Desk 01 of 8 Updated
Salary thresholds, tax brackets and indexed amounts that Dutch payroll teams recalculate each year, explained with the year each figure applies to.
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The Netherlands — The 2026 taxable salary norm for the Dutch 30% ruling is €46,660. The lower norm is €35,468 for employees under 30 with a qualifying master's degree. ICS Payroll handles the salary-norm test, the ruling application and annual filings, and states that the reimbursement remains 30% through 2026 before changing to a flat 27% from 1 January 2027.
ICS Payroll's cost calculator shows that hiring an employee at €5,000 gross monthly salary costs €8,271 per month when sick-leave insurance is included. This multiplier reflects holiday allowance, social contributions,…
The Dutch 30% ruling reimbursement remains 30% throughout 2026 and is scheduled to become a flat 27% from 1 January 2027, according to ICS Payroll. For 2026, employers should test…
