30% Ruling

Overview

Regime

30% Ruling

Country

Netherlands

Type

Percentage exemption

Status

Active

Effective from

Jan 1, 2001

Expires on

—

Details

Summary

Up to 30% of employment income may be paid tax-free for qualifying inbound employees (expatregeling), subject to salary norms and a WNT-based cap.

Eligibility

Recruited from abroad; lived more than 150 km from the Dutch border for at least 16 of the 24 months before the first working day in the Netherlands. Must have specific expertise (indexed salary norms). Belastingdienst ruling required.

Benefits

Employer may pay up to 30% of salary (including allowance) tax-free for extraterritorial costs in 2026. Maximum tax-free amount EUR 78,600 if salary is at least EUR 262,000 (WNT norm) for the full year. From 1 January 2027 the maximum percentage is legislated to fall to 27% for many new cases (transitional rules for some existing recipients).

Requirements

Dutch payroll employment; meet indexed taxable salary norms (EUR 48,013 standard or EUR 36,497 under-30 with qualifying master in 2026); maintain norms during the ruling period.

Limitations

Exemption only on income up to the annual WNT norm (EUR 262,000 in 2026). Partial non-resident taxpayer status for Box 2/3 ended for new cases from 2025; transitional partial non-resident treatment for some pre-2024 recipients through the 2026 return year. Phased 30/20/10 reduction announced for post-2024 entrants was not applied for 2026; Belastingdienst publishes a flat 30% with annual cap.

Income types covered

Employment income (extraterritorial costs)

Duration details

5 years (60 months, subject to Belastingdienst beschikking)

View source Belastingdienst expatregeling