← All calculators
All calculators
Amsterdam canal framed by flowers
Tax year 2026

30% Ruling Ending: Your Net Income and Box 3, Year by Year

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.

Private: everything is calculated in your browser. Nothing you enter here is sent to us or stored.

Inputs

Result

YearRulingNet salaryBox 3 taxNet after Box 3 (a month)
202630% · partial status€ 69.346€ 0€ 5.779
202730%€ 69.346€ 1.395€ 5.663
2028ended€ 56.112€ 1.395€ 4.560
2029ended€ 56.112€ 1.395€ 4.560
In 2027 your foreign assets enter Box 3: € 1.395 more tax a year.
In 2028 your net income drops by € 1.103 a month.
The rules used€ 170.000

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.

Gross salary
€ 85.000
Dutch savings and investments
€ 30.000
+
Foreign savings
€ 60.000
+
Foreign investments
€ 80.000
=
Assets
€ 170.000
Year by year€ 54.718
2026
Ruling
30% + partial non-resident
Net salary
€ 69.346
=
Net a year
€ 5.779 a month
€ 69.346
2027
Ruling
30%
Net salary
€ 69.346
-
Box 3 tax
all assets count
€ 1.395
=
Net a year
€ 5.663 a month
€ 67.951
2028
Ruling
ended
Net salary
€ 56.112
-
Box 3 tax
all assets count
€ 1.395
=
Net a year
€ 4.560 a month
€ 54.718
2029
Ruling
ended
Net salary
€ 56.112
-
Box 3 tax
all assets count
€ 1.395
=
Net a year
€ 4.560 a month
€ 54.718

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.

Was this calculator useful?