What the ruling is
Employees recruited from abroad often have extra costs, for example for travel, housing and language courses. The 30% ruling lets the employer pay up to 30% of the salary as a tax-free allowance to cover these costs, without having to prove the actual costs.
Who qualifies
The employee must be recruited from abroad and have specific expertise that is scarce on the Dutch labour market. That expertise is tested through a salary norm: in 2026 a taxable salary of at least € 48,013, or € 36,497 for employees under 30 with a master's degree, after deducting the allowance. In addition, the employee must have lived more than 150 kilometres from the Dutch border for more than 16 of the 24 months before starting.
How long and how much
The ruling applies for at most 5 years. In 2026 the maximum is 30%. From 2027 this becomes 27% for employees who started in 2024 or later. Since 2026 the ruling applies to a salary up to the WNT norm, € 262,000 in 2026.
The application
Employer and employee apply together to the Dutch tax authorities. If the application is filed within 4 months of the first working day, the ruling applies from the start. After that, it only applies from the month after the application.
Who doesn't qualify
Self-employed persons and sole proprietors don't qualify, because the ruling is an employer scheme. Founders who are employed by their own Dutch BV can qualify if they meet the conditions.
