How the 30% ruling works in the Netherlands

Salary thresholds

The expertise test is based on your taxable salary (after deducting the allowance). Thresholds are indexed every year. For 2026, the general threshold is a taxable salary of roughly 48,000 euros per year, and there is a lower threshold of roughly 36,000 euros for people under 30 with a Dutch master's degree or equivalent. Scientific researchers and some medical specialists in training have no minimum salary requirement.

The planned changes

The rules have been reformed:

• The allowance is also capped at a percentage of the public sector salary norm, so very high earners receive the benefit only up to a maximum
• The option for partial non-resident taxation (being treated as non-resident for box 2 and box 3) ended for new rulings
• Following changes agreed in 2024, the maximum percentage is set to fall from 30 percent to 27 percent from 2027

People who already had the ruling before certain dates keep transitional rights, so always check which rules apply to your start date.

How to apply

1. 01Negotiate the ruling into your contract before you start.
2. 02Your employer submits the application to the tax authority, usually through a payroll provider. You sign the form jointly.
3. 03Provide proof of your address abroad over the past 24 months: rental contracts, utility bills and previous employment contracts are typical.
4. 04Wait for the decision. It commonly takes a few weeks to a few months.
5. 05Once approved, payroll applies the allowance, and any months you missed can often be corrected if the application was made in time.

Common questions

• Does the 150 km rule include my home country? It is measured from the Dutch border, so people who lived in Belgium, western Germany or London often do not qualify.
• Can I combine it with a mortgage? Yes, but lenders assess income differently. Talk to a mortgage adviser familiar with expats.
• Does it affect my pension or benefits? Because your taxable salary is lower, some income-related benefits and pension accrual are also calculated on a lower base.

Is it worth moving for?

For a typical tech or finance salary, the ruling can raise net pay by 10 to 15 percent. It is a significant bonus, but make sure the job itself, the rent you will pay and the life you want in the Netherlands work without it too, because five years pass quickly.

This guide is general information for planning. Rules and prices change, so always confirm with the official source before you apply or sign anything.