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. From 1 January 2027 the maximum drops to 27% for everyone who first used the ruling in 2024 or later. If you used it before 2024 you keep 30%.
who qualifies
- Recruited from abroad. You lived more than 150 km from the Dutch border for more than 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 more than €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. You and the employer send the request to the Tax Administration together. Apply within 4 months of your first working day and the ruling can apply from that first day.
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 |
| maximum tax-free allowance for a full year | €78,600 |
| duration | up to 5 years, minus earlier stays in the Netherlands |
what changes in 2027
The 2025 tax plan scrapped the 30-20-10 step-down that had been planned in 2024 and replaced it with a flat maximum of 27% from 1 January 2027. In 2025 and 2026 everyone gets up to 30%. From 2027 it depends on when you first used the ruling:
| first used the ruling | 2026 | from 2027 |
|---|---|---|
| before 2024 | 30%, current salary norm | 30% and the old (indexed) salary norm until the ruling ends |
| in 2024 | 30%, current salary norm | 27%, old (indexed) salary norm |
| from 1 January 2025 | 30%, current salary norm | 27% and a higher salary norm |
The higher norm was set in the law at €50,436, and €38,338 for under-30s with a master's, both in 2024 prices. They will be indexed, so the actual 2027 amounts will be higher. The Tax Administration publishes the indexed amounts before the year starts; check its page, or ask your employer's payroll provider, before you rely on a figure for 2027.
things people miss
- The allowance is capped at the public-sector pay norm (€262,000 in 2026), so the most you can receive tax-free in a full year is €78,600. From 2026 the cap applies to everyone; the transitional exemption for people who already had the ruling in 2022 ended on 31 December 2025.
- 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 apply again, and you must start the new job within 3 months of the old one ending.
- The salary norm has to be met every year of the ruling, not only at the start. If your salary falls below it, the ruling can stop applying, so check with payroll before a pay cut, part-time contract or unpaid leave.
- Partial non-resident tax status, which let you leave foreign savings and investments out of your Dutch return, ended on 1 January 2025. People who used the ruling before 2024 can keep using it until the end of 2026.
sources
- Belastingdienst: the 30% facility (expat scheme), 2026 thresholds and cap
- Rijksoverheid: belastingvoordeel buitenlandse werknemers, 30% to 27% and the transition table (Dutch)
- Belastingdienst: salary norm (deskundigheidsvereiste), researchers and doctors in training (Dutch)
- Belastingdienst: applying for the 30% ruling, 150 km rule and changing employer (Dutch)
- Belastingdienst: end of partial non-resident tax status (Dutch)
- Tax Plan 2025, explanatory memorandum: 27% from 2027 and the new norms (Kamerstuk 36602 nr. 5, Dutch)
- Business.gov.nl: the expat scheme (30% ruling)
vragen
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 you first used the ruling in 2024 or later, yes, from 1 January 2027. If you used it before 2024, you keep 30% and the old indexed salary norm for the rest of your ruling.
What is the 30% ruling salary threshold in 2026?
More than €48,013 taxable salary a year, not counting the tax-free allowance, or more than €36,497 if you are under 30 with a qualifying master's degree. Researchers at qualifying institutions and doctors training as specialists have no salary requirement.
What will the 30% ruling threshold be in 2027?
For rulings that started on or after 1 January 2025, a higher norm applies from 2027: €50,436 in 2024 prices (€38,338 for under-30s with a master's), indexed to 2027. Check the Tax Administration for the indexed amounts before relying on them.