Dutch expat scheme · 2026

30% ruling: where to start

If your employer has an approved expat-scheme decision, part of your remuneration may be paid tax-free. That is not the same as paying 30% less tax. Your salary and situation determine how much you might benefit.

Want to see the difference in your take-home pay?

Compare your salary with and without the ruling

Enter your annual package, see normal-month and annual net estimates, and check the 2026 salary thresholds. The calculator explains what it can — and cannot — verify.

Open the 30% ruling calculator

Three checks before relying on a result

  1. 01 · Salary

    Which salary norm applies?

    Standard and qualifying under-30 master's cases have different 2026 thresholds.

  2. 02 · Recruitment

    Were you recruited abroad?

    Residence history and the 150 km test matter; salary alone cannot decide eligibility.

  3. 03 · Approval

    Does payroll apply it?

    Your employer and the Tax Administration must approve and implement the arrangement.

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