guides / how does the 30% ruling work for expats in the netherlands?
The 30% ruling in 2026 and what changes in 2027
Updated 28 September 2026 · by Hitesh Satwani · figures below are live from the board
The 30% ruling lets an employer pay up to 30% of your salary as a tax-free allowance for a maximum of five years, if you were recruited from abroad and earn above a threshold: €48,013 taxable salary in 2026, or €36,497 if you are under 30 with a master's degree. For rulings that started on or after 1 January 2024 the rate drops to 27% from 1 January 2027. Rulings granted earlier keep 30%.
who qualifies
- Recruited from abroad. You lived more than 150 km from the Dutch border for at least 16 of the 24 months before your first working day in the Netherlands.
- Specific expertise. Defined purely by salary: your taxable salary after the allowance must be at least €48,013 in 2026 (roughly €68,600 gross to use the full 30%), or €36,497 if you are under 30 and hold a master's degree. Researchers at qualifying institutions have no salary requirement.
- An employer that applies with you. The request goes to the Tax Administration jointly. File within four months of starting to have it apply from day one.
the numbers in 2026
| item | 2026 |
|---|---|
| maximum tax-free share | 30% |
| minimum taxable salary (general) | €48,013 |
| minimum taxable salary, under 30 with a master's | €36,497 |
| salary cap the allowance is calculated on | €262,000 |
| duration | up to 5 years, minus earlier stays in the Netherlands |
what changes in 2027
The 2025 tax plan replaced the earlier 30-20-10 step-down with a flat 27% from 2027 for everyone whose ruling began on or after 1 January 2024. If your ruling started in 2023 or earlier you stay at 30% for its full duration. The salary thresholds are also indexed and rise each year, and the government has announced a larger increase in the threshold alongside the 27% rate; the exact 2027 amounts are published in the autumn before they apply.
things people miss
- The allowance is capped at the public-sector pay norm (€262,000 in 2026), so very high earners get 30% of the cap, not of their salary.
- The five years are reduced by any earlier period you lived or worked in the Netherlands in the past 25 years.
- The ruling is tied to the employer. If you change jobs you and the new employer reapply, and the gap between jobs must be under three months.
- Partial non-resident tax status, which used to exempt foreign savings and investments, has ended for new rulings from 2025; transitional rules cover older rulings until the end of 2026.
sources
questions
Is the 30% ruling automatic when I get a highly skilled migrant visa?+
No. They are separate. The visa comes from the IND; the ruling is a tax decision you and your employer request from the Tax Administration. Many sponsors apply for both, but ask.
Can I get the ruling if I already live in the Netherlands?+
Only if you were recruited from abroad and meet the distance rule. Moving first and finding a job later usually disqualifies you.
Does the 27% rate apply to me?+
If your ruling started on or after 1 January 2024, yes, from 1 January 2027. If it started earlier, you keep 30% for the full duration.