◆ Expat tax guide
The 30% ruling in 2026, and what changes in 2027
The 30% ruling (now officially called the expat ruling) lets your employer pay part of your salary tax-free. The conditions, the 2026 amounts and the changes coming in 2027.
Updated October 2026
In short
- Your employer can pay up to 30% of your salary tax-free, for at most 5 years.
- Salary norm 2026: €48,013, or €36,497 if you are under 30 with a master's degree.
- Maximum in 2026: 30% of €262,000.
- From 2027 the maximum drops to 27% for people who started using the ruling in 2024 or later.
- Apply within 4 months of starting work to keep the full term.
What is the 30% ruling?
Coming to work in the Netherlands from abroad involves extra costs, such as trips home or a higher cost of living. The 30% ruling allows your employer to reimburse these extraterritorial costs tax-free as a fixed percentage of your salary, without you having to prove the actual costs. In 2026 that is up to 30%. Since recent legislation the ruling is officially called the expat ruling (expatregeling), but most people still call it the 30% ruling.
The conditions
- Recruited from abroad. Your employer hired you from outside the Netherlands, or you were transferred within an international group.
- 150 km rule. In the 24 months before your first working day in the Netherlands, you lived more than 150 km from the Dutch border for more than 16 months.
- Specific expertise. This is tested through a salary norm: your taxable salary (after the tax-free allowance) must be at least €48,013 in 2026, or €36,497 if you are under 30 and have a master’s degree. Scientific researchers at designated institutions and doctors in specialist training are exempt from the salary norm.
- Written agreement and joint application. You and your employer agree on the ruling in writing and apply together to the Belastingdienst.
Apply within four months
If you apply within four months of your first working day, the ruling applies retroactively from the start. If you apply later, it only applies from the first day of the month after the application, and the months in between are deducted from your term.
How long does it last?
The ruling lasts at most five years (60 months). Earlier periods in which you lived or worked in the Netherlands, in the past 25 years, can shorten this term. The planned step-down to 30/20/10% has been dropped.
The cap
The tax-free allowance is calculated over salary up to the public-sector salary cap. In 2026 that cap is €262,000, so the allowance is at most €78,600. In 2027 the cap rises to €273,000.
What changes in 2027
- 27% instead of 30% for employees who started using the ruling in 2024 or later.
- Transitional rule for employees who already had the ruling before 2024: they keep 30% for the rest of their term and are exempt from the higher 2027 salary norm. This also continues if they change employer, provided the new job starts within three months and the new employer and employee apply within four months.
- Higher salary norms. Announced at €50,436 and €38,338 (under 30 with a master’s), but still subject to indexation, so the final 2027 amounts may differ.
Partial non-resident status has ended
Until 2025, people with the 30% ruling could choose to be treated as a non-resident for savings and investments (box 3) and substantial shareholdings (box 2). That option was abolished on 1 January 2025. If the ruling applied to you in the last pay period of 2023, you can keep using it up to and including 2026. From 2027, everyone with the ruling is taxed as a full Dutch resident on box 2 and box 3, subject to tax treaties.
Changing jobs
The ruling is tied to your employment, so you need a new application when you change employer. The remaining term can continue if the new job starts within three months after the old one ends and the application is filed in time.
How we help
We check whether you qualify, prepare the complete application with you and your employer and handle contact with the Belastingdienst until the ruling is granted, including extensions and job changes. Fixed price: €395 incl. VAT, one-time. See our 30% ruling service.
Frequently asked questions
What is the salary norm for the 30% ruling in 2026?
In 2026 your taxable salary, after the tax-free allowance, must be at least €48,013. If you are under 30 and have a master's degree, the norm is €36,497.
Is the 30% ruling becoming 27%?
Yes. From 1 January 2027 the maximum drops to 27% for employees who started using the ruling in 2024 or later. Employees who had the ruling before 2024 keep 30% for the rest of their term.
How long does the 30% ruling last?
At most five years (60 months). Earlier periods in which you lived or worked in the Netherlands in the past 25 years can shorten the term.
Can I still apply for the 30% ruling after I started working?
Yes, but apply within four months of your first working day to have it apply retroactively. A later application only applies from the month after you apply, and the missed months are deducted from your term.
Can I keep the 30% ruling when I change employer?
Yes, if your new job starts within three months after the old one ends and you and your new employer apply in time. The remaining term then continues.
Questions about your own situation?
Book a free introductory call. We will tell you what applies to you and what it costs, before you commit to anything.