Moving to the Netherlands? 30% Ruling Explained (2026)

The Netherlands is a magnet for skilled expats. The 30% ruling (30%-regeling) can save you tens of thousands in tax. But it's changing. Here's the 2026 update.

What Is the 30% Ruling?

It allows employers to pay 30% of your gross salary tax-free as reimbursement for extraterritorial costs (moving, housing, dual living expenses). In practice, it means you're taxed on only 70% of your salary.

2026 Changes

Item	Old Rule	2026 Rule
Maximum tax-free %	30%	27% (reducing to 20% by 2028)
Duration	5 years	5 years (unchanged)
Salary threshold (≥30)	€46,107	~€47,000
Salary threshold (<30, master's)	€35,048	~€36,000

The Dutch government is gradually reducing the ruling from 30% → 27% → 20%, phasing it out completely by 2029.

What It Means For Your Take-Home

On a €75,000 salary:

	Without Ruling	With 30% Ruling
Taxable income	€75,000	€52,500
Monthly net	~€3,900	~€4,700
Annual savings	—	~€9,600/year

Eligibility Checklist

• ✅ You were recruited from abroad (not already living in NL)
• ✅ You have a specific skill "scarce in the Dutch labor market"
• ✅ Your employer applies for the ruling within 4 months of your start
• ✅ You haven't lived within 150km of the Dutch border for 16+ of the last 24 months

Better Than Germany?

For a €80k salary:

• Germany: ~€4,200 net/month
• Netherlands with 30% ruling: ~€5,000 net/month

That's ~€800/month more in your pocket. But Dutch rent is higher (Amsterdam especially).

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Compare your exact situation at TaxYourSalary.com — Netherlands vs Germany vs UK vs 7+ other countries.

2026 tax year figures. Consult an advisor for your specific case.