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30% Ruling (Expat Tax Break)
Netherlands · Special Tax Regime · 2026
Last reviewed:
Duration
Up to 5 years
How it works
Qualifying international workers can receive 30% of their salary tax-free for up to 5 years. The tax-free portion is reduced to 20% in year 4 and 10% in year 5 from 2024 reforms.
Who qualifies?
Employees hired from outside the Netherlands for a Dutch employer; must earn above the salary threshold (€46,107 in 2026); must have lived >150km from the Dutch border before hire
Regime vs. Standard Rate
| Scenario | Rate / Tax |
|---|---|
| Standard Netherlands top rate | 49.50% |
Calculate your take-home under 30% Ruling (Expat Tax Break)
Enter your salary and select Netherlands + the 30-percent-ruling regime in our calculator.
Not tax advice. Regime rules change — always verify with a qualified local tax advisor. See our methodology for data sources.