Starting a new job in the Netherlands can be exciting, but the cost of relocating abroad can quickly add up. This is where the 30% ruling Netherlands may help eligible international employees manage extra-territorial costs.
Under the scheme, an eligible employer may provide part of an employee’s salary as a tax-free allowance, subject to specific conditions and limits. In 2026, the maximum tax-free allowance is generally 30% of qualifying salary, based on a maximum salary base of €262,000.
However, eligibility depends on factors such as salary, recruitment, and previous residence. Beyond Consultancy helps employees and employers understand the 30 ruling Netherlands requirements, benefits, and application process.
What Is the 30% Ruling in the Netherlands?
The 30% ruling, officially referred to by the Dutch Tax Administration as the Expat Scheme (30% facility), is a Dutch tax facility for qualifying employees recruited from abroad.
The purpose is to compensate for certain additional costs associated with working temporarily in the Netherlands. These can include additional living expenses, travel to the employee’s home country, relocation-related costs, and other qualifying extra-territorial expenses.
Rather than reimbursing individual eligible expenses, an employer can, when the conditions are met, provide a tax-free allowance of up to 30% of salary. Importantly, the employer is not required to provide the full 30%; the actual arrangement should be agreed between employer and employee.
For a broader explanation of the scheme, explore Beyond Consultancy’s guide to the Dutch expat tax scheme and its benefits.
How Does the 30 Percent Ruling Netherlands Work?
The basic principle of the 30 percent ruling Netherlands is straightforward. If an employee qualifies and the application is approved, the employer can provide a qualifying tax-free allowance through payroll.
For example, part of an eligible employee’s remuneration may be paid as a tax-free allowance rather than being treated entirely as taxable salary. The actual benefit depends on the employee’s salary, the percentage agreed with the employer, the applicable rules, and the period covered by the ruling.
The scheme can increase an eligible employee’s net income, but the 30 tax ruling is not an automatic 30% reduction in the total income tax bill. The employer must also implement the arrangement correctly through payroll and obtain approval from the Dutch Tax Administration. Beyond Consultancy can provide guidance on how the ruling fits your Dutch tax position.
30 Ruling Netherlands Requirements: Who Is Eligible?
Eligibility for the 30 ruling Netherlands depends on several conditions. In general, the employee must be employed by an eligible employer and recruited from outside the Netherlands. They must also meet the applicable specific-expertise and salary requirements, unless an exemption applies.
Key 30 Ruling Requirements
| Requirement | What it means |
| Employment | You must generally be employed by the relevant employer |
| Recruitment | You must generally have been recruited from abroad |
| Specific expertise | You must meet the applicable salary requirement or an exemption |
| Distance requirement | Specific rules apply to where you lived before starting work |
| Salary | The applicable annual salary threshold must be met |
| Application | The employer and employee apply to the Dutch Tax Administration |
The 150-kilometre rule is another important condition. Generally, during the 24 months before your first working day in the Netherlands, you must have lived for more than 16 months more than 150 kilometres from the Dutch border. Exceptions may apply in certain situations.
For 2026, the general salary threshold is €48,013, excluding the tax-free allowance. For qualifying employees under 30 with a Dutch or equivalent foreign master’s degree, the threshold is €36,497. Certain scientific researchers and doctors in specialist training may qualify without a minimum salary requirement.
The 30 ruling in Netherlands is separate from immigration permission, so employees should also consider the Netherlands Highly Skilled Migrant Visa requirements where applicable. Understanding the immigration requirements alongside the tax rules can help employees and employers plan the relocation process more effectively.
What Are the Tax Benefits 30% Ruling (Netherlands)?
The main benefit of the 30% ruling Netherlands is that eligible employees may receive a portion of their qualifying salary tax-free.
For 2026, the maximum salary amount considered for the 30% facility is €262,000. This means the maximum tax-free allowance can reach €78,600 for someone who qualifies for the full 30% allowance for an entire year and has sufficient salary.
However, the employer does not have to provide the full 30%, and the tax-free amount may be lower depending on the employment arrangement.
The scheme can also simplify the treatment of certain qualifying extra-territorial costs. These may include additional accommodation and living expenses, certain relocation costs, travel to the employee’s home country, and some costs related to immigration documents.
