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How is the 30% ruling calculated?

The 30% ruling is calculated as up to 30% of all salary elements (gross salary, bonus, vacation pay, 13th month, etc.). This amount is deducted from the employee’s taxable income in payroll and the remainder (at least 70%) is progressively taxed.

We have included a simplified example below.

Gross salary per month: €6,000

Benefit 30% rule: €1,800 (30% of €6,000)
Salary taxed: €4,200 (70% of €6,000)
Tax on salary: €2,100 (50% as an example)
Net salary: €3,900 (€2,100 + €1,800)

If you have any doubts or need help with a calculation, feel free to contact us for a review.