30% Ruling in 2026 (Netherlands): Verified Rules, Thresholds, and 2027 Transition
Verified guide to the Dutch 30% ruling (expatregeling): eligibility, 2026 thresholds, WNT cap, application timeline, employer switch rules, and 2027 transition.
What It Is
The Dutch 30% ruling (officially expatregeling) allows an employer to pay part of salary as tax-free reimbursement for extraterritorial costs. Belastingdienst states this can be up to 30% of salary, subject to legal conditions.
The maximum duration is 5 years. Belastingdienst also states that earlier work or stay periods in the Netherlands can reduce this remaining duration.
Eligibility Rules (Verified)
Belastingdienst eligibility conditions include the following:
- You are in Dutch payroll employment (in loondienst).
- You and employer agree in writing to apply the expatregeling.
- You were recruited from abroad.
- You lived more than 150 km from the Dutch border in at least 16 of the 24 months before Dutch employment start.
- You meet the applicable salary norm, unless a specific exemption applies.
Belastingdienst also notes an exemption from salary norm for some categories such as scientific researchers and doctors in specialist training.
2026 Thresholds and Cap
| Item | Published 2026 figure | Notes |
|---|---|---|
| Standard salary norm (taxable salary) | €48,013 | Belastingdienst normbedragen tool |
| Under-30 Master salary norm (taxable salary) | €36,497 | Belastingdienst normbedragen tool |
| WNT-based cap for expatregeling | €262,000 | Rijksoverheid confirms cap and 2026 applicability |
| Maximum annual tax-free reimbursement at 30% | €78,600 | 30% of €262,000 |
Application and Processing
The application is jointly handled by employer and employee. Belastingdienst states a normal decision period of around 8 weeks.
- Apply as early as possible after start date.
- If submitted within 4 months from start date, retroactive effect to start date can apply.
- If submitted later, the start can move to the first day of the month after submission.
Practical application walk-through: How to Apply for the 30% Ruling.
Switching Employers
Belastingdienst states the expatregeling can continue with a new employer if conditions are met again. Core timing rules:
- Change employer within 3 months after leaving previous employer.
- New employer application within 4 months for retroactive effect from new employment start.
The 5-year maximum period does not restart on employer change.
2025–2027 Transition Rules
Rijksoverheid publishes a cohort-based transition:
| First use of 30% decision | 2025–2026 | 2027 and later |
|---|---|---|
| On or before 31-12-2023 | 30% + current salary norm | 30% + current salary norm |
| In 2024 | 30% + current salary norm | 27% + current salary norm |
| From 01-01-2025 | 30% + current salary norm | 27% + new salary norm |
Rijksoverheid also states the WNT cap applies to all expats from January 1, 2026.
Official Sources
- Belastingdienst: 30%-regeling aanvragen (conditions, timing, employer change)
- Belastingdienst: normbedragen (salary norms by year)
- Belastingdienst: ET costs and 30%-regeling overview
- Rijksoverheid: expatregeling transition and WNT cap
FAQ
Is the 30% ruling automatic once I sign a contract?
No. Employer and employee must apply, and Belastingdienst issues a decision.
Does everyone get the full 30%?
No. Belastingdienst notes the employer may reimburse less than 30%, and legal conditions plus cap limits still apply.
Can I rely on one article for my personal tax filing?
No. Use this guide for process orientation; final treatment depends on your file and official decision.