The 30% ruling – officially now the expatregeling – lets your employer pay up to 30% of your salary as a tax-free allowance for the extra costs of moving to the Netherlands. For a knowledge migrant this can mean thousands of euros more net salary every year.
The 2026 numbers
- Maximum: 30% in 2026, 27% from 2027
- Salary norm: €48,013 (under 30 with a master’s: €36,497)
- Cap: the allowance applies to a salary of at most €262,000
- Duration: at most 60 months
Conditions in short
- You were recruited from abroad or seconded to the Netherlands
- You lived more than 150 km from the Dutch border for at least 16 of the 24 months before you started
- Your expertise is scarce in the Dutch labour market – the salary norm is the main test
- You and your employer apply together
Source: SRA – expatregeling 2026 and 2027.
Often missed
Apply in time
Within 4 months after you start – otherwise it only applies from the month after the application.
Changing jobs
You can keep the ruling with a new employer, if you apply jointly in time and the gap is short.
Your tax return
With the ruling, your return is still needed – and the M form in your first year.
Residence permit
Many knowledge migrants combine the 30% ruling with a residence permit – ask Yari Immigration.
Yari Immigration →Questions
Who can get the 30% ruling?
Employees recruited from abroad with specific expertise that is scarce in the Netherlands. In practice: you lived more than 150 km from the Dutch border for at least 16 of the 24 months before you started, and your salary meets the norm.
What is the salary norm in 2026?
€48,013 taxable salary a year, or €36,497 if you are under 30 and hold a Dutch master’s degree or a comparable foreign one. Some researchers have no salary norm.
How long does it last?
At most 5 years (60 months). Earlier stays or work in the Netherlands can shorten the period.
Is it still 30%?
In 2026 the maximum is 30%. From 2027 it becomes 27%. The scheme is now officially called the expatregeling.
Who applies – me or my employer?
You and your employer apply together, with one form to the Tax Administration. Apply within 4 months after you start, so the ruling applies from day one.
General information about Dutch tax for 2026, not personal tax advice. Rules and amounts change every year – we check your own situation before we file anything. 123 Tax is not part of the Dutch Tax Administration (Belastingdienst).