When does my 30% ruling expire?

In short

How the 5-year limit works and what changes at expiry.

Last updated 25 June 2026

Since 2024, the 30% ruling is valid for a maximum of 5 years (previously 8 years). Your start date is the first day of employment in the Netherlands. The ruling cannot be extended. After expiry, your taxable income returns to 100% of gross salary. Plan your finances accordingly — your net salary will decrease significantly.

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