Rules for 2026 and announced changes for 2027
Tax in the Netherlands for internationals
The expat scheme drops from 30% to 27% in 2027, income tax barely moves, and the savings tax is heading for a new system. The rules for 2026 and what is changing, in plain English.
Sources
Belastingdienst: can I apply for the Expat Scheme (30% facility)?
Rijksoverheid: expatregeling (27% from 2027)
Belastingdienst: rates and tax credits 2026
Miljoenennota 2027, Ministerie van Financiën
Last updated 7 October 2026. We update this guide when the 2027 tax plan is passed and the new amounts are published.
30% → 27%
maximum tax-free allowance under the expat scheme, from 2027
€48,013
minimum yearly salary for the expat scheme in 2026 (€36,497 if under 30 with a master's)
5 years
maximum duration of the expat scheme
€59,357
savings and investments you can hold tax-free in 2026 (€118,714 for partners)
The expat scheme
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 over a salary of at most €262,000, so the largest possible tax-free allowance is €78,600 for a full year.
| 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 |
Income tax
| Taxable income | Rate |
|---|---|
| Up to €38,883 | 35.75% |
| €38,883 to €78,426 | 37.56% |
| Above €78,426 | 49.50% |
On €100,000, the top rate only applies to the last €21,574
Income tax on a taxable income of €100,000 in 2026, by bracket, before tax credits, €
Proposed for 2027
- The employment tax credit (arbeidskorting) goes up by €173.
- The rates in the first and second bracket drop by 0.06 percentage points.
- The income at which the top rate starts stays at its 2026 level.
These are the government's 'technical' proposals in the 2027 tax plan; parliament votes on them this autumn. More: Your money in 2027.
Savings and investments (box 3)
For box 3, the tax office assumes investments earn almost five times what savings do
Assumed yearly return used to calculate box 3 tax in 2026, %
How it works
- Box 3 taxes savings and investments above €59,357 per person (€118,714 for fiscal partners).
- The tax is 36% of an assumed return, not of what you actually earned. The assumed return depends on how your assets are split between savings, investments and debts.
- Since 1 July 2025 you can claim back tax if you can show your actual return was lower than the assumed one (the tegenbewijsregeling).
- The government aims to switch to a tax on actual returns from 1 January 2028.
The words you will hear
- Expatregeling (30%-regeling)
- The expat scheme: your employer may pay part of your salary tax-free to cover the extra costs of moving to the Netherlands. Officially called the 30% facility, falling to 27% from 2027.
- Box 1, 2 and 3
- Dutch income tax is split into three boxes: box 1 for work and your home, box 2 for income from a large stake in a company, box 3 for savings and investments.
- Heffingskorting
- A tax credit: an amount deducted from the tax you owe, such as the general tax credit and the employment tax credit.
- Aangifte
- The yearly income tax return. For most people it is due before 1 May of the following year.
This is general information, not tax advice. Your situation may differ; check with the Belastingdienst or a tax adviser.