Dutch compensation tooling
Estimate Dutch gross-to-net salary from annual fixed pay, bonus and expat-scheme assumptions.
Last reviewed: 25 July 2026
Quick answer
In 2026, the Dutch expat scheme (30%-regeling) can allow an eligible employer to pay up to 30% of an inbound employee’s wage including the allowance tax-free as compensation for extraterritorial costs. Eligibility, the taxable-salary threshold and the amount agreed with the employer can all restrict the allowance.
This calculator does not determine eligibility. It provides an indicative take-home estimate using 2026 Box 1 tax rates and credits.
Use annual gross compensation. Results update as you change inputs.
Estimated take-home
Calculated on a monthly basis
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Box 1 Brackets
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Official 2026 Tax Credits
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Eligibility overview
The calculator can illustrate the payroll effect, but the Dutch Tax Administration decides whether the employee and employer satisfy the conditions. The main requirements include employment, recruitment from abroad, distance from the Dutch border and specific expertise.
Employment
You must be in salaried employment and recruited from outside the Netherlands. Generally, you must have lived more than 150 kilometres from the Dutch border for more than 16 months of the 24 months before your first Dutch working day.
Expertise
For most employees, specific expertise is demonstrated through taxable salary above the applicable annual threshold. Separate rules apply to qualifying young master’s graduates, scientific researchers and doctors in specialist training.
Approval
The scheme is not automatic. Employee and employer apply together, and the employer is not required to grant the maximum tax-free percentage even after approval.
Official 2026 figures
The following amounts refer to taxable annual salary excluding the tax-free allowance. The salary must be more than the applicable threshold.
| Employee profile | 2026 threshold |
|---|---|
| Standard threshold | More than €48,013 |
| Under 30 with a qualifying academic master’s degree | More than €36,497 |
| Qualifying scientific researcher or doctor in specialist training | No salary threshold |
In 2026, the allowance is capped by the WNT remuneration ceiling of €262,000. For a full year, the maximum 30% allowance is therefore €78,600.
Forward view
For affected employees, the maximum tax-free percentage is scheduled to fall from 30% to 27% from 2027. Higher base thresholds of €50,436 and €38,388 have been announced, but these amounts are subject to indexation.
Transition rules depend on when the scheme first applied. Some employees whose ruling started earlier can retain a 30% maximum or an earlier salary-threshold regime.
Calculator limitation
The 27% selection is a 2027 illustration using 2026 tax rates and credits. It compares the policy percentage and announced threshold assumptions; it is not a complete forecast of 2027 net salary.
Calculation logic
The allowance cannot reduce taxable salary below the applicable expertise threshold. If a full 30% allowance would do so, the tax-free amount is restricted to the difference between total wage including the allowance and the required taxable salary.
Example: with total wage of €50,000 and the standard 2026 threshold, a full €15,000 allowance is not possible. The maximum illustrated allowance is approximately €1,987, leaving taxable salary at €48,013.
Your employer can also agree a lower percentage. Payroll treatment can differ from this simplified annual model.
Practical process
The maximum duration is five years, and relevant earlier residence or work in the Netherlands can shorten it. When moving to an employer outside the same withholding group, continuation may be possible if the new job starts within three months and a new joint request is submitted on time.
Primary sources
Rules, thresholds and transition arrangements can change. Use the calculator for career planning and confirm your position with your employer, payroll specialist or tax adviser.
Frequently asked questions
It is an expat tax scheme under which an eligible employer can pay up to 30% of wage including the allowance tax-free in 2026 as compensation for extraterritorial costs.
Taxable salary excluding the allowance must generally be more than €48,013. For qualifying employees under 30 with an academic master’s degree, it must be more than €36,497.
Yes. The allowance is restricted if a full 30% would take taxable salary below the threshold, and an employer can agree to provide less than the maximum.
Employee and employer apply together. Filing within four months of the first working day can allow the decision to apply from that first day.
The maximum period is five years. Previous periods of residence or work in the Netherlands can reduce the remaining duration.
Possibly. For a new employer outside the same withholding group, the new employment generally needs to begin within three months and the employee and new employer must request continuation.
The maximum is scheduled to become 27% for affected employees from 2027. Higher thresholds and transition rules apply depending on when the scheme first started.
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