30% ruling salary requirements, 2026 & 2027
Updated 14 November 2026
The salary norm is the make-or-break condition of the 30% ruling. These are the exact numbers for 2026 and what's confirmed for 2027 — including the trap of partial benefit and the cap.
The thresholds
| Requirement (taxable salary ≥) | 2026 | 2027 (new applicants) |
|---|---|---|
| Standard | €48,013 | €50,436* |
| Under 30 with qualifying master's | €36,497 | to be indexed* |
| Scientific researchers (universities, UMCs) | No salary norm | |
* 2027 amounts follow final indexation; the €50,436 standard norm was announced by the government (business.gov.nl). Started in 2024–2026? You keep the lower (indexed) norm.
Gross salary needed for the full benefit
The norm applies to your salary after the tax-free allowance. So for the full percentage you need:
| Year / group | Full benefit from gross |
|---|---|
| 2026 standard (30%) | €48,013 ÷ 0.70 = €68,590 |
| 2026 young master's (30%) | €36,497 ÷ 0.70 = €52,139 |
| 2027 standard (27%, new) | €50,436 ÷ 0.73 = €69,090 |
Earn between the norm and that level? You get a partial allowance: exactly the part of your salary above the norm. Our calculator shows your number instantly.
The cap (WNT norm)
Since 2024 the allowance is calculated over at most the WNT ("Balkenende") norm: €262,000 in 2026. Maximum tax-free allowance in 2026: 30% × €262,000 = €78,600. Salary above the cap is fully taxed.
Transitional rules for 2027 — who keeps what
| First used the ruling | Percentage from 2027 | Salary norm from 2027 |
|---|---|---|
| Before 1 Jan 2024 | 30% (unchanged) | Old norm, indexed |
| 2024 – 2026 | 27% | Old (lower) norm, indexed |
| 2027 or later | 27% | €50,436, indexed |
Background and all other conditions: the 30% ruling explained.
Frequently asked questions
Is the salary norm about gross or taxable salary?
Taxable salary — your salary after the tax-free allowance is deducted. To receive the full 30% tax-free, your gross must be at least €68,590 in 2026 (0.7 × gross ≥ €48,013).
What if my salary drops below the norm mid-year?
The norm is tested continuously. If your taxable salary falls below it (e.g. parental leave is an exception, pay cuts are not), you lose the ruling — in principle retroactively for the whole year. Discuss changes with your employer first.
Do part-time workers have a lower norm?
No — the norm is absolute, not pro-rated. Working fewer hours therefore makes it harder to qualify.
Which master’s degrees count for the reduced norm?
A Dutch academic master’s or an equivalent foreign degree (your employer may need a diploma evaluation from IDW/Nuffic). You must also still be under 30; from the month you turn 30 the standard norm applies.