If you've been searching for the '30% ruling' and keep landing on pages about the 'expat scheme' — you're in the right place. The Dutch Tax Administration (Belastingdienst) now uses 'expat scheme' as the official English name for the benefit formerly known as the 30% ruling (in Dutch: expatregeling, formerly 30%-regeling). The core idea is unchanged: eligible employees recruited from abroad can receive part of their salary tax-free, as compensation for the extra costs of working in the Netherlands.
The main conditions in 2026
You were recruited from abroad by an employer registered for Dutch payroll taxes; you lived more than 150 km from the Dutch border for more than 16 of the 24 months before your first working day; and your salary meets the annual threshold — €48,013 taxable salary in 2026, or €36,497 if you are under 30 and hold a qualifying master's degree.
The application is submitted jointly by you and your employer, and must be received within 4 months of your first working day for the benefit to apply from day one.
What changes in 2027
From 1 January 2027, the maximum tax-free allowance drops from 30% to 27% of salary, and the salary thresholds rise. Employees who already benefited from the scheme before 2024 keep the 30% rate under transitional rules — which can also matter when an existing scheme holder changes employer.
Not sure where you stand? Our free assessment takes about 4 minutes and checks the current rules against your situation.
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.