited outside of the Netherlands.
- You are in possession of a valid decision. In 2022, your gross salary must also be higher than 39.467 €
- How does the Payroll Tax Rate (without 30% ruling) work in Netherlands?
-
Without 30% ruling, your taxable income can be 50.000 € (without other deductions).
For 2022, upto 35.472 € of your gross income, it is taxed at 9,42%.
Upto 69.399 €, it is taxed at 37,07% and above that at 49,5%.
If you earned 50.000€ per year without 30% ruling, you would be taxed like this:- 35.472 * (9,42 / 100) ≈ 3.341 €
- Remaining 14.528 * (37,07 / 100) ≈ 5.385 €
- How does the Payroll Tax Rate (with 30% ruling) work in Netherlands?
-
With 30% ruling, your taxable income can be 39.647 €.
For 2022, upto 35.472 € of your gross income, it is taxed at 9,42%. Upto 69.399 €, it is taxed at 37,07% and above that at 49,5%.
If you earned 50.000€ per year with 30% ruling, you would be taxed like this:- 35.472 * (9,42 / 100) ≈ 3.341 €
- Remaining 4.175 * (37,07 / 100) ≈ 1.547 €
- What is a General Tax Credit?
- The general tax credit is the tax break on your taxable income. For a Taxable Income of 30.000 €, the labour tax credit is ≈2.366 €. It is calculated as 2888 - 0.06007 * (30000 - 21318).
- What is a Labour Tax Credit?
- The labour tax credit is the tax credit you receive when you work. For a Taxable Income of 30.000 €, the labour tax credit is ≈4.086 €. It is calculated as 3887 + 0.02610 * (30000 - 22357).
- Is the 30% rule scrapped?
- The Government recently announced (May 2022) that they are restricting the 30% rule benefit for a gross salary up to 216.000€. Anyone who earns more will pay at the full tax rate.
- Is this tool accurate?
- As much as we aim to be accurate, some of the factors used to calculate cannot be a 100% match to you as this may vary on personal factors. Please contact a Tax Consultant for accurate information.
