Please find below, as an example, two 2019 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 255,000.
- A mortgage loan of EUR 255,000 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 |
(23,310) |
(23,310) |
| Add: Private use company car |
7,700 |
|
| Wage for wage tax and national insurance |
54,390 |
|
| Add: Deemed rental income |
1,657 |
|
|
| Less: Mortgage interest |
(7,650) |
|
(7,650) |
| Income/deduction from primary residence |
(5,993) |
|
| Less: Alimony paid |
(9,000) |
(9,000) |
| Taxable income |
39,397 |
|
| National insurance tax |
|
(9,483) |
| Income tax box 1 |
|
(5,230) |
| Total levy rebate |
|
3,678 |
| 30% remuneration |
|
23,310 |
| Net income (after deductions) |
|
42,315 |
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 |
1,657 |
|
|
| Less: Mortgage interest |
(7,650) |
|
(7,650) |
| Income/deduction from primary residence |
(5,993) |
|
| Less: Alimony paid |
(9,000) |
(9,000) |
| Taxable income |
62,707 |
|
| National insurance tax |
|
(9,483) |
| Income tax box I |
|
(14,162) |
| Total levy rebate |
|
1,079 |
| 30% remuneration |
|
0 |
| Net income (after deductions) |
|
30,784 |
