Netherlands Tax Guide 2026 — 30% Ruling Changes, Box 3 Wealth Tax & The Real Cost of Amsterdam

The 30% ruling got slammed in 2024. Here's what 2026 actually looks like for expats, and why the math still works for many.

30% Ruling 2026 — The New Reality

Feature	Old (Pre-2024)	New (2026)
Exemption	30% of gross salary	30% of taxable salary (after pension)
Duration	5 years	5 years (unchanged)
Cap	None	€233,000/year (2026 indexed)
Partial years	Full benefit	Prorated monthly

Key change: Exemption now applies to taxable salary (after pension deduction ~27.65%). Effective benefit dropped from 30% → ~21.7% of gross.

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2026 Tax Brackets (Box 1 — Work & Home)

Taxable Income	Rate
€0 – €38,098	36.97% (9.32% + 27.65%)
€38,099 – €75,518	36.97%
Over €75,518	49.50% (21.85% + 27.65%)

Wait — only 2 brackets? Yes. The 36.97% is a combined rate (income tax + national insurance). The 49.5% is the top marginal.

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Social Security (Employee Share, 2026)

Contribution	Rate	Cap (Annual)
AOW (Old Age)	17.90%	€38,098
ANW (Survivors)	0.60%	€38,098
Wlz (Long-term Care)	9.65%	€75,518
Unemployment (WW)	0% (employer pays)	—
Pension (sector)	~5-10%	Varies

Total employee SS: ~28% on first €38k, ~10% on €38k-€75k, ~0% above €75k.

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Real Examples: With vs Without 30% Ruling

€60,000 Software Engineer (Expat, <5 years NL)

	With 30% Ruling	Without (Standard)
Gross salary	€60,000	€60,000
Pension deduction (27.65%)	-€16,590	-€16,590
Taxable for 30%	€43,410	—
30% exemption	-€13,023	—
Taxable income (Box 1)	€30,387	€43,410
Box 1 tax (36.97%)	€11,233	€16,048
Employee SS	€10,680	€10,680
Total deductions	€21,913	€26,728
Net/month	€3,174	€2,773

30% ruling saves ~€400/month at €60k.

€100,000 Senior/Lead (Expat, <5 years NL)

	With 30% Ruling (capped)	Without (Standard)
Gross salary	€100,000	€100,000
Pension deduction	-€27,650	-€27,650
Taxable for 30%	€72,350	—
30% exemption (capped at €69,900)	-€20,970	—
Taxable income (Box 1)	€51,380	€72,350
Box 1 tax	€18,995	€26,747
Employee SS	€11,950	€11,950
Total deductions	€30,945	€38,697
Net/month	€5,755	€5,109

30% ruling saves ~€650/month at €100k (cap limits benefit).

€150,000 Principal/VP (Expat, <5 years NL)

	With 30% Ruling (capped)	Without (Standard)
Gross salary	€150,000	€150,000
Pension deduction	-€41,475	-€41,475
Taxable for 30%	€108,525	—
30% exemption (max €69,900)	-€20,970	—
Taxable income (Box 1)	€87,555	€108,525
Box 1 tax	€35,264	€45,170
Employee SS	€11,950	€11,950
Total deductions	€47,214	€57,120
Net/month	€8,565	€7,740

30% ruling saves ~€825/month at €150k (cap severely limits benefit).

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Box 3 Wealth Tax (Vermogensbelasting) 2026 — The Silent Killer

Net Assets	Deemed Return	Tax (36%)
€0 – €57,000	0%	€0
€57,001 – €115,000	1.03%	~€215
€115,001 – €1,000,000	4.03%	~€1,400–€14,500
Over €1,000,000	5.53%	Scales hard

At €500k net worth: ~€7,200/year. At €1M: ~€20k/year.

30% ruling holders: Box 3 still applies on worldwide assets. No exemption.

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The "Partial Non-Resident" Election

If you keep foreign property/investments, you can elect partial non-resident status:

• Box 1 (work): Resident rates (with 30% ruling)
• Box 2/3 (wealth): Non-resident rates (often 0%)

Must file Form M + elect by April 1. Saves thousands on Box 3.

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Netherlands vs Neighbours (€100k Gross)

Country/Regime	Net/Month	Effective Rate
NL (30% Ruling, capped)	€5,755	42.5%
NL (Standard)	€5,109	48.9%
Germany (Standard, Munich)	€5,350	46.5%
Belgium (Expat regime)	€5,400	46%
UK (Standard, London)	£5,140 (€6,050)	39.5%

30% ruling still beats Germany/Belgium standard. But cap hurts >€100k.

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Quick Calculator

Exact numbers for your salary + 30% ruling eligibility + Box 3 assets:
taxyoursalary.com/netherlands — 2026 rates, 30% ruling capped, Box 3 wealth tax, partial non-resident option.

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Source: Belastingdienst 2026 tabellen, Wet IB 2024 wijzigingen (30% ruling cap), Box 3 fictieve opbrengst. Always consult a Dutch belastingadviseur.