Updated May 2026. This post was prepared with our friends at Taxin. If you have any tax-related questions, they will answer them in English. Their contact details are at the end of this article.
Can I apply for the 30% ruling if I am going to work in the Netherlands?
If you come to work in the Netherlands from abroad, your employer may choose to pay you up to 30% of your salary tax-free as compensation for extraterritorial costs. This tax benefit is known as the 30% ruling (30%-regeling).
Do I qualify for the 30% ruling in 2026?
To benefit from the 30% ruling, you must meet all of the following conditions:
- You have a paid job in the Netherlands.
- You possess specific expertise that is scarce or unavailable in the Dutch labour market.
- You lived more than 150 km (in a straight line) from the Dutch border for at least 16 of the 24 months prior to your first working day in the Netherlands.
- You have received an approval decision (beschikking) from the Belastingdienst (Dutch Tax Authority).
- Your salary exceeds the minimum threshold (see table below).
How long is the 30% ruling valid?
For decisions issued from 1 January 2019 onwards, the benefit is valid for a maximum of 5 years.
If your decision was issued between 1 January 2012 and 31 December 2018, the original term was 8 years, but this should already have been adjusted to 5 years via a new decision from the Belastingdienst.
What is the minimum salary requirement in 2026?
Your annual taxable salary (excluding the tax-free allowance) must exceed the following thresholds:
| Profile | 2024 | 2026 |
|---|---|---|
| General | € 46,107 | € 48,013 |
| Under 30 with master’s degree | € 35,048 | € 36,497 |
These thresholds are indexed annually. They will increase again in 2027 when the new 27% rate comes into effect (see below).
Is there a maximum income cap?
Yes — this is a key change for 2026. From 1 January 2026, the WNT cap (Balkenende norm) applies: the 30% benefit only applies to income up to € 262,000 per year. Any income above this threshold is taxed at the standard rate.
I live near the Dutch border — can I still apply?
To qualify for the 30% ruling, you must have lived more than 150 km in a straight line from the Dutch border for at least 16 of the 24 months before your first working day in the Netherlands.
In practice, this excludes residents of Belgium, Luxembourg, and parts of Germany, France, and the United Kingdom located close to the Dutch border.
I worked in the Netherlands before and then left. Can I use the 30% ruling again?
Yes, in certain cases. The conditions are:
- Your previous employment in the Netherlands started no more than 5 years ago.
- When that previous job started, you were living more than 150 km from the Dutch border.
- During that previous period, you held a valid 30% ruling decision and met its conditions.
I am a scientific researcher or a doctor in specialist training — do I qualify?
Yes. If you carry out scientific research at a designated institution, or are a doctor training as a specialist, you can access the 30% facility without needing to meet the minimum salary threshold.
What changes in 2027?
From 1 January 2027, the tax-free percentage will drop from 30% to 27% for all decisions. At the same time, the salary thresholds will increase:
- General profile: € 50,436 (indexed annually)
- Under 30 with master’s degree: € 38,388 (indexed annually)
Important transitional rule: If you were already using the 30% ruling before 31 December 2023, you will keep the 30% rate and the current salary thresholds for the remainder of your decision period. The change to 27% does not apply to you.
Have questions about your specific situation?
The 30% ruling rules are complex and individual circumstances matter. Our friends at Taxin can advise you directly in English.
