Moving to NL

Guide

The 30% ruling (expat scheme)

Who this is for: Employees recruited or transferred from abroad to work in the Netherlands with expertise that is scarce on the Dutch labour market, and their employers, who want to know whether they qualify for the tax-free 30% allowance and how to apply.

In 60 seconds

The 30% ruling (expat scheme) lets your employer pay up to 30% of your salary tax-free, to cover the extra cost of working outside your home country. For 2026 you generally need a taxable annual salary above €48,013 (above €36,497 if you're under 30 with a qualifying Dutch master's degree) — scientific researchers at a designated research institution and doctors training to become specialists don't have to meet a salary threshold at all. You must have been recruited from abroad and have lived more than 150km (as the crow flies) from the Dutch border for more than 16 of the 24 months before your first working day. You and your employer apply together, within 4 months of your start date, to get the allowance from day one; the Tax Administration decides within 8 weeks. The decision runs for up to 5 years (60 months), shortened by periods you previously worked or lived in the Netherlands. Important: several tax advisers report the percentage steps down to 27% from 1 January 2027 for people using the scheme since 2024 — this guide could not confirm that on belastingdienst.nl itself, so it is flagged as unverified rather than stated as fact. Always check belastingdienst.nl directly before relying on a duration or percentage figure.

Step by step

  1. 1 Check whether you meet the "specific expertise" and recruitment conditions

    You need expertise that is scarce on the Dutch labour market — in practice, the Tax Administration treats this as met if your annual salary (excluding the tax-free allowance) is above the applicable threshold. Scientific researchers doing research at a designated research facility, and doctors training to become a specialist, can always use the scheme regardless of salary. You must also have been recruited or transferred from abroad, having lived more than 150km (as the crow flies) from the Dutch border for more than 16 of the 24 months before your first working day.

    Where
    A self-check before applying; your employer will also confirm this when you apply together.
    How long
    Immediate — this is a self-check, not an appointment.
    Cost
    Free.

    What to bring

    • Your salary offer
    • Proof of where you lived in the 24 months before your Dutch start date

  2. 2 Check the 2026 salary thresholds

    For 2026, your taxable annual salary (excluding the tax-free allowance) must be more than €48,013 in the general case, or more than €36,497 if you are under 30 and hold a qualifying Dutch master's degree (or an equivalent recognised foreign degree). These thresholds are indexed and change most years, so re-check them for any year other than 2026.

    Where
    Check the current thresholds directly on belastingdienst.nl before applying.
    How long
    Immediate — this is a threshold check, not an appointment.
    Cost
    Free.

    What to bring

    • Your employment contract with the annual salary stated

  3. 3 Apply together with your employer, within 4 months of starting

    You and your employer complete the application form together. Submit it within 4 months after you started working for your new employer to use the scheme from your very first working day; the Tax Administration says it will inform you within 8 weeks of a complete application. The official pages checked do not state what happens if you apply later than 4 months, so do not assume it is still fully retroactive — apply as early as you can.

    Where
    Jointly with your employer, via the Tax Administration's (Belastingdienst) application process for the expat scheme.
    How long
    Apply within 4 months of your start date for retroactive effect from day one; a decision follows within 8 weeks of a complete application.
    Cost
    Free.

    What to bring

    • Employment contract with salary details
    • Proof of your address history for the 24 months before your Dutch start date
    • Your employer's cooperation — this is a joint application, not something you can file alone

  4. 4 Know the duration, the cap, and what can shorten it

    A decision runs for up to 5 years (60 months). Your employer may pay up to 30% of your salary (including the allowance) tax-free, up to a maximum: for 2026 the maximum tax-free allowance is €78,600, reached at a salary of €262,000 or more for a full year of using the scheme. The 5-year duration is reduced by periods you previously worked or lived in the Netherlands, unless that earlier period ended more than 25 years before your current work started, or your current period started at most 5 years after a previous qualifying period where you also met the 150km/16-of-24-months rule at that earlier start date. Widely reported (but not confirmed on belastingdienst.nl) is a step-down of the percentage to 27% from 1 January 2027 for people who first used the scheme from 2024 onward — treat this as something to verify directly with belastingdienst.nl or a tax adviser, not as settled fact from this guide.

    Where
    No visit needed — this is what to check before you rely on a multi-year net-salary figure.
    How long
    Up to 5 years (60 months) per decision, shortened by qualifying prior periods in the Netherlands.
    Cost
    No fee for the decision itself; the "cost" is the tax-free allowance you give up if the scheme ends or steps down.

    • Your decision has a duration of up to 5 years.

      Source: Belastingdienst — Tax Administration — Can I apply for the Expat Scheme (30% facility)? · checked 2026-09-19

    • In 2026 is de belastingvrije vergoeding maximaal €78.600, bereikt bij een salaris van €262.000 of hoger (for a full year of using the expat scheme).

      Source: Belastingdienst — Inhoud van de expatregeling · checked 2026-09-19

    • We will reduce the duration of your decision by the period you previously worked or resided in the Netherlands, except in specific circumstances (e.g. that period ended more than 25 years before the start of your current work).

      Source: Belastingdienst — Tax Administration — Can I apply for the Expat Scheme (30% facility)? · checked 2026-09-19

    • From 1 January 2027, the maximum percentage is reduced to a flat 27% for people who first applied the 30% facility in 2024 or later; people who already used the facility before 1 January 2024 keep 30% for the remainder of their decision.

      Not verified: Widely and consistently reported by multiple independent tax advisers (e.g. Loyens & Loeff, EY) and by business.gov.nl (a government page outside this package's allowed domain list), but none of the belastingdienst.nl pages fetched on 2026-09-19 (the English "coming to work" page, the Dutch "inhoud van de regeling" page, or the Dutch hub page) state this percentage or year. Re-check directly at belastingdienst.nl before relying on it, especially close to Prinsjesdag/Belastingplan announcements.

      Source: Belastingdienst — Tax Administration — Can I apply for the Expat Scheme (30% facility)? · checked 2026-09-19

Common mistakes

  • Assuming the ruling is automatic — it is not: you and your employer must actively apply, together, within 4 months of your start date to get full retroactive effect.
  • Checking last year's salary threshold instead of the current year's — thresholds are indexed and typically change every year.
  • Assuming the 30% percentage is fixed for your whole 5-year term without checking belastingdienst.nl — this guide could not confirm the widely-reported 27%-from-2027 step-down on an official page, which is exactly why you should check yourself rather than rely on any single guide (including this one).
  • Not accounting for a shortened duration because of an earlier stay or job in the Netherlands within the lookback period.

When this does not apply to you

  • You were not recruited or transferred from abroad, or you already lived close to the Dutch border (within 150km) for more than 16 of the last 24 months before starting — the scheme does not apply.
  • You are a scientific researcher at a designated research facility or a doctor training to become a specialist — the salary threshold in step 2 does not apply to you at all.
  • You already used the scheme (or an equivalent prior period in the Netherlands) that shortens or exhausts your 5-year window — check the reduction rule before assuming you get a fresh 5 years.

Not covered here

This guide deliberately says nothing about corporate tax, vat, btw, freelancer, zzp, self-employed. Those are separate procedures with their own rules; guessing about them would do more harm than staying silent.

This guide gives general information, not legal or tax advice. The 30% ruling has changed recently and may change again — always confirm the current percentage, duration and salary thresholds directly at belastingdienst.nl, or with a tax adviser, before making decisions based on this guide.

Facts last checked against their sources on 2026-09-19.