What is the 30% ruling?
The Netherlands 30% ruling (30%-regeling) is a tax reduction for skilled migrants recruited from abroad. If granted, up to 30% of your gross salary is treated as a tax-free allowance for the extra-territorial costs of working in the Netherlands.
For most expat hires this is the single biggest line-item in the relocation math. On a €80,000 gross salary, the ruling can save you roughly €8,000–€12,000 in tax per year — compounded across up to 5 years of eligibility.
Calculate your net salary
Without 30% ruling
€4,342/mo net
Effective rate 34.9%
With 30% ruling
€5,316/mo net
Effective rate 20.3%
You keep €974 more per month with the 30% ruling — that's €11,688 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 vs without the 30% ruling
Based on 2026 rates. Assumes a single person, no dependents, and the 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 | €3,487 | €4,217 | +€730 | +€43,800 |
| Senior / specialist €96,000/year | €8,000 | €4,928 | €6,195 | +€1,267 | +€76,020 |
| Leadership / director €144,000/year | €12,000 | €6,786 | €8,704 | +€1,918 | +€115,080 |
The 30% ruling is capped above a gross salary of roughly €233,000 per year — above this cap the tax-free portion is limited to 30% of that ceiling, and additional salary is fully taxed.
Who qualifies?
- 1.Recruited from abroad. You must have 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 (below 30 with Master's degree: €35,468). This is the salary after the 30% deduction.
- 3.Specific expertise. Your skills must be scarce or absent in the Dutch labour market (typically met by the salary threshold for most industries).
- 4.Joint employer application. You and your employer submit the application to the Belastingdienst within 4 months of your start date to ensure retroactive treatment.
2024 changes and transition rules
The 30% ruling has been reformed twice in rapid succession. The key rules to be aware of:
- Salary cap since 2024: The tax-free portion is capped at 30% of roughly €233,000/year (WNT Balkenende-norm).
- Stepped reduction (2024–2026): 30% for the first 20 months, 20% for the next 20, and 10% for the final 20 — a total of 5 years.
- 2027 reversal: The Dutch government has legislated a return to a flat 27% for 5 years starting January 2027, with transition rules for existing beneficiaries.
- 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. Always confirm the exact percentage that applies to your start date 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 benefit for qualifying skilled migrants. If you meet the criteria, up to 30% of your gross salary can be paid tax-free as reimbursement for the extra-territorial costs of working abroad. For a €80,000 gross salary, this can add roughly €8,000–€12,000 to your yearly take-home pay. The ruling is granted for a maximum of 5 years.
Who qualifies for the 30% ruling?
To qualify you must be recruited from abroad (lived more than 150 km from the Dutch border for at least 16 of the 24 months before starting work), have specific expertise that is scarce or absent in the Dutch labour market, and meet the minimum taxable salary threshold. For 2026 the general minimum taxable salary is €46,660 (lower for those under 30 with a Master's degree). Your employer must apply jointly with you to the Belastingdienst within 4 months of starting work to get the ruling backdated.
How do I apply for the 30% ruling?
You and your employer submit a joint application ("Verzoek Toepassing 30%-regeling") to the Belastingdienst. If filed within 4 months of your start date, the ruling applies retroactively from day one. Filed later, it applies from the first of the month following the decision. Processing typically takes 10–20 weeks. Required evidence includes your employment contract, proof of residence outside the 150 km zone before hire, CV, and diplomas.
Is the 30% ruling really 30%?
Not quite, due to recent reforms. From January 2024 the ruling has been structured as 30%–20%–10% over the 5-year period: 30% tax-free for the first 20 months, 20% for the next 20 months, and 10% for the final 20 months. However, a 2024 coalition agreement has since reversed this stepped reduction — from 2027 the ruling returns to a flat 27% for 5 years, with transition rules for current beneficiaries. Our calculator uses the simplified 30% assumption for planning purposes. Always confirm the applicable rate for your start date with a Dutch tax adviser.
What is the salary cap on the 30% ruling?
Since 2024 the 30% ruling is capped at the WNT Balkenende-norm: for 2026 this means the tax-free portion is limited to 30% of roughly €233,000 per year. Salary above that cap is fully taxed at the normal progressive rates (35.82% / 49.5%). Existing rulings granted before 2023 keep grandfathered treatment until the end of 2026.
How long does the 30% ruling last?
Maximum of 5 years (reduced from 8 years in 2019, with transition rules for earlier grants). Any prior time spent living or working in the Netherlands within the 25-year window before your current start date is deducted from the duration.
Can I still get the 30% ruling in 2026?
Yes. Despite recent legislative changes to tighten and then partially restore the scheme, the 30% ruling remains active for new hires in 2026. The specific percentage (30% for 20 months vs flat 27% from 2027) depends on your start date. Our calculator assumes the standard 30% allowance for illustrative net-pay projections.