What Is the 30% Ruling? | DutchTaxGuide

Key Takeaways

The 30% ruling allows highly skilled migrants to receive up to 30% of their salary tax-free in 2026.
The original 30/20/10 step-down (introduced in 2024) was reversed by parliament. For 2024, 2025 and 2026 the rate is a flat 30% for the entire 60-month duration.
From 2027 onwards, the maximum drops to 27% for the rest of your ruling — except for employees whose ruling was already being applied in the final wage period of 2023, who keep the full 30% as transitional protection.
You must be recruited from abroad and meet minimum salary requirements.
The tax-free amount is capped at the WNT norm (€262,000 salary cap in 2026).
The partial non-resident taxpayer status (which exempted foreign Box 2/Box 3 assets) was abolished as of 1 January 2025. Only ruling holders who applied this status in 2023 keep it under transitional rules through 31 December 2026.

How the 30% Ruling Works

The 30% ruling (30%-regeling) is a Dutch tax benefit designed to attract highly skilled workers from abroad. It compensates for the extra costs of living in a foreign country (extraterritorial costs) such as:

Higher housing costs
Language courses
Travel to your home country
Cost of maintaining social connections abroad

Instead of requiring you to prove these actual costs, the government allows a blanket tax-free allowance of up to 30% of your employment salary.

Practical Example

Say your gross annual salary is €75,000:

Without the 30% ruling: Your entire salary is taxed as Box 1 income.
With the 30% ruling: €22,500 (30%) is paid tax-free. Only €52,500 is taxed.

The difference can be €5,000–€15,000+ per year in tax savings, depending on your salary.

Tip

Use our 30% Ruling Calculator to see exactly how much you would save based on your specific salary.

What Happened to the 30/20/10 Step-Down?

A 30/20/10 step-down (30% → 20% → 10% across the 60-month duration) was introduced for rulings starting on or after January 1, 2024. The 2025 Tax Plan reversed this step-down before it actually started reducing anyone's benefit.

What applies now:

2024, 2025 and 2026: A flat 30% for everyone with a valid 30% ruling — no step-down.
From 1 January 2027: A flat 27% for the rest of the ruling period.
Grandfathered group: Employees whose 30% ruling was already being applied in the final wage period of 2023 keep the full 30% for the remaining duration of their ruling, even after 2027.

Good to know

You may still see older articles describing 30/20/10 as if it is currently in effect. It is not — the step-down was scrapped before it ever bit. The actual 2026 rate is a flat 30%.

The WNT Cap

The tax-free allowance is capped at the WNT norm (Wet Normering Topinkomens — the public sector salary cap). In 2026, this cap is €262,000.

This means:

Maximum 30% tax-free allowance: €78,600 per year (30% × €262,000)
If your salary exceeds €262,000, the excess above the cap is fully taxed

For most expats, this cap has no effect — it only impacts very high earners.

Minimum Salary Requirements

To qualify for the 30% ruling, you must earn at least:

Category	Minimum Taxable Salary (2026)
Standard	€48,013
Under 30 with qualifying master's degree	€36,497
Scientific researchers	No minimum

Warning

The minimum salary is your taxable salary, which means the salary BEFORE the 30% is deducted. If you earn €48,013 gross, your taxable salary after applying the 30% ruling would be €33,609 — but the threshold is checked against your pre-ruling salary.

Partial Non-Resident Taxpayer Status (Abolished — Transitional Only)

The partial non-resident taxpayer status (partieel buitenlands belastingplichtige) used to be one of the most valuable extras of the 30% ruling: it let you treat yourself as a non-resident for Box 2 (substantial interest) and Box 3 (savings & investments), so foreign assets escaped Dutch wealth tax.

This option was abolished as of 1 January 2025. Newcomers can no longer elect it.

Situation	What applies in 2026
Ruling started in 2024 or later	Cannot use partial non-resident status. You are taxed as a full Dutch resident on worldwide Box 2 and Box 3 assets.
Ruling applied in the final wage period of 2023 AND you used partial non-resident status in 2023	You may still use partial non-resident status through 31 December 2026 under transitional rules. From 2027 onward, you are taxed on worldwide assets like everyone else.

Warning

US citizens were particularly affected — many used partial non-resident status to mitigate double taxation. With the status gone, US-Dutch dual residents should consult a cross-border tax adviser to plan around Box 2/Box 3 exposure.

How Long Does the Ruling Last?

The 30% ruling lasts a maximum of 60 months (5 years) from the start of your Dutch employment. The duration is not extended if you:

Change employers (though you can transfer the ruling to a new employer within 3 months)
Take a career break
Temporarily leave the Netherlands

Any time spent working in the Netherlands before the ruling was granted counts toward the 60-month period.

Who Is This For?

The 30% ruling is designed for:

Expats recruited from abroad to work for a Dutch employer
International transfers — employees moved to the Netherlands by their multinational
Knowledge migrants (kennismigranten) with specialized skills
Scientific researchers at Dutch research institutions or universities

It is NOT for:

Dutch nationals returning to the Netherlands (with some exceptions for those who lived abroad for 25+ years)
People who moved to the Netherlands on their own and then found a job
Self-employed workers (ZZP/freelancers) — unless through a BV structure

Common Mistakes

Not applying within 4 months — The application must be submitted within 4 months of your first working day for retroactive effect.
Assuming partial non-resident status still works — It does not for rulings starting in 2024 or later. Only the transitional grandfathered group keeps it through end-2026.
Not transferring when changing jobs — You have 3 months to transfer the ruling to a new employer.
Not planning for 2027 — If your ruling continues into 2027, the rate drops from 30% to 27% (unless you are in the 2023 grandfathered group). Build that into your budgeting.