The 30% ruling lets employees recruited from more than 150 km beyond the Dutch border receive 30% of their salary tax-free for up to five years. In 2026 the taxable salary after the allowance must be at least EUR 48,013, or EUR 36,497 under 30 with a master's, and the allowance is capped on EUR 262,000 of salary. From 2027 it falls to 27% for rulings started in 2024 or later. Founders can use it through their own B.V.
The 30% ruling in one minute
The 30% ruling lets a Dutch employer pay up to 30% of an incoming employee's salary as a tax-free allowance for the extra costs of moving. For a well-paid expat that is worth tens of thousands of euros a year, which is why it decides many relocations to the Netherlands, including founders moving into their own B.V.
30% tax-free
On salary up to EUR 262,000.
EUR 48,013
Taxable salary after the allowance; EUR 36,497 under 30 with a master's.
27% for new rulings
For rulings that started in 2024 or later.
Up to 5 years
Minus earlier time in the Netherlands.
Who qualifies
- Recruited from abroad. Lived more than 150 km from the Dutch border for more than 16 of the 24 months before starting.
- Specific expertise. Shown through the salary norm: EUR 48,013 taxable salary in 2026, EUR 36,497 under 30 with a master's, none for researchers.
- Dutch employer. Including your own B.V., or a foreign employer on Dutch payroll.
- Joint application. Employer and employee apply within four months of the start for retroactive effect.
- Changes since 2024. Salary cap, partial non-resident status abolished, and 27% from 2027 for new rulings.
For a founder moving to Amsterdam, the 30% ruling is often worth more than the corporate tax plan.
Calculate your 30% ruling
Indicative: saving at the marginal box 1 rate, without other credits.
30% ruling calculator 2026 and 2027
Enter the gross salary. You see whether it qualifies, the tax-free allowance and the yearly saving.
Up to EUR 262,000 of salary.
For rulings started in 2024 or later.
After the allowance; EUR 36,497 under 30.
For retroactive effect.
The 30% ruling: frequent questions
What is the 30% ruling salary threshold in 2026?
EUR 48,013 of taxable salary after the allowance, or EUR 36,497 for employees under 30 with a Dutch-level master's degree. Scientific researchers have no salary norm. In gross terms that is about EUR 68,600 and EUR 52,100.
Is the 30% ruling going down to 27%?
Yes. From 1 January 2027 the tax-free allowance becomes 27% for employees whose ruling started in 2024 or later. Rulings that started earlier keep 30% under transitional rules.
Is there a cap on the 30% ruling?
Yes. The allowance is calculated on salary up to the public-sector salary cap, EUR 262,000 in 2026.
How long does the 30% ruling last?
Up to five years, reduced by earlier periods of work or residence in the Netherlands.
Can a founder use the 30% ruling through their own B.V.?
Yes, if the founder is recruited from abroad, meets the 150 km and salary conditions and is employed by the B.V. The employer and employee apply together, within four months of the start for retroactive effect.