The 30% ruling, officially the expat scheme, lets your employer pay part of your salary tax-free: up to 30% in 2026. The allowance is meant for the extra costs of working in another country. You pay less payroll tax, so your net pay goes up.
Who can get it?
You have to meet every condition:
- You are employed by an employer that withholds Dutch payroll tax.
- You were recruited from outside the Netherlands.
- In the 24 months before your first working day, you lived more than 16 months more than 150 kilometres in a straight line from the Dutch border. People coming from Belgium, Luxembourg or a German border region usually do not qualify.
- You have expertise that is hard to find on the Dutch labour market. The Belastingdienst checks this by your salary (see below).
You apply together with your employer. The decision lasts at most 5 years; earlier periods of work or stay in the Netherlands are usually taken off.
What is the salary threshold in 2026?
| Situation | Taxable salary per year, without the allowance |
|---|---|
| Most employees | more than €48,013 |
| Under 30, with a master's degree | more than €36,497 |
There is no salary threshold for researchers at a designated institution and for doctors in specialist training.
The allowance applies to salary up to €262,000 a year, so at most €78,600 a year can be tax-free in 2026. If the allowance would bring your taxable salary below the threshold, the allowance is lowered.
How much more net pay?
An example for 2026, below the state pension age, with the tax credits and without holiday pay: from €6,000 gross a month you take home €4,081 without the ruling and €4,989 with it. That is €908 a month more. Enter your own salary in the calculator and switch the 30% ruling on.
What is changing?
According to the Dutch government, the allowance will be at most 27% from 2027, with a higher salary threshold. Employees who already used the ruling by the end of 2023 keep a transitional arrangement. We will update the calculator once the new amounts are official.