The Netherlands 30% ruling in 2026: eligibility, savings and how to claim it
The 30% ruling is a Dutch tax facility that lets your employer pay up to 30% of your salary tax-free for up to five years. In 2026 the rate is a flat 30%; from 1 January 2027 it drops to 27% for rulings that began in 2024 or later. To qualify you must be recruited from abroad, earn a taxable salary of at least €48,013 (€36,497 if you are under 30 with a master's degree), and have lived more than 150 km from the Dutch border for at least 16 of the 24 months before your first working day. The application is filed jointly with your employer within four months of starting. For a qualifying expat it is usually the single most valuable line in the package — and the calculator below shows exactly what it is worth on your salary.
By the Libravo editorial team · Updated 14 June 2026
What the 30% ruling actually is
The 30% ruling (30%-regeling) treats up to 30% of your gross salary as a tax-free reimbursement for the extra costs of working abroad. In practice your employer pays that portion tax-free, so only the remaining 70% is subject to Dutch income tax. Because Dutch box 1 rates run from about 36% to 49.5%, shifting nearly a third of your salary out of the taxable base is a large saving — and it is the reason a Dutch offer can leave you with far more net pay than the headline gross suggests.
The 2026 rate and the 27% change in 2027
For all of 2026 the allowance is a flat 30% for the full duration of the ruling. From 1 January 2027 the maximum tax-free percentage falls to a flat 27% for anyone whose ruling started on or after 1 January 2024; rulings granted before 2024 keep the full 30% for their entire five-year term under transitional rules. This is the settled outcome after a turbulent two years: the government's original 30-20-10 step-down, legislated in late 2023, was fully reversed in December 2024 and never took practical effect. So the picture is simple — 30% now, a single step down to 27% from 2027, no tapering.
Try it yourself
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Estimate for the 2026 tax year. Assumes a single employee, no dependants, standard situation. · Source: HMRC
This is a simplified estimate for general guidance, not tax advice. Real take-home pay varies with region, tax class, dependants, benefits and deductions. Check the official source for your exact figure.
Who qualifies: the four tests
Eligibility in 2026 rests on four conditions, all of which must be met. You must be recruited or transferred from abroad by a Dutch employer (or a foreign employer running Dutch payroll). You must have specific expertise that is scarce in the Dutch labour market — in practice this is demonstrated by clearing the salary threshold. You must have lived more than 150 km from the Dutch border in a straight line for at least 16 of the 24 months before your first working day, which excludes most people who already lived in or near the Netherlands, Belgium or western Germany. And your taxable salary must meet the annual minimum. Scientific researchers and some doctors in training are exempt from the salary test.
How much you actually keep
The tax-free portion is precise: 30% of your gross, capped (see below). At €60,000, €18,000 becomes tax-free; at €80,000, €24,000; at €100,000, €30,000. Your actual saving is that tax-free amount multiplied by the marginal rate it would otherwise have been taxed at, so a higher earner saves proportionally more. In effective terms the ruling can drop a six-figure salary from a ~37% effective rate to around 21%. Rather than rely on a rule of thumb, set the calculator below to the Netherlands, enter your gross, and switch on the “moving here?” toggle to see your exact 2026 take-home with and without the ruling.
The salary threshold and the €78,600 cap
Two numbers bound the benefit. The minimum taxable salary for 2026 is €48,013 in general, or €36,497 if you are under 30 and hold a Dutch-recognised master's degree — and this requirement is continuous, so a pay cut, reduced hours or unpaid leave that pushes you below it can end the ruling. At the top, the benefit is capped at the WNT (Balkenende) norm of €262,000 for 2026, meaning the tax-free allowance cannot exceed €78,600 however high your salary goes. The day you turn 30 on the reduced threshold, your salary must immediately meet the higher €48,013 figure or you lose the benefit.
How and when to apply
You cannot apply alone: the request is submitted jointly with your employer to the Belastingdienst, and it helps to have a clause about the ruling written into your employment contract. The critical deadline is four months — file within four months of your first working day and the ruling applies retroactively to day one; miss it and it only starts from the month the application is approved, costing you months of benefit. The ruling lasts a maximum of five years (60 months) with no extension, and it lapses if you leave the named employer, stay out of the Dutch labour market for more than three months between jobs, or drop below the salary threshold.
Frequently asked questions
Is the 30% ruling ending?
No. It continues, but it shrinks. The rate stays at a flat 30% through 2026 and drops to a flat 27% from 1 January 2027 for rulings that started in 2024 or later. The earlier plan to phase it down to 30-20-10 was scrapped in December 2024.
How much is the 30% ruling worth?
Up to 30% of your gross salary becomes tax-free, capped at €78,600. On an €80,000 salary that is €24,000 tax-free; your cash saving is that amount times your marginal tax rate, typically several thousand to over ten thousand euros a year. The calculator above shows your exact figure.
What is the minimum salary for the 30% ruling in 2026?
Your taxable salary must be at least €48,013 in 2026, or €36,497 if you are under 30 and hold a Dutch-recognised master's degree. The requirement is continuous, so falling below it during the year can end the ruling.
Who is eligible for the 30% ruling?
Employees recruited or transferred from abroad who have scarce expertise (shown by meeting the salary threshold) and who lived more than 150 km from the Dutch border for at least 16 of the 24 months before starting. All four conditions must be met.
How long does the 30% ruling last?
A maximum of five years — 60 months — with no extension. It can end sooner if you change to an employer not named in the decision, leave the Dutch labour market for more than three months, or fall below the salary threshold.
Can I apply for the 30% ruling myself?
No. The application is filed jointly with your employer to the Dutch Tax Authorities (Belastingdienst). Apply within four months of your first working day to get the ruling backdated to day one.
Does the 30% ruling apply to the self-employed?
Not directly. It is an employee facility tied to an employment contract and Dutch payroll. Freelancers and ZZP'ers working through their own structure generally cannot use it.
Ready to claim?
Use our free step-by-step guide with a claim-letter template, or check your flight first.
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General information based on Regulation (EC) 261/2004 and its UK retained version, not legal advice. Libravo is not affiliated with any airline.