Headline benefit
Up to 30% of salary tax-free (2026)
Special tax regimes
🇳🇱Netherlands · 2026
Netherlands 30% ruling 2026
The Dutch 30% ruling (expatregeling) lets qualifying employees recruited from abroad receive up to 30% of remuneration as a tax-free extraterritorial-costs reimbursement, so wage tax applies to a smaller base — subject to 2026 salary norms, a WNT cap, and a five-year maximum term.
By Sammy S. · Founder · AuthorUpdated for 2026
Netherlands
Country
Max 5 years
Duration
€16,336
Payroll-tax savings
NL
Calculator
Key finding
30% ruling in one sentence
At €100,000 Dutch employment income in 2026, the Belastingdienst 30% ruling reduces modeled loonheffing by about €16,336 in our Netherlands calculator (taxable base falls to €70,000).
Updated 2026-08-06 · Tax year framing 2026
What is Netherlands 30% ruling?
The Dutch 30% ruling (expatregeling) lets qualifying employees recruited from abroad receive up to 30% of remuneration as a tax-free extraterritorial-costs reimbursement, so wage tax applies to a smaller base — subject to 2026 salary norms, a WNT cap, and a five-year maximum term.
Official name: 30%-regeling / expatregeling (extraterritorial costs)
Legal basis: Belastingdienst expatregeling · 2026 salary norms · WNT cap
Duration
Max 5 years (prior NL time deducted)
Country
Netherlands
Who typically qualifies?
- You are recruited from abroad into Dutch employment (Belastingdienst also applies a 150 km prior-residence test in standard cases).
- You have specific expertise scarce on the Dutch labour market — usually evidenced by meeting the taxable-salary norm.
- Your 2026 taxable salary (after the tax-free reimbursement) exceeds €48,013, or €36,497 if under 30 with a qualifying master’s — roughly €68,590 / €52,139 gross for a full 30% (scientific researchers at designated institutions can be exempt from the norm).
- Your employer applies to Belastingdienst; file within four months of the first working day for retroactive effect from day one.
30% ruling educational guide
How the 30% ruling works
Instead of itemising extraterritorial costs, your employer may pay up to 30% of remuneration (including the reimbursement) tax-free. Wage tax / national insurance in our model then apply to the remaining 70% — subject to the WNT cap on very high salaries.
Belastingdienst still calls it the 30%-regeling / expatregeling. The employer is not required to give the full 30%; negotiate the reimbursement in the contract.
- 2026 taxable-salary norm (after reimbursement): €48,013
- 2026 under-30 + master’s taxable norm: €36,497
- Approx. gross for full 30%: €68,590 / €52,139
- 2026 WNT cap salary: €262,000 → max tax-free €78,600
- Maximum term: 5 years
How to apply
Your employer files with Belastingdienst. Submit within four months of the first Dutch working day so the ruling can run from day one; later filings usually start the following month.
Keep evidence of prior residence outside the 150 km zone, diplomas (for the master’s norm), and the employment contract. The decision letter states the end date.
What changes in 2027?
For 2026 the tax-free percentage remains 30%. Current published reforms point to a cut to 27% from 1 January 2027 for remaining terms, replacing the previously announced 30/20/10 phase-down. Employees already under older transitional rules should read their decision letter — grandfathering can differ.
30% ruling myths vs facts
Myth: “The ruling still steps down 30% → 20% → 10%.” Fact: that phase-down was reversed; 2026 stays 30% and current guidance points to 27% from 2027 (pre-2024 starters may keep grandfathered 30%).
Myth: “There is no ceiling on high salaries.” Fact: Belastingdienst caps the tax-free reimbursement using the WNT norm (€262,000 in 2026 → max €78,600 tax-free).
Myth: “€48,013 gross is enough.” Fact: the 2026 norm is a taxable-salary floor after the tax-free reimbursement. Full 30% typically needs about €68,590 gross so €48,013 remains taxable.
Myth: “I can apply myself after I settle in.” Fact: the employer files; apply within four months of the first working day for day-one effect, and standard cases still use the 150 km prior-residence test.
Worked example — €100,000 Dutch employment income
Employee meeting the 2026 Belastingdienst salary norm. Our Netherlands engine treats 30% of gross as a tax-free extraterritorial-costs reimbursement, so loonheffing applies to 70% of salary (€70,000 taxable base here).
Gross salary
€100,000
Loonheffing (no ruling)
€37,289
Loonheffing (with 30%)
€20,953
Payroll-tax savings
€16,336
2026 taxable-salary norms: €48,013 general, or €36,497 if under 30 with a qualifying master’s. Tax-free reimbursement is capped by the WNT norm (€262,000 → max €78,600 tax-free). The percentage stays 30% in 2026; Belastingdienst guidance points to 27% from 2027 (with transitional rules for some earlier cohorts).
Open Netherlands tax calculatorCaveats
- The tax-free reimbursement is capped by the 2026 WNT norm (€262,000 salary → max €78,600 tax-free).
- The percentage remains 30% for 2026; published guidance points to 27% from 1 January 2027 (transitional relief may apply for some pre-2024 cohorts). The old 30/20/10 step-down was reversed.
- Prior Dutch work/residence can shorten the remaining five-year term.
- Changing employers requires a new application / continuity analysis.
30% ruling FAQs
It lets the employer pay up to 30% of qualifying remuneration tax-free as an extraterritorial-costs reimbursement. Wage tax is computed on the remaining base (subject to the WNT cap).
Taxable salary (after the tax-free reimbursement) above €48,013 generally, or €36,497 if under 30 with a qualifying master’s. For a full 30% reimbursement that implies roughly €68,590 / €52,139 gross. Designated scientific researchers can be exempt from the norm.
No. That phase-down was reversed. 2026 remains 30%; published guidance points to 27% from 2027, with possible transitional treatment for some earlier starters.
Up to five years, reduced by earlier Dutch work or residence periods counted under Belastingdienst rules.
In 2026 the tax-free reimbursement is capped by reference to the WNT norm of €262,000, so the maximum annual tax-free amount is €78,600 for a full year.
File within four months of the first Dutch working day for retroactive effect from day one. Later filings usually start the first day of the following month.
Yes in standard Belastingdienst cases: you generally must have lived more than 150 km from the Dutch border for a lookback period before starting Dutch work. Confirm the exact lookback on the decision criteria for your start date.
Other special tax regimes
- Beckham Law
24% flat on Spanish-source work (to €600k)
- IFICI
20% flat IRS on qualifying Portuguese income
- Italy flat tax
€300k/yr substitute tax on foreign income (2026+)
Confirm current rules with the official tax authority before you move.