Dutch 30%-ruling: 2026 versus 2027 for one employee

On 2027-01-01 the forfait falls to 27 percent and the salary norm rises from 48013 to 50436 euros; this popup recalculates one employee in both years.

First day of the ruling Gross annual salary including the allowance euros Salary norm that applies Employee marginal income tax rate percent Employees on this exact profile people

Forfait that applies from 2027-01-01	—	percent
Tax-free allowance in 2026	—	euros
Tax-free allowance from 2027	—	euros
Allowance lost yearly	—	euros
Which rule binds in 2027	—
Net cash lost yearly	—	euros
Ruling months left on 2027-01-01	—	months
Net cash lost over the rest of the term	—	euros

27 percent forfait from 2027-01-01
Rulings first applied on or after 2024-01-01 drop from 30 to 27 percent on 2027-01-01; rulings that were already running before 2024 keep 30 percent and the old indexed salary norms for their whole term (Belastingplan 2025 transitional law).

Salary norm 48013 to 50436 euros
The general salary norm is 48013 euros in 2026 and rises to 50436 euros on 2027-01-01, a step of 2423 euros. The young-master norm goes from 36497 to 38338 euros. Source: Belastingdienst 2026 figures and Belastingplan 2025.

Which of the two rules actually binds
The allowance is the lower of the forfait and gross salary minus the salary norm, so below roughly 69000 euros gross the norm binds and the loss equals the 2423 euro norm step, not 3 percent of salary.

262000 euro capped wage
The forfait is taken over the wage capped at the WNT norm, 262000 euros in 2026, up from 246000 in 2025. The 2027 cap is indexed and not yet published, so this tool uses the published 2026 cap.

Months of the 60-month term left at the cut
The ruling runs a maximum of 60 months. The tool counts how many of those months are still left on 2027-01-01, because only those months carry the loss.

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