Standard threshold: Minimum EUR 48,013 gross salary per year
Under 30 with Master's: Minimum EUR 36,497 gross salary per year
Recruited from abroad: Must have lived 150+ km from Dutch border
Duration: Maximum 5 years (60 months)
⚠️ NEW 2026 Cap: Maximum salary for 30% benefit is EUR 262,000. Income above this is fully taxed.
Without 30% Ruling
Gross Salary-
Taxable Income-
Estimated Income Tax-
Net Income-
With 30% Ruling
Gross Salary-
Tax-Free Portion (30%)-
Taxable Income (70%)-
Estimated Income Tax-
Net Income-
Your Annual Savings
Tax Savings per Year-
Total 5-Year Savings-
Important: The 30% ruling must be applied for within 4 months of starting employment. You need to apply jointly with your employer to the Belastingdienst.
2026 Salary Thresholds
Category
Minimum Gross Salary
Standard applicants (30 years and older)
EUR 48,013
Under 30 with Master's degree
EUR 36,497
PhD researchers / Doctors in training
No minimum
How the 30% Ruling Works
The 30% ruling allows your employer to pay 30% of your gross salary as a tax-free allowance for "extraterritorial costs" (costs of living abroad). This means:
Only 70% of your salary is taxable
You save on income tax, but social security contributions are still calculated on 100%
The ruling is valid for up to 5 years
You can also opt for partial non-resident taxpayer status (Box 2 and 3 exemptions)
Additional Benefits
With the 30% ruling, you may also be eligible for:
Exchange your foreign driving license without a test
Partial non-resident taxpayer status (exempt from Box 2 and 3 taxes on foreign assets)
International school fees may be tax-deductible
How to Apply for the 30% Ruling
Critical deadline: You must apply within 4 months of starting your employment in the Netherlands. Miss this deadline and you lose the benefit entirely.
Step-by-Step Application Process:
Check eligibility: Confirm you meet all requirements (salary threshold, recruited from abroad, lived 150km+ from Dutch border)
Gather documentation:
Copy of employment contract
Proof of previous residence (utility bills, rental agreement)
Diploma/degree certificates (if under 30)
Copy of passport/ID
Complete the form: Fill out the "Statement of employee for applying the 30%-facility" form
Submit together with employer: The application must be a joint submission with your employer to the Belastingdienst
Wait 4-8 weeks: The tax office typically responds within 1-2 months
Retroactive application: If approved, the ruling can be applied retroactively to your start date
Important: Your employer must actively participate in the application. They need to adjust your payroll to include the 30% tax-free allowance. Some employers are unfamiliar with the process, which can cause delays.
Common Mistakes to Avoid
Missing the 4-month deadline: This is non-negotiable. Apply immediately after starting work.
Assuming your employer will handle it: Many Dutch employers haven't dealt with the 30% ruling. You may need to educate them or involve a tax advisor.
Not proving distance requirement: You must show you lived more than 150km from the Dutch border for 16 of the 24 months before starting work. Gather evidence (utility bills, rental agreements).
Changing jobs without reapplying: The 30% ruling doesn't automatically transfer. You must reapply with your new employer.
Not opting for partial non-resident status: This can exempt you from Box 2 and 3 taxes (taxes on investments and savings). Ask your tax advisor if this makes sense for you.
What Happens When the 30% Ruling Expires?
After 5 years (60 months), the 30% ruling ends and your full salary becomes taxable. This can be a significant financial shock.
Example: EUR 80,000 Salary
Period
Taxable Income
Estimated Tax
Net Income
Years 1-5 (with ruling)
EUR 56,000
EUR 13,200
EUR 66,800
Year 6+ (ruling expired)
EUR 80,000
EUR 21,600
EUR 58,400
Annual decrease:
-EUR 8,400/year
Planning for Expiration:
Save the difference: During your 30% ruling years, save the tax benefit to cushion the later decrease
Negotiate salary increase: Ask your employer for a raise to offset the ruling expiration
Consider leaving the Netherlands: Some expats move to lower-tax countries (Portugal, Switzerland) after their ruling expires
Explore other tax benefits: Look into the arbeidskorting (employment tax credit) and other Dutch deductions
30% Ruling vs Other Countries
The Netherlands isn't the only European country with expat tax benefits. Here's how it compares:
The 30% ruling application can be complex, especially if you have foreign assets, multiple income sources, or a non-standard employment situation. Many expats work with professional tax advisors to ensure they maximize their benefits and stay compliant.
Taxes for Expats (TFX) specializes in expat tax situations, including:
30% ruling applications and renewals
Dutch tax returns with the 30% ruling
Partial non-resident taxpayer status optimization
US-NL tax treaty planning (for American expats)
Handling the ruling expiration transition
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Data Sources: 2026 salary thresholds (EUR 48,013 standard, EUR 36,497 under-30, EUR 262,000 cap) from CROP Accountants and Belastingdienst (Dutch Tax Administration). Tax calculations based on 2026 Dutch tax brackets.
Disclaimer: This calculator provides estimates for informational purposes only. Actual tax liability depends on individual circumstances, deductions, and credits. The 30% ruling must be applied for jointly with your employer within 4 months of starting work. Consult a qualified tax advisor for personalized advice. Last Updated: February 10, 2026.