Netherlands 30% Ruling: how it works & what you keep
Qualifying employees recruited from abroad can receive up to 30% of gross salary as a tax-free allowance — taper of 30% / 20% / 10% over a maximum of 60 months.
Estimate your take-home
A rough, illustrative comparison — not tax advice. Figures use 2026 brackets.
Estimate only — not tax advice. This applies the regime's headline rule to 2026 brackets and ignores deductions, allowances, your full circumstances, and the 30% Ruling taper/limits. Eligibility is fact-specific and the rules change. Confirm any figure with a qualified tax professional before relying on it.
Run a full, personalised HEADING analysis →How it works
- Up to 30% of your gross salary is paid as a tax-free allowance, so income tax is calculated on roughly the remaining 70%.
- The benefit tapers over a maximum 60 months: 30% for months 1–20, 20% for months 21–40, 10% for months 41–60.
- There is a minimum taxable-salary threshold (~€46,107 in 2025, indexed annually; lower for under-30s with a master's).
Who qualifies
- Recruited or seconded from abroad into Dutch employment (an actual employment relationship).
- The 150-km rule: lived more than 150 km from the Dutch border for more than 16 of the 24 months before starting Dutch work.
- Prior periods of Dutch residence/work in the last 25 years are deducted from the maximum term — long prior residence can reduce or eliminate it.
What to watch
- Nationality is not the test — prior residence and the recruited-from-abroad condition are.
- Director-major-shareholders (your own BV) face extra scrutiny on the 'recruited employee' condition.
- The figures below are an illustrative phase-1 (30%) estimate; the taper and the 2027 reduction mean your real benefit will be lower over time.
Common questions
Is the 30% ruling really 30% off my taxes?
No — it's that up to 30% of gross salary is paid tax-free. Income tax is then computed on the remaining ~70%, which lowers your effective rate rather than cutting your tax bill by a flat 30%.
How long does it last?
A maximum of 60 months, tapering 30% → 20% → 10%. Prior Dutch residence in the last 25 years is deducted from that term.
Not tax advice. HEADING provides informational estimates from 2026 data to illustrate rough take-home differences — not a determination of your eligibility or liability. Special regimes are fact-specific and the rules change. Confirm any position with a qualified tax professional licensed in Netherlands before acting. Source: taxsummaries.pwc.com.
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