What are the minimum criteria at high level?

Payroll employment, recruited from abroad, distance-history condition, applicable salary norm (unless exempt), and joint application.

Is salary norm checked as gross or taxable?

The published norm is in taxable salary terms.

Yes. Belastingdienst states previous periods can reduce the maximum remaining duration.

No. A new application may be needed, but total duration does not reset.

30% RULING

Verified eligibility guide for the Dutch 30% ruling: core conditions, salary norms, 150 km rule, special categories, and practical decision steps.

📖 9 min read 🔄 Last verified Apr 2026

Belastingdienst eligibility is condition-based. A practical 2026 checklist:

You are in Dutch payroll employment (in loondienst).
You were recruited from abroad.
You satisfy the 150 km / 16-of-24-month distance-history condition.
You satisfy the applicable salary norm unless your category is explicitly exempt.
You and employer submit a joint application for the regeling.

Salary norms are published annually by Belastingdienst (normbedragen). For 2026:

Category	2026 published norm	Norm type
Standard	€48,013	Taxable salary
Under-30 Master route	€36,497	Taxable salary
Specified exempt categories	No salary norm	Condition-based exemption

If your contract terms are close to the boundary, require payroll-level validation before relying on expected eligibility.

Belastingdienst applies a residence-distance history test prior to Dutch employment start:

This condition is often the most misunderstood part of eligibility reviews; verify address-history evidence early.

Lower norm route depends on both age condition and qualifying education condition.

Belastingdienst indicates certain categories can be exempt from salary norm; use official wording for your exact case.

Continuation may be possible if timing/conditions are met, but the 5-year maximum period does not restart.

Previous periods of Dutch stay/work can reduce remaining duration even if current application qualifies.

Are you in payroll employment? If no, ruling does not apply directly.
Were you recruited from abroad with qualifying distance history? If no, stop and review facts.
Which salary-norm category applies (standard / under-30 Master / exempt)?
Does your payroll setup support that norm category?
Can employer co-file joint request and supporting evidence?
If yes to all, proceed to application flow: How to Apply.

Not automatically. Eligibility depends on full condition set, especially distance-history and timing facts.

No. Borderline assumptions are high-risk; use payroll-grade validation.