The 30% ruling (expat scheme) in the Netherlands

According to Business.gov.nl, the Dutch government's information site for employers, the expat scheme is a tax advantage that compensates for the extra costs of moving to the Netherlands. Employers can either reimburse actual costs tax-free, or pay a percentage of the salary tax-free, for a maximum of 5 years.

The main conditions:

• the employee is recruited from abroad or transferred within a multinational
• they lived more than 150 kilometres from the Dutch borders for more than 16 of the 24 months before their first working day in the Netherlands
• they have specific expertise, shown by meeting a minimum salary standard set by the Tax Administration (with exceptions for scientific researchers and doctors in specialist training)
• the Tax Administration has issued a decision (beschikking) approving it

Sources: Business.gov.nl — The expat scheme (30% ruling); Business.gov.nl — 30% ruling: compensation down to 27%; both read 8 October 2026.

The rules depend on when the scheme started for you:

• Started before 1 January 2024: the old rules apply, and your employer can pay 30% tax-free for the full 5 years
• Started on or after 1 January 2024: from 1 January 2027, the maximum tax-free payment falls to 27%, a maximum salary cap applies to the tax-free amount, and the minimum salary standard rises on top of its annual indexation

Business.gov.nl notes the change has been officially passed. The Tax Administration publishes the current salary thresholds on its website.

The application is made with the Tax Administration, and timing matters: the request must be filed within 4 months of the employee's first working day, and the outcome follows within 8 weeks. Supporting documents include the employment contract and proof of qualifications.

The scheme doesn't move automatically with you if you change employers, and it's separate from the highly skilled migrant residence route — Business.gov.nl notes the two are different schemes. If you're negotiating a Dutch job offer, ask early whether the employer will apply for it.