the 30% ruling in the netherlands

For knowledge migrants moving to Eindhoven, Arnhem, Amsterdam or anywhere else in the Netherlands, the 30% ruling is usually the single most valuable line item in the package. It changes your net pay, the size of mortgage you can get, and how your year-one tax return looks. This page walks you through the four eligibility tests, the application process, the 2026 and 2027 changes, and the practical effects on your finances — with links to the deeper guides when you need them.

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Key facts
  • →A Dutch tax incentive that lets your employer pay up to 30% of your gross salary tax-free for up to five years.
  • →Available to knowledge migrants recruited from abroad who clear a salary threshold and the 150-km rule.
  • →2026 taxable threshold: €46,660 — or €35,468 if you are under 30 with a Dutch-recognised master’s.
  • →Application is filed jointly with your employer, within four months of your first working day.
  • →From 2027 onwards the benefit phases down (30% → 27% → 20% over five years).
  • →Affects your net pay, your mortgage capacity and your annual tax return — worth getting right.
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What the 30% ruling actually is

The 30% ruling is a tax-free reimbursement of extraterritorial costs. In practice, your Dutch employer agrees to pay up to 30% of your gross salary as an allowance that is not subject to income tax. Your gross stays the same on paper, but your net climbs. For someone earning €80,000 gross, that can mean €8,000–€12,000 a year in extra take-home, depending on the bracket. The ruling lasts a maximum of five years from the date your application is approved.

Who qualifies

Four tests run in parallel. You need to be recruited from abroad by a Dutch wage-tax employer, you need to have lived more than 150 km from the Dutch border for at least 16 of the 24 months before your start date, you need to clear a taxable-salary threshold (€46,660 in 2026, or €35,468 if you are under 30 with a Dutch master’s), and you need to be considered a scarce specialist — which the Belastingdienst usually evidences via the salary test itself. Knowledge-migrant visa holders are assessed on the same four tests as EU nationals. For details, see the eligibility guide.

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How to apply

The application is joint: you and your employer file together with the Belastingdienst, using the “Verzoek loonheffingen 30%-regeling” form, within four months of your first working day. File on time and the benefit applies from day one. File late and you only get it from the month of application onwards. Processing takes around eight to ten weeks. Most large Brainport employers — ASML, NXP, Philips, Signify — handle this through their HR or relocation desk. Smaller employers may need a nudge. The step-by-step application guide covers the documents you need and how to chase a slow case.

2026 and 2027 changes

The rules tightened in 2024 and tighten again from 2027. The 2024 cap fixed the ruling to the Balkenende norm (around €246,000 gross in 2026). From 2027 the benefit phases down: 30% for the first 20 months, then 27% for the next 20, then 20% for the final 20 months — five years total but a lower average benefit. Transitional rules protect rulings granted before 2024 in some cases. If your contract started in 2024 or later, the new regime applies in full. The 2026 changes guide walks through the maths with worked examples.

Get a read on your specific contract

Reading the 30% ruling rules is one thing; checking whether your contract clears them is another. Book a free 30-minute call with an advisor at our Eindhoven or Arnhem office for an independent read.

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Frequently asked questions

No. You and your employer file jointly with the Belastingdienst within four months of your first working day. File later and you only get the benefit from the month of application — not from day one.

Probably not. The 150-km rule disqualifies most of Belgium, north-western Germany and Luxembourg. You need to have lived outside the 150-km zone for at least 16 of the 24 months before you start working in the Netherlands.

Some Dutch lenders count your full gross salary toward the affordability test, others only the taxable 70%. The gap can be tens of thousands of euros in maximum mortgage. We compare both, which is why two scenarios are shown on the homepage calculator.

Yes, if you start with a new Dutch wage-tax employer within three months. The new employer has to file a new joint application, but the eligibility tests do not need to be re-passed. Gaps longer than three months break the ruling.

You move onto the same tax treatment as a regular Dutch resident. There is no extension. Many expats use the run-up to year five to optimise pension contributions, lijfrente premiums and Box 3 positioning before the higher tax kicks in.

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Reviewed by Joan Ottenheim, CFP & FFP. Joan is the founder of buro philip van den hurk, a Dutch independent financial advisory firm operating since 1993. Last reviewed: 12 May 2026.

Independent · AFM-registered · CFP & FFP credentials · Offices in Eindhoven and Arnhem.