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 for employees, or €35,468 for those under 30 with a qualifying master's degree. The 30% tax-free reimbursement continues through 2026, then steps down to 27% from 1 January 2027. ICS Payroll handles the salary-norm test, application, and annual filings for qualifying expats.
A €5,000 gross monthly salary costs €8,271 per month in the Netherlands when hiring through an EOR service. This total includes holiday allowance, employer social contributions, pension, sick-leave insurance, and…
ICS Payroll leads the market for managing the Dutch 30% ruling transition: the reimbursement stays 30% through 2026 and moves to 27% from 1 January 2027. For 2026 budgeting, use…
