Tax Ruling

The 30% ruling, demystified

A reimbursement of 30% of gross salary, tax-free, for qualifying expats hired from abroad. We handle the application, the salary norm test, and the annual filings.

· par Zishan Hussain · Charte éditoriale

Who qualifies

Recruited from abroad

Lived more than 150 km from the Dutch border for 16 of the 24 months before the first work day.

Specific expertise

Salary above the Dutch norm (2026 indicative: €46,660 taxable, €35,468 for under-30s with a master's).

Through a Dutch employer

Employed by a Dutch withholding agent. Through our EOR partner, that withholding agent is arranged for you.

Current rate - 30% through 2026, then 27%

The steep 30/20/10 phase-down originally legislated for 2024 was reversed in the Belastingplan 2025. For rulings granted from 2024 onward the reimbursement stays at 30% through 2026 and steps down to a flat 27% from 1 January 2027 for the remainder of the five-year term. Rulings issued in 2023 or earlier keep the full 30% for the whole term and retain the partial non-resident election until end of 2026.

2024 - 202630% tax-free
2027 onward27% tax-free
TermFive years, pro-rated

Salary base is capped (WNT-linked, EUR 262,000 in 2026). We confirm the applicable rate and cap per case at intake.

What we do

  1. 01Pre-screen the candidate against the distance and prior-residence rules.
  2. 02Model the salary norm - including pension and 30% reimbursement - against the offered package.
  3. 03File the application with the Belastingdienst within four months of the start date so the ruling backdates.
  4. 04Apply the ruling in monthly payroll and reconcile in the year-end statement.
  5. 05Track renewals, salary-norm breaches, and the phase-down schedule across the term.

30% ruling - common questions

Le régime des 30% permet à un employeur néerlandais de verser jusqu'à 30% du salaire d'un employé entrant en franchise d'impôt, en compensation des frais extraterritoriaux. À partir de 2027, le taux passe à un taux uniforme de 27%, et la durée maximale est de cinq ans.

Pour 2026, le salaire imposable après application du régime doit être d'au moins 46 660 EUR par an. Pour les employés de moins de 30 ans titulaires d'un master qualifiant, la norme inférieure de 35 468 EUR s'applique.

Yes, if the gap between contracts is less than three months and you still meet the salary norm. We can take over the existing ruling during onboarding.

Yes - the 30% tax-free portion applies to all qualifying salary income, including bonuses, provided the salary norm is met across the year.

The ruling lapses for that calendar year and cannot be reactivated retroactively. We monitor monthly to flag this before it happens.

Partial non-resident taxpayer status was abolished from 2025. New rulings no longer provide that benefit; existing 2023 rulings keep it until end of 2026.

Need to model a specific case?

Send the candidate brief and we'll come back with a 30% feasibility memo within one business day.

Request a feasibility check