Expatregeling · Skilled migrants · 2026
The 30% ruling in the Netherlands, explained.
A tax facility that lets qualifying incoming employees receive up to 30% of their salary tax-free in 2025 and 2026 — dropping to 27% from 2027. Here is how it works, who qualifies, and how we help you apply.
- Up to 30% tax-free (2025 & 2026)
- 27% flat from 1 January 2027
- Eligibility check and joint application support
- Handled in English, alongside your payroll
Key 2026 facts
- Maximum tax-free share: 30% (2025 & 2026)
- From 2027: flat 27%
- Maximum duration: 5 years (60 months)
- Granted by the Belastingdienst on application
Updated: 2026-07-28. Figures are indexed and can change — verify before deciding.
What the 30% ruling (expatregeling) actually is
When an employee moves to the Netherlands for work, they incur extraterritorial costs — the extra expenses of living and working abroad. The expatregeling, still widely called the 30% ruling, lets a Dutch employer reimburse these costs tax-free without itemising them: instead, up to a fixed percentage of the salary can be paid free of wage tax. It is a payroll facility applied by your employer, granted by the Belastingdienst on a joint application — it is not something you claim yourself on a personal return.
The percentage: 30% now, 27% from 2027
This is the headline change to know:
| Period | Maximum tax-free reimbursement |
|---|---|
| 2025 and 2026 | 30% of qualifying salary |
| From 1 January 2027 | 27% flat, for the full remaining duration |
An earlier plan to taper the percentage down in steps (the "30-20-10" idea) was scrapped and replaced with a single move to 27% from 2027. Employees who first received the allowance by December 2023 keep the 30% rate under transitional (grandfathering) rules. Because the euro amounts and the salary norm are indexed annually, always confirm the current-year figures with the Belastingdienst before making decisions.
Who qualifies
The main conditions, at a high level:
- Recruited from abroad. You are hired from outside the Netherlands or transferred to a Dutch employer.
- The 150 km rule. For at least 16 of the 24 months before your first working day you lived more than 150 km from the Dutch border (this excludes many people who lived in Belgium, Luxembourg, or parts of Germany/France).
- Specific expertise (the salary norm). Your scarce expertise is tested mainly through a minimum taxable salary (the salarisnorm), with a lower threshold for employees under 30 who hold a Dutch or equivalent master's degree. These thresholds are indexed each year.
- A valid employment relationship with a Dutch withholding-agent employer, and a joint application to the Belastingdienst.
We do not publish a fixed salary-norm figure here because it is re-indexed annually and it is precisely the number people get wrong — we confirm the exact current threshold for your start date as part of the eligibility check.
How long it lasts
The ruling runs for a maximum of 5 years (60 months), reduced by any earlier periods you previously spent in the Netherlands. If your situation changes (you switch employers, for example), continuity is possible but conditions and timing apply.
The 30% ruling vs the highly skilled migrant (kennismigrant) permit
These two are frequently confused because they often apply to the same person, but they are different instruments:
| 30% ruling (expatregeling) | Kennismigrant permit | |
|---|---|---|
| Type | Tax facility (payroll) | Immigration / residence permit |
| Granted by | Belastingdienst | IND (Immigration & Naturalisation Service) |
| Tested on | Salary norm + 150 km + recruited from abroad | A separate, higher salary criterion set for the permit |
| Who applies | Employer + employee jointly | A recognised sponsor (employer) |
If you are relocating on a kennismigrant permit, it is worth checking the 30% ruling at the same time — but each is assessed on its own rules.
How we help
We run an eligibility check against the current-year conditions, prepare the joint Belastingdienst application with your employer, and make sure the ruling is applied correctly in payroll. If you are also setting up a company here, we can align the ruling with your Dutch BV, bookkeeping and payroll, and — for founders moving over — your non-resident setup.
30% ruling — FAQ
What is the 30% ruling?
The 30% ruling (now officially the expatregeling) is a Dutch tax facility that lets an employer pay a qualifying incoming employee up to 30% of their salary as a tax-free reimbursement for the extra costs of working abroad — without having to prove those costs.
How much is the 30% ruling in 2026?
For 2025 and 2026 the maximum tax-free reimbursement remains 30%. From 1 January 2027 it drops to a flat 27% for the full remaining duration of the ruling.
Who qualifies for the 30% ruling?
Broadly: you are recruited from abroad or transferred to a Dutch employer, you were living more than 150 km from the Dutch border before starting, you have specific expertise that is scarce on the Dutch labour market (tested mainly through a minimum salary norm), and the Belastingdienst grants the ruling on a joint employer-employee application.
How long does the 30% ruling last?
The maximum duration is 5 years (60 months), reduced by earlier periods spent in the Netherlands. Recipients who first received the allowance by December 2023 keep the 30% rate under transitional rules.
Is it linked to the highly skilled migrant permit?
They are separate but often run together. The kennismigrant (highly skilled migrant) permit is an immigration route with its own salary criteria; the 30% ruling is a tax facility. Many people who come on a kennismigrant permit also qualify for the ruling, but each is assessed on its own conditions.
Written and verified by the Helderboek team
This page is general information reflecting the rules known on the update date below. It is not personalised tax, legal or immigration advice. The percentage, salary norm and duration are set by law and indexed annually — always confirm the figures for your own case with the Belastingdienst or ask us for an analysis. Updated: 2026-07-28.
Official sources
- Ondernemersplein (overheid) — 30%-regeling voor expats wordt 27% (30% for 2025/2026, 27% from 2027).
- Belastingdienst — De 30%-regeling / expatregeling (conditions, 150 km rule, salary norm, duration).
- IND — highly skilled migrant (kennismigrant) permit and salary criteria (ind.nl).
How we source this: we rely on official primary sources (Belastingdienst, Ondernemersplein, IND) and update this page whenever the rules change. About us
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