For employers implementing the arrangement, correct payroll treatment is essential. Understanding Dutch payroll tax obligations for employers can help ensure the tax-free allowance is incorporated correctly into the wider employment and payroll structure.
How to Apply for the 30% Ruling
The 30% ruling application is made jointly by the employer and employee. The process generally involves:
- Check eligibility against the current 30% ruling requirements.
- Confirm the employment and salary arrangement with the employer.
- Gather the required supporting information and documents.
- Complete the application together with the employer.
- Submit the application to the Dutch Tax Administration.
- Implement the approved arrangement through payroll.
The Dutch Tax Administration states that eligible applicants should complete the application form together with their employer. A response is generally provided within eight weeks.
Timing is important, especially when starting a new position or changing employers. If you are unsure whether your employment structure meets the 30 ruling Netherlands requirements, professional guidance can help identify potential issues before the application is submitted and ensure the process is handled correctly.
Need help with your 30% ruling application? Beyond Consultancy can help you understand the eligibility requirements, coordinate the application process, and align the approved arrangement with your Dutch payroll setup.
How Long Does the 30% Ruling Last?
The ruling can apply for a maximum of five years, although the actual period can be shorter. Previous periods of work or residence in the Netherlands can affect the duration.
Changing employers does not necessarily mean losing the ruling. In certain circumstances, an existing decision can continue when moving to another employer. Different rules apply depending on whether the new employer belongs to the same group and how quickly the employee starts the new employment.
This is another area where professional advice can be useful, particularly when an employee has previously worked or lived in the Netherlands.
Latest 30 Ruling Netherlands Rules and Changes
The Dutch 30% ruling has undergone several changes in recent years, so older online information may no longer accurately describe the current position.
For 2026, the Dutch Tax Administration lists the specific-expertise salary threshold at €48,013, the under-30 master’s threshold at €36,497, and the maximum salary base for the 30% facility at €262,000.
There have also been planned changes concerning the percentage available under the scheme from 2027. Because future measures can be subject to the legislative process, employees and employers should check the latest official rules rather than relying on older articles or assumptions.
Beyond Consultancy can help businesses and international professionals keep their Dutch tax and employment arrangements aligned with the applicable rules.
Common 30 Ruling Mistakes to Avoid
Some common mistakes include:
- Assuming every foreign employee automatically qualifies.
- Using outdated salary thresholds.
- Overlooking the 150-kilometre requirement.
- Failing to consider previous Dutch residence or employment.
- Assuming the employer must provide the full 30% allowance.
- Delaying the application without understanding the consequences.
- Confusing the 30 tax ruling with an immigration permit.
For employers hiring international professionals, getting the tax, payroll, and immigration elements aligned from the beginning can make the process considerably easier.
Get Professional Help With the 30 Ruling Netherlands
Understanding the 30 ruling Netherlands requirements is only the first step. Salary thresholds, previous residence, employment structure, application timing, and payroll implementation can all affect your eligibility.
Beyond Consultancy helps international professionals and employers navigate the Dutch 30% ruling alongside tax, payroll, immigration, and employment requirements. Whether you are relocating to the Netherlands or hiring international talent, our team can help you understand the requirements and prepare for the next steps.
Not sure whether you qualify for the 30% ruling? Contact Beyond Consultancy to discuss your eligibility, application, and Dutch payroll setup.
Frequently Asked Questions
What is the 30 ruling in the Netherlands?
The 30% ruling is a Dutch tax facility that can allow qualifying employees recruited from abroad to receive part of their salary as a tax-free allowance for eligible extra-territorial costs.
Is the 30% ruling Netherlands still available in 2026?
Yes. The Expat Scheme remains available in 2026 for employees who satisfy the applicable requirements. The current rules include specific salary thresholds and a €262,000 salary cap for the facility.
Can I apply for the 30% ruling myself?
The application is completed together with your employer. The employer plays an important role in implementing the approved tax-free allowance through payroll.
Can I qualify if I already live in the Netherlands?
It depends on your circumstances. The recruitment and previous-residence rules are important, including the 150-kilometre requirement and specific exceptions.
Can I keep the 30% ruling when changing employers?
Potentially, yes. Continuation depends on the circumstances, including whether the new employer is part of the same group and whether the applicable timing requirements are met.
