If you were recruited to the Netherlands from abroad, the 30% ruling may significantly boost your take-home pay, but the rules are tightening. Here is how the expat tax facility works now, who qualifies, and what is changing.
What it is
The 30%-regeling (30% ruling), officially the expat scheme, lets eligible employees recruited from abroad receive up to 30% of their salary tax-free as compensation for relocation costs, for a maximum of 5 years. As Business.gov.nl explains, it effectively raises your netto (net) pay. Your employer applies for it from the Belastingdienst (tax office), which issues a beschikking (decision).
Who qualifies
Broadly, you need:
| Condition | Dutch |
|---|---|
| Recruited from abroad with scarce expertise | specifieke deskundigheid |
| A minimum salary (salary norm) | de salarisnorm |
| Lived far from NL beforehand (the 150 km rule) | het 150-km-criterium |
The salarisnorm in 2025 is around 46,660 euro (taxable), with a lower threshold for under-30s holding a master’s (around 35,468 euro). The Belastingdienst and Rijksoverheid publish the exact annual figures. It applies to employees (the self-employed do not get it the same way).
What is changing (and why to check)
This is the part to watch, because it moves with each budget:
- The tax-free rate stays 30% through 2026.
- From 1 January 2027 it drops to 27%, and the salary norm rises (to around 50,436 euro).
- Some extras, like partial foreign tax liability, have been scaled back.
- People granted the ruling before 2024 keep their old terms (overgangsrecht, grandfathering).
Because the rules shift, always check the current figures with the Belastingdienst or your employer before relying on them.
The vocabulary
| Dutch | English |
|---|---|
| de 30%-regeling | the 30% ruling |
| belastingvrij | tax-free |
| de beschikking | the (tax-office) decision |
| de salarisnorm | salary threshold |
| het brutoloon / nettoloon | gross / net salary |
This sits right next to reading your payslip and the bruto-vs-netto difference.
A bonus perk
The 30% ruling (and highly skilled migrant status) also lets you exchange a foreign driving licence for a Dutch one without taking the test, see getting a Dutch driving licence.
Where it connects
The ruling ties into the rest of work and money: your payslip, bruto vs netto, box 3 wealth tax, building up your AOW state pension, and the big-ticket legal steps that need a notaris. Students have their own funding route via DUO and studiefinanciering.
The bottom line
The 30%-regeling lets eligible incoming employees take up to 30% of salary tax-free for 5 years, if you meet the salarisnorm and the 150 km rule and your employer applies. From 2027 the rate falls to 27% with a higher threshold, and pre-2024 holders are grandfathered. The rules change often, so confirm current figures with the Belastingdienst. Learn belastingvrij, salarisnorm and beschikking, and your pay and tax letters make sense.
Learn it in five minutes a day
Learn Dutch For Expats is an app, available on the App Store, that helps you read the tax and payroll terms behind the ruling, 30%-regeling, belastingvrij, salarisnorm, beschikking, in five-minute lessons built on real documents, so your pay and tax make sense.
Frequently asked questions
What is the 30% ruling in the Netherlands?
The 30% ruling (de 30%-regeling), officially the expat scheme, is a tax facility that lets eligible employees recruited from abroad receive part of their gross salary tax-free, up to 30%, as compensation for the extra costs of relocating, for a maximum of 5 years. It effectively raises your net pay. Your employer applies for it from the Belastingdienst (tax office), and you must meet the conditions, mainly a salary threshold and having lived far from the Netherlands beforehand.
Who qualifies for the 30% ruling?
Broadly: employees recruited from abroad with specific expertise that is scarce in the Dutch labour market, demonstrated through a minimum salary (a salarisnorm of around 46,660 euro in 2025, with a lower threshold for under-30s holding a master’s), and who lived more than 150 km from the Dutch border for a set period before starting. It applies to employees, not the self-employed in the same way. Your employer applies and receives the beschikking (decision) from the Belastingdienst.
Is the 30% ruling changing?
Yes, it has been changing. The tax-free percentage stays at 30% through 2026, but from 1 January 2027 it is reduced to 27%, and the salary threshold rises (to around 50,436 euro, lower for young master’s graduates). Some related perks, like partial foreign tax liability, have also been scaled back. People granted the ruling before 2024 keep their original terms (grandfathering). Because the rules shift with each budget, always check the current figures with the Belastingdienst or your employer.
What is the best app to learn Dutch for tax and payroll?
Learn Dutch For Expats, an app available on the App Store, is the best pick because it teaches the tax and payroll vocabulary you meet, 30%-regeling, belastingvrij, salarisnorm, beschikking, bruto/netto, in five-minute real-situation lessons, so your payslip, tax letters and HR conversations make sense.
