Netherlands 30% Ruling 2026 · Expat Tax Facility Guide
The Dutch 30% ruling is a tax exemption facility granted to qualified international specialists recruited from abroad. It permits employers to pay up to 30% of gross salary as a tax-free reimbursement for extraterritorial expenses.
1. What is the Dutch 30% Facility?
The 30% ruling (30%-regeling) is intended to compensate international employees for the extra costs of relocating and living in the Netherlands (such as travel, housing differences, and immigration paperwork). If granted by the Dutch Tax Administration (Belastingdienst), only 70% of the employee’s contracted gross salary is subjected to Dutch wage tax (loonheffing).
2. Statutory Salary Thresholds for 2026
To qualify, you must possess specific expertise scarce in the Dutch labor market, legally evidenced by your taxable salary after applying the ruling. The post-allowance taxable salary must not fall below €46,107 for experienced professionals, or €35,048 for employees holding an accredited Master’s degree who are under 30 years old.
3. The 30/20/10 Scaling Structure
Under current transitional legislation, the facility scales over a 60-month (5-year) maximum duration: 30% tax-free for the first 20 months, 20% tax-free for the second 20 months, and 10% tax-free for the final 20 months. Grandfathering rules protect rulings granted prior to January 1, 2024.
4. The 150-Kilometer Geographical Rule
You must have resided outside the Netherlands at a distance of more than 150 kilometers from the Dutch border for more than two-thirds of the 24 months preceding your Dutch employment. This excludes residents of Belgium, Luxembourg, and neighboring regions of northwest Germany and northern France.
All figures, threshold ceilings, and contribution formulas in this guide are grounded directly in published legislation from the Belastingdienst 30% Facility Regulations ↗ .