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.

Forfait that applies from 2027-01-01percent
Tax-free allowance in 2026euros
Tax-free allowance from 2027euros
Allowance lost yearlyeuros
Which rule binds in 2027
Net cash lost yearlyeuros
Ruling months left on 2027-01-01months
Net cash lost over the rest of the termeuros
Whole register, not one employee
Export every expat on the ruling to CSV with their 2027 allowance, binding rule and term end date, and get a browser alarm before each ruling cliff. $60 once · one licence key per person or team seat · 7-day full refund. A Dutch tax adviser bills 80-180 an hour, 145 average in 2026; one ruling recalculation per employee is about an hour of that.
CSV export and ruling alarms
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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This page is the working piece. The full pack has everything below.

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.

A Dutch tax adviser bills 80-180 an hour, 145 average in 2026; one ruling recalculation per employee is about an hour of that.

Buy the full version — $60

Questions people ask

What does this calculator actually do?

It takes five inputs - the first day of the ruling, gross annual salary, which salary norm applies, the employee marginal tax rate and how many employees share the profile - and returns eight values: the 2027 forfait percentage, the 2026 allowance, the 2027 allowance, allowance lost yearly, which rule binds, net cash lost yearly, months left on 2027-01-01 and net cash lost over the rest of the term.

Who is it for?

Payroll and HR staff at Dutch employers who run international hires through AFAS, Nmbrs or Personio in a browser tab, and the expat employees themselves. It is built for the person who has to answer, before the January 2027 payroll run, what each ruling is worth next year.

Why will a free chatbot not do this?

Because the loss is usually not 3 percent. The allowance is the lower of the forfait and gross salary minus the salary norm, and both change on the same day. Below roughly 69000 euros gross the norm binds, so the real loss is the 2423 euro norm step. Chatbots quote the headline percentage and the 2025 norm.

What is free and what needs the key?

Free is the entire calculation for one employee, unlimited, with no key: all five inputs and all eight outputs. The 60 dollar key adds a different axis - CSV export of your whole expat register with each employee's 2027 allowance, binding rule and term end date, plus browser alarms before each ruling cliff.

What would this cost from a person?

A Dutch tax adviser bills 80 to 180 euros an hour, with a 2026 average of about 145 for a self-employed adviser. Recalculating one ruling by hand, checking the transitional rule and the two norms, is roughly an hour per employee. Twenty expats is twenty of those hours.

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