The 30% ruling (expat scheme) in 2026 and 2027
The 30% ruling, officially the expat scheme, lets your employer pay part of your salary tax-free for up to five years. From 2027 the maximum falls to 27% for people who started using it in 2024 or later. €48,013 is the minimum yearly salary for the expat scheme in 2026 (€36,497 if under 30 with a master's).
Sources
Belastingdienst: can I apply for the Expat Scheme (30% facility)?
Rijksoverheid: expatregeling (27% from 2027)
Last updated 10 October 2026.
Who can get it in 2026
- You are in paid employment with an employer in the Netherlands.
- You have specific expertise that is scarce here. In practice this is a salary test: more than €48,013 a year in 2026, or more than €36,497 if you are under 30 and have a Dutch master's degree or an equivalent from abroad. Scientific researchers at designated institutions and doctors in specialist training qualify regardless of salary.
- You were recruited from abroad: for more than 16 of the 24 months before your first working day you lived more than 150 kilometres from the Dutch border.
- You and your employer apply together; the tax office decides within 8 weeks. Earlier periods of work or residence in the Netherlands are deducted from the 5 years.
In 2026 the allowance is calculated on a salary of at most €262,000, so the largest possible tax-free allowance is €78,600 for a full year.
What applies to you from 2027
| When you started using the scheme | Tax-free allowance | Salary threshold |
|---|---|---|
| Started in 2023 or earlier | 30% | Current salary threshold |
| Started in 2024 | 27% from 2027 | Current salary threshold |
| Started in 2025 or later | 27% from 2027 | New, higher threshold from 2027 |