What is the 30% ruling?
The 30% ruling (30%-regeling) is a Dutch tax benefit for highly skilled migrants recruited from abroad. It allows employers to pay 30% of your salary tax-free.
Who qualifies in 2026?
To qualify, you must meet ALL of these:
You were recruited from outside the Netherlands
Your gross salary exceeds 46,107 euros/year
You did not live within 150km of the Dutch border for 16 of the 24 months before starting work
You apply within 4 months of starting your Dutch employment
What changed in 2024-2026?
Changed from flat 30% to sliding scale: 30% first 20 months, 20% next 20 months, 10% final 20 months.
How much can I save?
At a salary of 70,000 euros/year, tax saving is approximately 8,000-10,000 euros/year.