Information about the 30%-ruling (officially called the Expat Scheme)

Under certain conditions, job seekers who relocate to The Netherlands after securing a job offer here, can get a tax break whereas up to 30% of their gross income will not be taxed and paid out in net. The most important criteria are:

* You move to The Netherlands specifically for a job offer.

* You move from more then 150km away, measured from the Dutch national border.

* Your income exceeds a minimum level/threshold.

The 30% ruling is a tax advantage for employees from abroad thatmove to The netherlands to join a company in regular employment. It allows employers to pay up to 30% of a worker's gross salary tax-free to cover "extraterritorial costs" (like moving and higher cost of living). Core Requirements are:

* Recruited from abroad: You must have lived more than 150km from the Dutch border for at least 16 of the 24 months before starting.

* Specific expertise, hence you must meet a minimum salary threshold (2026, this is indexed annually):

- Standard: €48.013,-

- Under 30 with Master’s: €36.497,-

- Scientific Researchers: No minimum

Important notes: Your taxable salary after the 30% deduction must be above mentioned minimums. The 30%-ruling is also progressive, the max. deduction is reached at a higher level.

* Time limit: The ruling is valid for a maximum of 5 years (60 months).

Recent legislation has tightened the rules, though some planned "step-down" cuts were later reversed in favor of a flat reduction.

- The "Balkenende" Salary Cap (Effective Jan 2024). The tax-free allowance is capped at the public sector pay limit (2026 Cap: €262,000, max, tax-free: €78,600).

- Abolition of Partial Foreign Tax Liability since January 2025

- Previously, ruling holders didn't pay Dutch tax on worldwide savings/investments (Box 3) or substantial interest (Box 2). All ruling holders (starting 2024/2025) must now declare worldwide assets.

- Transition: If you had the ruling in Dec 2023, you keep this benefit until Jan 1, 2027. 

- Reduction to 27% from January 2027 onwards. The benefit percentage will also drop from 30% to 27% for everyone starting their ruling after Jan 1, 2024.

If your ruling started before Jan 1, 2024, you are generally exempt and keep the full 30% for your remaining 5-year term.

Here are some relevant links with specifics and details, from official sources:

- https://business.gov.nl/amendments/30-percent-ruling-compensation-down-to-27-percent/

- https://business.gov.nl/staff/employing-staff/the-expat-scheme-30-percent-ruling-in-the-netherlands/

-https://www.belastingdienst.nl/wps/wcm/connect/en/individuals/content/coming-to-work-in-the-netherla...