The 30% ruling is tax treatment, not extra mortgage income
The expat scheme, commonly called the 30% ruling, allows an employer to pay up to 30% of qualifying wages tax-free instead of reimbursing actual extraterritorial costs. The employer is not required to use the full percentage, and an approved decision states the period for which the facility applies.
The ruling changes how part of employment pay is taxed. It does not create another salary payment that can simply be added to gross income for a mortgage. Adding the tax-free allowance again would count the same remuneration twice.
The 2026 salary thresholds apply after the tax-free allowance
For the general expertise test in 2026, annual taxable salary excluding the tax-free allowance must be more than €48,013. For an employee younger than 30 with a qualifying academic master's degree or equivalent title, the threshold is more than €36,497. Researchers at designated institutions and doctors training as specialists can fall under a separate exception.
The maximum untaxed allowance for the whole of 2026 is €78,600. That maximum is reached at remuneration of €262,000 or more. A lower allowance may apply when the salary threshold, annual cap, part-year use or employer's payroll choice limits the percentage.
| 2026 rule | Planning figure |
|---|---|
| Maximum tax-free percentage | Up to 30% |
| General taxable-salary threshold | More than €48,013 |
| Under 30 with qualifying master's | More than €36,497 |
| Maximum full-year untaxed allowance | €78,600 |
Salary is only one part of eligibility
The employee must be in paid employment and have qualifying expertise. They must normally have been recruited from outside the Netherlands and have lived more than 150 kilometres from the Dutch border for more than 16 of the 24 months before the first Dutch working day.
The employer and employee apply together, and a formal decision is needed. Employer changes, application timing, earlier Dutch employment and the remaining validity period can affect the position. These are tax and employment questions rather than mortgage-calculator inputs.
Use documented gross salary in the mortgage calculator
Use the gross annual base salary shown in the employment documentation or lender-facing employer statement for the mortgage application. Do not enter monthly net pay, do not automatically substitute the lower taxable wage from an annual statement, and do not add another 30% on top.
Include the 8% holiday allowance only when it is paid on top of the entered base salary. Include a 13th month only when it is guaranteed. Structural variable income remains subject to the calculator's three-complete-year method and lender review.
- Start with documented gross annual base salary
- Keep the tax-free allowance from being counted a second time
- Add holiday allowance and a 13th month only when separate and qualifying
- Ask the employer, lender or adviser which document controls when figures differ
The ruling can improve cash flow without guaranteeing a larger mortgage
A higher net salary while the ruling applies can improve a buyer's personal monthly comfort and ability to build savings. The statutory mortgage maximum, however, starts from qualifying gross income and the lender's evidence and acceptance rules.
A lender can also consider employment stability, residence status, the remaining ruling period and the budget after the facility expires. Treatment varies, so this planning calculator does not increase the result merely because a user has the ruling.
What this calculator can and cannot answer
The calculator can combine documented salaried income with partner income, DUO, other debts, interest, energy label and property details under the displayed 2026 mortgage rules. It can show the statutory planning range and the recurring housing-cost picture.
It cannot confirm 30% ruling eligibility, calculate income tax or net pay, assess a residence permit, predict lender policy or decide which income document a lender will accept. Select the lender-specific-exception option when your mortgage depends on special treatment.
One realistic example
How salary entry with the 30% ruling may look
One realistic example may look like this:
- The applicant takes the gross annual base salary from the employment or lender-facing employer statement.
- The separate 8% holiday allowance and guaranteed 13th month are added with the calculator toggles when they are not already in the base figure.
- The applicant does not add the tax-free allowance again and asks the adviser to resolve any difference between the contract, payslip and annual statement.
This is an input method, not a promise that a lender will accept every component or ignore the ruling's expiry.
Common questions
Does the 30% ruling increase my maximum mortgage?
Not automatically. The ruling can improve net take-home pay, but the Dutch mortgage assessment starts from qualifying documented income, obligations, interest, property value and lender policy. The tax-free percentage is not another 30% of salary to add.
Which salary should I enter in a Dutch mortgage calculator?
Use the documented gross annual base salary intended for the mortgage application. Do not use net pay or add the tax-free allowance again. Ask the employer or adviser which document controls when the contract, employer statement and annual statement differ.
What happens to my mortgage when the 30% ruling expires?
An existing mortgage does not automatically change because the ruling ends, but household net income can fall. Budget for the post-ruling position before borrowing and ask the lender or adviser how the remaining ruling period affects the application.
Does this calculator check whether I qualify for the 30% ruling?
No. It does not calculate tax eligibility, tax savings or net salary. Eligibility depends on employment, expertise, salary, recruitment, distance, timing and an approved decision.
Can I use the mortgage calculator while my application is pending?
You can run an income-based planning estimate, but it cannot predict the tax decision or lender acceptance. Use documented salary and treat any ruling-dependent outcome as a specialist case until the relevant professionals confirm it.