
What happens to your take-home pay when the 30% ruling drops to 27% and then ends, and when your foreign savings start counting in Box 3. Year by year, with the exact drop.
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| Year | Ruling | Net salary | Box 3 tax | Net after Box 3 (a month) |
|---|---|---|---|---|
| 2026 | 30% · partial status | € 69.346 | € 0 | € 5.779 |
| 2027 | 30% | € 69.346 | € 1.395 | € 5.663 |
| 2028 | ended | € 56.112 | € 1.395 | € 4.560 |
| 2029 | ended | € 56.112 | € 1.395 | € 4.560 |
The ruling runs 5 years from 2023. From 2027 the tax-free part is 27%, except for rulings that started before 2024. The tax-free part is at most € 78.600, and never so much that the taxable salary falls below € 48.013. Partial non-resident status (foreign savings and investments outside Box 3) ends after 2026. Every year uses 2026 rates.
Estimate using this year's rates for every year, a ruling that starts in January and runs 60 months, and assets that stay the same. The 27% from 2027 doesn't apply to rulings that started before 2024. Partial non-resident status was abolished from 2025; rulings from before 2024 could keep it until the end of 2026 at the latest. Dutch assets are treated as savings here. Not tax advice.