Short answer: yes, they all refer to the same benefit. The 30% ruling, the 30% facility, the expat scheme, the expat ruling, and the Dutch expatregeling are one and the same Dutch tax arrangement, under which eligible employees recruited from abroad can receive part of their salary tax-free.
Why the many names?
For decades everyone — including the Tax Authorities — called it the 30% ruling (30%-regeling), after the 30% of salary that could be paid tax-free. Then the rules changed: from 2027 the maximum untaxed portion becomes 27%, which made a percentage-based name awkward. The law now uses the Dutch term expatregeling, and the Belastingdienst (the Dutch Tax Administration) translates this into English as the expat scheme. Meanwhile, other official sources still bridge the old and new: business.gov.nl writes 'expat scheme (30 percent ruling)', and many advisors say '30% facility'.
So: 'expat scheme' is the current official English name; '30% ruling' is what almost everyone still says; the rest are variations you'll encounter along the way.
Does the name change anything for you?
No — the rename itself has no effect on your rights. What did change alongside it: the untaxed portion is 30% up to and including 2026 and becomes a maximum of 27% from 1 January 2027, salary thresholds continue to apply and are adjusted annually, and transitional rules protect employees who already used the benefit before 2024 (they keep the 30% rate).
If someone quotes you rules under one name that contradict what you've read under another — it's the same scheme; one of the sources is simply outdated. Check the date, or check with us.
Which name should you use?
Searching online? '30% ruling' still finds the most. Reading official letters? Expect 'expatregeling' or 'expat scheme'. Talking to the Tax Authorities or filing documents? Use the official name. On this website we use the official term — the expat scheme — and mention the 30% ruling alongside it, so nobody gets lost regardless of which name they arrived with.
Whatever you call it: whether you qualify matters more than what it's named. Our free assessment checks your situation in about 4 minutes.
This article provides general information, not legal advice, and reflects the rules at the time of writing. Thresholds and rules change — for advice on your specific situation, get in touch.