The 30% Ruling (Expat Scheme)
The ultimate guide to the most famous Dutch tax advantage for highly skilled migrants.
Who is this guide for?
- You have been recruited from outside the Netherlands.
- You want to know if you meet the minimum salary requirements.
- You want to understand the latest political changes to the ruling for 2026.
What is the 30% ruling?
Moving to a new country involves extra costs, known as extraterritorial expenses. To compensate for this, the Dutch government allows employers to grant a tax-free allowance to highly skilled migrants.
If you meet the conditions, your employer can pay up to 30% of your gross salary entirely tax-free. This significantly increases your net take-home pay compared to local employees earning the same gross amount.
Want to see the exact numbers?
We built an interactive tool that automatically calculates your net salary for 2026, including all complex minimum threshold and partial allowance logic.
The Conditions (Who qualifies?)
To qualify for the facility, you must meet several strict requirements set by the Dutch Tax Authority (Belastingdienst):
- 1. Recruited from abroadYou must have been recruited from outside the Netherlands. Furthermore, you must have lived more than 150 kilometers from the Dutch border for more than 16 months out of the 24 months prior to your first day of work in the Netherlands.
2. Minimum Salary Thresholds (2026)
Your specific expertise must be scarce in the Dutch labor market. This is proven by meeting a minimum salary requirement. Note: The amounts below refer to your taxable salary (the 70% part, excluding the 30% tax-free allowance).
Standard Threshold
For most highly skilled migrants
This is the absolute minimum taxable salary required in 2026.
Master's Exception
Under 30 years old + qualifying Master's degree
If you meet these specific age and education requirements, the threshold is significantly lowered.
The 2026 Rules: What happened to the phase-out?
In late 2023, the Dutch government passed a law to slowly phase out the ruling (30% for the first 20 months, 20% for the next 20 months, and 10% for the final 20 months).
Good news: this phase-out was cancelled for 2025 and 2026!
The new cabinet reversed the decision. For 2026, the allowance remains a flat 30%. However, it is scheduled to be lowered to a flat 27% starting on January 1, 2027. The maximum duration of the ruling remains 5 years.