The 30% ruling, explained
What the Dutch 30% ruling is, who gets it, what changes in 2027, and what it means for your tax return.
Facts checked on 1 November 2026.
What it is
The 30% ruling is a tax break for people recruited from abroad. Your employer can pay up to 30% of your salary tax-free, to cover the extra costs of moving here.
Your employer applies for it, together with you. The Belastingdienst decides.
Who can get it
- You were hired or sent from abroad to work in the Netherlands.
- In the 2 years before you started, you lived more than 150 km from the Dutch border for more than 16 of those 24 months.
- Your taxable salary is above the minimum: €48,013 in 2026, or €36,497 if you are under 30 and have a master's degree.
You can have the ruling for at most 5 years. Earlier time you lived or worked here in the last 25 years is taken off.
What changes
| Year | Tax-free part | Good to know |
|---|---|---|
| 2025 and 2026 | 30% | Calculated over salary up to €262,000 (2026). |
| From 2027 | 27% | If you already had the ruling in December 2023, you keep 30% until your ruling ends. |
Partial non-resident status
This option lets you be taxed as a non-resident for your savings and investments (box 3). Savings and investments abroad are then not taxed here.
It was ended in 2025. If you already had the 30% ruling in December 2023, you can still choose it on your 2025 and 2026 tax returns. From 2027 it is gone for everyone.
Choosing it is not always better. If you have Dutch savings or a home abroad, ask a tax advisor before you choose.
In your tax return
The fiscal wage (fiscaal loon) on your jaaropgaaf already leaves out the tax-free part. Use that number as it is. Don't take 30% off again.
BelastingBuddy asks about the ruling and adds the right papers to your checklist.
Sources
- Forvis Mazars – Dutch expat ruling in 2026 and 2027
- The Hague International Centre – Income tax return FAQ
BelastingBuddy is a guide, not a tax advisor. Rules can change; check the Belastingdienst if in doubt.