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The 30% Ruling: Complete Guide for Expats in 2026

The Dutch 30% ruling for employees recruited from abroad: who qualifies, the 2026 salary thresholds, what it is worth in net pay at different salaries, the cap, how long it lasts, applying within four months, the step down to 27% in 2027, what happens to Box 3, changing jobs, and planning for the month it ends.

← Tax GuideExpats and international13 min readUpdated 18 Oct 2026
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1The 30% ruling in a nutshell

30%tax-free part of salary in 2026 (27% from 2027)
€48,013minimum taxable salary, 2026
€78,600maximum tax-free allowance, 2026
5 yearsmaximum duration
Infographic: the Dutch 30% ruling for skilled migrants

2What it is worth

Net without the rulingExtra net with the ruling
€70,000+€11,446
€90,000+€15,757
€120,000+€21,777
Net per year including 8% holiday allowance, 2026, below AOW age, no pension.
Net withoutNet with 30%DifferenceNet with 27%
€70,000€51,821€63,267+€11,446€62,122
€90,000€61,479€77,236+€15,757€75,764
€120,000€75,732€97,509+€21,777€95,331

3Who qualifies?

All of these must apply0 of 5 done

42026 salary thresholds

Taxable salary neededGross salary needed, roughly
Standard€48,013€68,590
Under 30 with a master's degree€36,497€52,139
Scientific researchersNo minimumAt a qualifying knowledge institution

5How long it lasts, and the cap

  1. Start
    First working day

    If your employer applied within four months.

  2. Up to 5 years
    Maximum duration

    Minus earlier periods you lived or worked in the Netherlands in the 25 years before.

  3. From 2024
    Salary cap

    The allowance is limited to 30% of the public-sector salary norm: at most €78,600 in 2026.

  4. From 2027
    27%

    The tax-free part drops to 27% of salary.

6How to apply

  1. 1Agreewith your employer, in writing
  2. 2Employer applieswithin 4 months of your start
  3. 3Decisionbeschikking from the Belastingdienst
  4. 4Payrollapplies the tax-free allowance

7Box 3: partial non-resident status has ended

Ruling started before 2024Ruling started in 2024 or later
2025 and 2026Partial non-resident status still possible (transitional rule)Not available
From 2027Ends: worldwide assets in Box 3Worldwide assets in Box 3

8Changing jobs or leaving

What happens?

You start with a new Dutch employer within three monthsThe ruling can continue for the remaining term; the new employer must apply.
More than three months between jobsThe ruling ends.
You leave the NetherlandsIt ends at the end of the month after you stop working here. See leaving the Netherlands.

9Planning for the end

When the ruling ends, your full salary becomes taxable at once. There is no gradual phase-out, so many expats see a clear drop in net pay the month after it ends.

Before it ends0 of 4 done

10Common questions

Can I get the ruling if I studied in the Netherlands?

Yes, if you were recruited from abroad and meet the 150 km rule; a Dutch master's degree gives the lower threshold if you are under 30.

Does the ruling affect my pension and benefits?

Your pension is often built up on the taxable part only, and benefits look at the taxable income.

Can my employer refuse?

Yes, it is a joint choice. Many employers offer it, but it is not a right.

What else changes in 2027?

See tax changes in 2027.

Sources

This article is based on these official pages. If anything here differs from them, the official page is right.

Ready to run your own numbers?

30% ruling calculator
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