The 30% ruling, explained
Updated 14 November 2026
The 30% ruling (expatregeling) is the single biggest tax break available to internationals in the Netherlands: up to 30% of your gross salary paid tax-free, for up to 5 years. Here's how it works in 2026 — and how it becomes the 27% ruling in 2027.
What it is
Employees recruited from abroad face extra costs: double housing, flights, courses, conversion of documents. Instead of reimbursing those "extraterritorial costs" receipt-by-receipt, your employer may pay up to 30% of your salary as a flat tax-free allowance — if the Belastingdienst has granted you the ruling.
The effect is dramatic. At a €70,000 salary, roughly €21,000 becomes tax-free. Since that money would otherwise be taxed at 37.56–49.5%, the net gain is typically €8,000–€11,000 per year. Calculate your exact benefit with our 30% ruling calculator.
Conditions in 2026
- Recruited from abroad: in the 24 months before your first Dutch working day you lived more than 150 km from the Dutch border for at least 16 months.
- Specific expertise, demonstrated by a salary norm: your taxable salary (after applying the ruling) must stay at or above €48,013 (2026) — or €36,497 if you're under 30 and hold a qualifying master's degree.
- Employment: you're an employee (not a freelancer), and you and your employer agree on the ruling in writing.
- Grant: your employer files the application with the Belastingdienst, ideally within 4 months of your start date (then it applies retroactively from day one).
How the allowance is calculated
The maximum allowance is 30% of your salary — but only as long as the remaining taxable salary stays at or above the norm. That creates three zones (2026 figures, standard norm):
| Gross salary | What you get |
|---|---|
| Below €48,013 | No ruling benefit |
| €48,013 – €68,590 | Partial: everything above €48,013 is tax-free |
| Above €68,590 | Full 30% tax-free (capped at salary of €262,000) |
The cap means the allowance can be at most 30% × €262,000 = €78,600 per year (2026).
What changes in 2027
From 1 January 2027 the facility officially becomes the 27% ruling:
- The maximum tax-free share drops from 30% to 27%.
- The salary norm for new applicants rises to €50,436 (standard; to be indexed).
- Transitional law: first used the ruling before 1 January 2024? You keep 30% and the old norm for your entire term. Started in 2024–2026? You move to 27% but keep the lower (indexed) norm.
Details and numbers in our companion guide: 30% ruling salary requirements 2026 & 2027.
Other perks of the ruling
- Partial foreign tax liability was abolished in 2025 — the box 2/box 3 exemption for foreign assets no longer applies (pre-2024 holders may use it for the last time over 2026 under transitional law).
- Driving licence: you can swap your foreign licence for a Dutch one without re-taking exams.
- Tax-free reimbursement of international school fees remains possible on top of the ruling.
Frequently asked questions
How long does the 30% ruling last?
A maximum of 5 years (60 months). Previous stays or work in the Netherlands are deducted from this term.
Can I keep the ruling if I change jobs?
Yes, if the new employer re-applies and the gap between jobs is no more than 3 months. The remaining term carries over.
Does the ruling apply to bonuses?
Yes — the percentage applies to your current employment income including bonuses and holiday allowance, up to the WNT cap (€262,000 in 2026).
Will I lose 30% if I already have the ruling in 2026?
If you first used the ruling before 1 January 2024 you keep 30% for your full term. If you started in 2024–2026, your rate drops to 27% on 1 January 2027, but you keep the lower (indexed) salary norm.