The 30% ruling guide: eligibility, value, and everything that matters

This is the page we would hand you if you wanted the whole picture in one place. What the 30% ruling is, what it is worth, who qualifies, what changes in 2027, and how an application actually works.

The 30% ruling (becoming 27% from 2027) is also called the expat ruling. It lets your employer pay part of your salary tax-free, to cover the extra costs of moving to and living in another country. You do not have to track those costs receipt by receipt. The percentage is applied as a flat allowance.

What it is worth

This is the part most calculators get half right. For the exact numbers, see how much you need to earn for the full 30%.

The allowance is commonly worth €8,000 to €15,000 a year, depending on your salary. Across the full term, that adds up to roughly €40,000 to €75,000. The ruling lasts 5 years from your start date.

Two details change the real number:

• There is an income cap (currently €262,000). The allowance applies only up to that cap, so very high earners see the benefit flatten at the top.
• Opting in can restore certain Dutch tax credits that some non-residents otherwise lose. That is a quiet extra benefit, often €1,000 to €1,500 a year, and most free calculators leave it out entirely.

Who qualifies

For a standard application, you generally need to have been hired from outside the Netherlands, to meet the salary threshold, to satisfy the 150 km rule, to have a Dutch withholding-agent employer, and to apply within 4 months of your start date.

There are also exceptions that bring in people who assume they are excluded: Dutch master's graduates, researchers and PhD candidates, and people returning after a previous ruling.

If you want the detailed version, start with do I qualify for the 30% ruling, and if you studied here, read just graduated in NL.

What changes in 2027

From January 2027, the 30% ruling becomes the 27% ruling for anyone who started benefiting from 2024 onward. Existing higher rates are protected for the years before 2027.

In short: 30% still applies through 2026. From 2027 the allowance drops to 27% for rulings that began in 2024 or later, and the salary thresholds rise. If your ruling began before 2024, you keep the full 30% for your whole term. The full breakdown by start year is in what changes in 2027.

The borderline cases

A clean application is mostly paperwork. A borderline case is where preparation actually matters, and it is the work we built this around.

Common patterns: a gap between graduating and starting work, prior residence or study in the Netherlands, freelance income during studies, or switching employers soon after approval.

Each of these has its own guide:

• Center of life: what Belastingdienst actually checks
• Freelance income during studies: does it disqualify you?
• Switching jobs: how to keep your 30% ruling

How an application works

You apply through your employer as withholding agent, with the supporting evidence for your situation. Applying within 4 months of your start date is what gives you the full benefit from day one, so timing matters.

After submission, Belastingdienst typically takes 8 to 12 weeks to issue a decision. A well-organised file, with the evidence laid out clearly, tends to move more smoothly than a bare form.