Netherlands payroll guide · 2026
Netherlands 30% Ruling and Holiday Allowance 2026
Understand why Dutch holiday allowance and the expatriate 30% ruling require explicit eligibility and contract inputs beyond a standard 2026 Box 1 estimate.
Published 2026-10-05 · reviewed 2026-10-05 · next review when the underlying official profile changes
Direct answer
Holiday allowance is compensation that may sit on top of base salary, while the 30% ruling is an eligibility-dependent tax facility. Neither should be silently assumed from a headline salary.
Holiday allowance
Contracts may quote salary with or without holiday allowance. Add taxable recurring compensation to gross pay only when it is not already included; otherwise it would be double counted.
30% ruling
Eligibility, salary thresholds, duration, caps and transitional rules require facts the standard calculator does not collect. The current profile therefore excludes the ruling and clearly labels that scope instead of applying a blanket 30% reduction.
The standard 2026 adapter applies the published Box 1 bands and income-dependent credits for the selected AOW status.
Official sources
Apply the documented profile in the Netherlands salary-after-tax calculator.