What is the 30% ruling?
The 30% ruling (30%-regeling) is a Dutch tax benefit for highly skilled foreign employees recruited from abroad. It allows your employer to pay up to 30% of your gross salary as a tax-free allowance, intended to cover the extra costs of living in a foreign country (extraterritoriale kosten).
In practice, this means roughly 30% of your gross salary is exempt from income tax, which can save you thousands of euros per year. Use our 30% Ruling Calculator to see your exact savings.
Eligibility requirements
To qualify for the 30% ruling in 2026, you must meet all of the following criteria:
- Recruited from abroad: You must have been recruited or transferred from outside the Netherlands by a Dutch employer. Self-employed individuals do not qualify.
- Distance requirement: You must have 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: You must possess skills or expertise that is scarce or not readily available in the Dutch labor market. This is generally demonstrated by meeting the salary threshold.
- Salary threshold: Your taxable salary (excluding the 30% allowance) must be at least €48,013 per year in 2026. For employees under 30 with a qualifying master's degree, the threshold is reduced to €36,497.
Exemptions
Scientific researchers at qualifying institutions and medical specialists in training (AIOS) are exempt from the salary threshold. PhD candidates also have reduced requirements.
How to apply
- Start employment: Begin working for your Dutch employer. The application can be submitted within 4 months of your start date.
- Gather documents: Prepare your employment contract, proof of previous residence abroad, and educational certificates (if applying for the reduced threshold).
- Joint application: You and your employer jointly submit the application to the Belastingdienst using the official form.
- Wait for decision: Processing typically takes 2-4 months. The ruling, if approved, is retroactive to your start date.
- Employer adjusts payroll: Once approved, your employer adjusts your salary split to apply the 30% tax-free allowance.
Duration and the WNT cap
The 30% ruling lasts for a maximum of 5 years from your first day of employment in the Netherlands. Time previously spent in the Netherlands may reduce this duration.
The ruling is capped at the WNT norm (Balkenendenorm), which is €262,000 for 2026. This means the maximum tax-free allowance is €78,600 (30% of €262,000), regardless of how high your salary is.
2027 changes: reduction to 27%
Important change ahead
Starting January 1, 2027, the maximum tax-free allowance will be reduced from 30% to 27% for all recipients — both new and existing ruling holders. This replaces the previously proposed step-down structure (30/20/10%). The change affects everyone and cannot be grandfathered.
If you currently receive the 30% ruling, your benefit will automatically decrease to 27% from January 2027. Use our calculator to see exactly how this affects your take-home pay.
Additional benefits
Beyond the tax-free allowance, the 30% ruling provides several additional benefits:
- Partial non-resident status: You can opt for partial non-resident taxpayer status in Box 2 (substantial interest) and Box 3 (savings and investments), meaning you only pay Dutch tax on Dutch-source income in these boxes.
- Driver's license exchange: 30% ruling holders can exchange their foreign driver's license for a Dutch one without taking a driving test (from most countries).
- Tax-free reimbursements: Your employer can reimburse international school fees and relocation costs tax-free on top of the 30% allowance.
Common mistakes to avoid
- Applying late: You must apply within 4 months of your start date. Late applications mean you lose months of benefit.
- Ignoring the salary threshold: Your taxable salary (after the 30% deduction) must meet the minimum. If your salary is too close to the threshold, negotiate accordingly.
- Not considering the 3-month gap rule: When switching employers, you must start the new job within 3 months or lose the ruling entirely.
- Forgetting partial non-resident status: Many expats don't realize they can opt for Box 2/3 exemptions, leaving money on the table.
Frequently asked questions
Can I still get the 30% ruling if I worked in the Netherlands before?
It depends. If you previously lived or worked in the Netherlands, the time spent here may reduce your eligibility period. You must have lived more than 150 km from the Dutch border for at least 16 of the 24 months before your start date.
Does my employer need to apply for the 30% ruling?
Yes. The 30% ruling must be applied for jointly by you and your employer through the Belastingdienst. Your employer submits the application, but both parties sign it.
What happens if I change employers?
You can transfer the 30% ruling to a new employer, but you must start the new job within 3 months of leaving the old one. A new joint application must be submitted with the new employer.