What is the 30% ruling?

In short

A plain-English definition of the Dutch expat tax facility.

Last updated 25 June 2026

The 30% ruling is a Dutch tax incentive for internationally recruited employees. It allows employers to pay 30% of your salary tax-free, significantly reducing your income tax burden. You must meet specific conditions: recruited from abroad, possessing scarce skills, and earning above the income threshold (€46,107 in 2025, or €35,048 for under-30s with a master's degree).

DutchNewcomer provides tax information, not tax advice. Always consult a certified tax advisor (belastingadviseur) for your personal situation.