What is the 30% ruling?
The Netherlands 30% ruling (30%-regeling) is a tax break for skilled workers recruited from abroad. When granted, up to 30% of your gross salary is paid as a tax-free allowance to cover the extra-territorial costs of working in the Netherlands.
For most expat hires, this is the single biggest line in the relocation math. On an €80,000 gross salary, the ruling can save you roughly €8,000 to €12,000 in tax per year, compounded across up to 5 years of eligibility.
Work out your net salary
Without 30% ruling
€4,334/mo net
Effective rate 35%
With 30% ruling
€5,351/mo net
Effective rate 19.7%
You keep €1,017 more per month with the 30% ruling — that's €12,204 per year in extra take-home pay across up to 5 years of eligibility.
Based on 2025 Belastingdienst rates. Does not include employer-paid health insurance contributions or pension premiums. Assumes a full tax-free allowance of 30% of gross (applicable to salary above the minimum threshold until the €233,000 salary cap).
Worked examples: net salary, with and without the 30% ruling
Using 2026 rates. Single person, no dependents, full 30% tax-free allowance.
| Tier | Gross/mo | Net without | Net with 30% | Monthly benefit | 5-year benefit |
|---|---|---|---|---|---|
| Entry-level expat €60,000/year | €5,000 | €3,515 | €4,247 | +€732 | +€43,920 |
| Senior / specialist €96,000/year | €8,000 | €4,920 | €6,213 | +€1,293 | +€77,580 |
| Leadership / director €144,000/year | €12,000 | €6,740 | €8,696 | +€1,956 | +€117,360 |
The 30% ruling has a cap. Above a gross salary of roughly €233,000 a year, the tax-free portion is locked at 30% of that ceiling, and every euro above is taxed at the normal rates.
Who qualifies?
- 1.Recruited from abroad. You lived more than 150 km from the Dutch border for at least 16 of the 24 months before starting work in the Netherlands.
- 2.Minimum taxable salary. For 2026, the general minimum taxable salary is €46,660 (under 30 with a Master's degree: €35,468). That is the salary after the 30% deduction.
- 3.Specific expertise. Your skills must be scarce or absent in the Dutch labour market. For most industries, clearing the salary threshold is enough.
- 4.Joint employer application. You and your employer submit to the Belastingdienst within 4 months of your start date to keep the ruling backdated to day one.
2024 changes and transition rules
The 30% ruling has been reformed twice in quick succession. The rules worth knowing:
- Salary cap since 2024: The tax-free portion is capped at 30% of roughly €233,000 per year (the WNT Balkenende-norm).
- Stepped reduction (2024 to 2026): 30% for the first 20 months, 20% for the next 20, and 10% for the final 20. Five years in total.
- 2027 reversal: The Dutch government has legislated a return to a flat 27% for 5 years starting January 2027, with transition rules for people already on the ruling.
- Partial non-resident status removed: Beneficiaries can no longer opt out of Box 2/3 taxation as a partial non-resident.
Our calculator uses the simplified 30% allowance for planning purposes. For the exact percentage that applies to your start date, check with a Dutch tax adviser.
Related tools
Frequently asked questions
What is the 30% ruling in the Netherlands?
The 30% ruling (30%-regeling) is a Dutch tax break for qualifying skilled migrants. If you meet the criteria, up to 30% of your gross salary is paid tax-free to offset the extra-territorial costs of working abroad. On an €80,000 gross salary, that works out to roughly €8,000 to €12,000 more in take-home pay each year. The ruling runs for a maximum of 5 years.
Who qualifies for the 30% ruling?
Three things have to line up. You were recruited from abroad (lived more than 150 km from the Dutch border for at least 16 of the 24 months before starting work). Your expertise is scarce or absent in the Dutch labour market. And your taxable salary clears the threshold: for 2026, the general minimum is €46,660 (lower for those under 30 with a Master's degree). Your employer applies jointly with you to the Belastingdienst within 4 months of your start date to keep the ruling backdated.
How do I apply for the 30% ruling?
You and your employer file a joint application ("Verzoek Toepassing 30%-regeling") with the Belastingdienst. File within 4 months of your start date and the ruling runs retroactively from day one. File later and it starts from the month after the decision. Processing takes 10 to 20 weeks. You will need your employment contract, proof of residence outside the 150 km zone before hire, a CV, and diplomas.
Is the 30% ruling really 30%?
Not always. From January 2024 the ruling was restructured as 30%/20%/10% across the 5 years: 30% tax-free for the first 20 months, 20% for the next 20, and 10% for the final 20. A 2024 coalition agreement then reversed it. From 2027 the ruling returns to a flat 27% for 5 years, with transition rules for people already on it. Our calculator uses the simplified 30% assumption for planning. Confirm the exact rate for your start date with a Dutch tax adviser.
What is the salary cap on the 30% ruling?
Since 2024 the ruling is capped at the WNT Balkenende-norm. For 2026 that means the tax-free portion is limited to 30% of roughly €233,000 per year. Salary above that cap is taxed at the normal progressive rates (35.82% / 49.5%). Rulings granted before 2023 keep grandfathered treatment until the end of 2026.
How long does the 30% ruling last?
Five years at most (cut from 8 in 2019, with transition rules for earlier grants). Any time you have already lived or worked in the Netherlands within the 25-year window before your start date gets subtracted from the duration.
Can I still get the 30% ruling in 2026?
Yes. The scheme has been tightened and then partly restored, but it is active for new hires in 2026. The specific percentage (30% for 20 months, or flat 27% from 2027) depends on your start date. Our calculator uses the standard 30% allowance for illustrative net-pay projections.