Netherlands 30% Ruling 2027: Who Qualifies
Learn how the Dutch 30% ruling works, who qualifies, the 2026 salary norm, the drop to 27% from 2027, and how to apply with your employer.
Sara Ahmadi
Last updated
What the 30% Ruling Is
If you move to the Netherlands for a skilled job, you may be able to receive part of your salary tax-free under a well-known benefit called the 30% ruling. It was created to help cover the extra costs of moving to and living in another country. With this ruling, your employer can pay up to 30% of your salary as a tax-free allowance, which can increase your take-home pay a lot. It is one of the main reasons the Netherlands attracts international talent.
Who Qualifies
You must be hired from abroad by a Dutch employer, or be sent to the Netherlands by your employer. Before you started the job, you must have lived more than 150 kilometres from the Dutch border for most of the previous 24 months. You must also have specific skills that are hard to find in the Netherlands, which the tax office checks mainly through your salary. Your employer must apply for the ruling for you, and you must both agree to it in writing.
The 2026 Salary Norm
To qualify, your taxable salary, meaning what remains after the tax-free part is deducted, must be at least EUR 48,013 a year in 2026. For employees under 30 with a qualifying master’s degree, the norm is lower: EUR 36,497. These amounts are updated every year, so check the latest figure when you sign your contract. This is a different number from the IND salary for the highly skilled migrant permit, so meeting one doesn’t automatically mean meeting the other.
The Change to 27% From 2027
From 1 January 2027, the maximum tax-free allowance falls from 30% to 27% for most people. Some employees who started using the ruling earlier may keep the old rate under transition rules, so ask your employer which rate applies to you. The ruling can be used for a maximum of five years, and the tax-free part is also limited for very high salaries.
How to Apply
Your employer applies to the Dutch Tax and Customs Administration (Belastingdienst), ideally within four months after you start working, so the ruling can apply from your first day. Ask about the ruling during your job negotiations, because it changes how your salary is structured. Keep your proof of your previous address abroad, because the tax office may ask for it.
Does the 30% Ruling Affect My Residence Permit?
No. The IND checks your salary before the tax-free part is applied. The ruling only changes how much tax you pay.
Can I Get the 30% Ruling Without a Highly Skilled Migrant Permit?
Yes. EU citizens and others who meet the conditions can also qualify. What matters is your recruitment from abroad, your skills and your salary.
What Happens If I Change Jobs?
You can usually keep the ruling if you start a new job within three months. Your new employer must apply again for it.
[See if the 30% ruling could apply to you →]
References
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