The 30% ruling in the Netherlands: requirements and how it works

Sources checked on 18 October 2026 · 5 min read

The 30% ruling (now officially called the expatregeling, or expat scheme) lets your employer pay part of your salary as a tax-free allowance for the costs of working away from home. It lowers the tax you pay, but it is only granted if every condition is met and employer and employee apply together.

Dutch terms in this guide: 30%-regeling, expatregeling, belastingvrije vergoeding, extraterritoriale kosten, beschikking, salarisnorm, in loondienst, WNT

Who this is for

People receiving a skilled job offer in the Netherlands from abroad, or already working here and wondering whether they have it or could get it. It rarely applies to jobs on or near the minimum wage.

What it is and who applies

Under the ruling, your employer can pay a tax-free allowance (belastingvrije vergoeding) of up to 30% of your salary for the extra costs of coming from abroad (extraterritoriale kosten). You and your employer apply together to the Tax Administration using its form. The answer usually comes within 8 weeks (Tax Administration).

Being eligible does not oblige the company to apply it: it is negotiated and agreed in writing.

Requirements in force in 2026

According to the Tax Administration:

You are employed (in loondienst) by your employer.
You were recruited from outside the Netherlands.
In the 24 months before your first working day, you lived more than 150 km as the crow flies from the Dutch border for more than 16 months. People living in Belgium, Luxembourg or nearby areas of Germany, France or the UK usually do not meet this.
You have specific expertise that is scarce on the Dutch labour market, measured by salary: in 2026, more than €48,013 gross a year excluding the allowance; more than €36,497 if you are under 30 with a master's degree equivalent to a Dutch one. There is no minimum for researchers at designated institutions or doctors training as specialists.
You have a positive decision (beschikking) from the Tax Administration.

2026 salary thresholds (2025: €46,660 and €35,468). They are updated every year.

How much and for how long

2025 and 2026: a tax-free allowance of up to 30%.
Cap: the calculation is capped at the maximum salary under the senior officials' pay law (WNT): €262,000 in 2026; the maximum allowance is €78,600 if you use it for the whole year.
Duration: five years at most, reduced if you previously lived or worked in the Netherlands.
Changing employer: you can keep it if your new employer also applies, within 4 months of the switch when it is outside the group of companies, and you still meet the conditions.

What changes in 2027 and transitional rules

Keep apart what applies in 2026, what Rijksoverheid already presents as decided for 2027 and what has not been published yet:

	In force in 2026	From 1 Jan 2027
Maximum tax-free	30%	27% (Rijksoverheid)
Salary threshold	€48,013 (€36,497 under-30s with a master's)	Goes up; the indexed 2027 amount has not been published yet
People who had it by 31 Dec 2023 at the latest	30%	Keep 30% and the previous salary threshold (transitional rules)

The option to be treated as a partial non-resident taxpayer (partiële buitenlandse belastingplicht) is no longer available to people starting now; those already using the ruling in 2024 can choose it up to their 2026 tax return, according to the Tax Administration.

A conceptual example (not advice)

With made-up, simplified figures: if your agreed salary is €70,000 a year and you have the ruling, your employer can pay up to €21,000 (30%) as a tax-free allowance and the remaining €49,000 as taxable salary. The taxable salary must still exceed the threshold (€48,013 in 2026). Your final net pay depends on many factors: ask your employer for a payslip simulation.

Steps

Check with your employer whether your role and salary meet the 2026 conditions.
Look back at the last 24 months: where you lived and how far from the border.
Agree in writing that the ruling will be applied and how it affects your salary.
Apply together to the Tax Administration using its form.
Keep the decision (beschikking) and check that your payslip applies it.
If you change employer, apply again within the deadline.

Common mistakes

Assuming you have the ruling because you came from abroad: you need the Tax Administration's decision.
Forgetting that the maximum drops to 27% from 2027 when comparing offers.
Mixing up gross salary and taxable salary when checking the threshold.
Relying on undated calculators or adverts: the figures change every year.

General information on a complex tax rule, checked on 18 October 2026. It is not tax advice: for your own situation, contact the Tax Administration or an adviser.

Official sources

Deadlines, amounts and requirements change. Always check them with the source.

Frequently asked questions

Can I apply on my own?

No. Employer and employee apply together (Tax Administration).

Does it apply if I already lived in the Netherlands?

Usually not: you must have been recruited from abroad and have lived more than 150 km from the border for more than 16 of the previous 24 months.

Does it apply to minimum-wage jobs?

No: in 2026 it requires an annual salary above €48,013 (€36,497 for under-30s with a master's), with exceptions for research and medical training.

How long does it last?

Up to five years, minus any time you previously lived or worked in the Netherlands.

What happens in 2027?

The maximum drops to 27% and the salary threshold goes up. People who had it by 31 December 2023 at the latest keep 30%.