Please find below, as an example, two indicative gross-to-net calculations, one with and one without the 30% ruling. We drafted these calculations based on the following facts and circumstances:
- A gross income of EUR 70,000 per annum.
 
- A company car with a list price of EUR 35,000. A fringe benefit of 22% applies to this situation.
 
- A primary residence with a value of EUR 400,000.
 
- A mortgage loan of EUR 400,000 at an annual interest rate of 3%.
 
- Alimony paid to the former partner (no children) of EUR 9,000 per annum.
 
Calculation with 30% ruling
|   | 
Fiscal (EUR) | 
Actual (EUR) | 
| Dutch salary | 
70,000 | 
70,000 | 
| Less: 30% remuneration | 
(28,700) | 
(28,700) | 
| Add: Private use company car | 
7,700 | 
  | 
| Wage for wage tax and national insurance | 
49,000 | 
  | 
| Add: Deemed rental income | 
1,400 | 
  | 
  | 
| Less: Mortgage interest | 
(12,000) | 
  | 
(12,000) | 
| Income/deduction from primary residence | 
(10,600) | 
  | 
| Less: Alimony paid | 
(9,000) | 
(9,000) | 
| Taxable income | 
29,400 | 
  | 
| National insurance tax | 
  | 
(8,129) | 
| Income tax box 1 | 
  | 
(2,727) | 
| Total levy rebate | 
  | 
6,976 | 
| 30% remuneration | 
  | 
28,700 | 
| Net income (after deductions) | 
  | 
45,120 | 
Calculation without 30% ruling 
|   | 
Fiscal (EUR) | 
Actual (EUR) | 
| Dutch salary | 
70,000 | 
70,000 | 
| Less: 30% remuneration | 
0 | 
0 | 
| Add: Private use company car | 
7,700 | 
  | 
| Wage for wage tax and national insurance | 
77,700 | 
  | 
| Add: Deemed rental income | 
1,400 | 
  | 
  | 
| Less: Mortgage interest | 
(12,000) | 
  | 
(12,000) | 
| Income/deduction from primary residence | 
(10,600) | 
  | 
| Less: Alimony paid | 
(9,000) | 
(9,000) | 
| Taxable income | 
58,100 | 
  | 
| National insurance tax | 
  | 
(10,271) | 
| Income tax box I | 
  | 
(11,946) | 
| Total levy rebate | 
  | 
3,357 | 
| 30% remuneration | 
  | 
0 | 
| Net income (after deductions) | 
  | 
30,140 |