30% Ruling Netherlands Requirements 2026: Complete Guide

The 30% ruling in the Netherlands can offer a significant tax benefit to international employees who relocate to the Netherlands for work.

If you qualify, your employer may pay up to 30% of your employment income as a tax-free allowance. This can increase your net salary and help compensate for the additional costs of moving to and living in another country.

However, not every international employee qualifies. There are several 30% ruling requirements that you and your employment situation must meet.

In this guide, we explain the main 30% ruling requirements in the Netherlands for 2026, including the salary thresholds, the 150 km rule and the conditions for employees under 30.

Not sure whether you qualify? Complete our free 2-minute eligibility check. We will personally review your answers and email you your result and next steps.

30% Ruling Netherlands Requirements for 2026

To qualify for the Dutch 30% ruling, several conditions need to be met. One of the most important is that you were recruited from outside the Netherlands. You must also meet the applicable expertise and salary requirements and, in most situations, the 150 km requirement.

The main conditions to consider are:

• You are in an employment relationship.

• You were recruited from outside the Netherlands to work in the Netherlands.

• You meet the 150 km requirement.

• You have specific expertise that is scarce or not readily available on the Dutch labour market. In most cases, this is assessed using a minimum taxable salary.

• You and your employer apply for the 30% ruling with the Dutch Tax Administration.

  
  

Some employees, including certain scientific researchers and doctors in specialist training, are subject to different rules.

Let's look at the requirements in more detail.

1. You Must Be Recruited From Outside the Netherlands

One of the key conditions for the 30% ruling is that you are considered an incoming employee.

In general, this means you were recruited from abroad to work in the Netherlands.

This requirement can become particularly important if you were already living in the Netherlands before signing your employment agreement.

For example, moving to the Netherlands first and only finding a Dutch employer afterwards can affect your eligibility. Your individual timeline therefore matters when determining whether you meet this condition.

Recruitment from Aruba, Curaçao, Sint Maarten or the BES islands can also count as recruitment from outside the Netherlands under the rules of the Dutch Tax Administration.

2. You Must Meet the 150 km Requirement

Another important condition is commonly known as the 150 km rule.

In the 24 months before your first working day in the Netherlands, you generally need to have lived more than 150 kilometres from the Dutch border for more than 16 months.

The distance is measured as the crow flies.

This means that employees who lived in Belgium or Luxembourg, for example, generally do not meet this requirement. The same can apply to people living in certain parts of Germany, France and the United Kingdom.

There are specific exceptions, including rules that may apply to certain PhD graduates and employees who previously worked in the Netherlands.

Because the 150 km requirement looks at where you lived during a specific period before your Dutch employment began, your personal timeline can make a significant difference.

3. You Must Meet the 30% Ruling Salary Requirement

For most employees, specific expertise is demonstrated through a minimum taxable salary.

For 2026, your taxable annual salary generally needs to be:

More than €48,013

This threshold applies to most employees applying for the 30% ruling in 2026.

Importantly, this is not simply the gross salary stated on your employment contract. The salary test is applied according to the rules of the 30% ruling, so it is important to assess your salary correctly.

This can be especially relevant when your salary is close to the minimum threshold.

Want to understand the salary requirement in more detail? Read our guide to the 30% Ruling Salary Requirements 2026.

4. Different Salary Requirement if You Are Under 30

A lower salary threshold can apply to certain employees who are under 30 years old and hold a qualifying master's degree.

For 2026, the lower taxable annual salary threshold is:

More than €36,497

The reduced threshold does not apply automatically to everyone under 30. You must also meet the applicable educational requirements. The Dutch Tax Administration refers to a qualifying Dutch master's degree in scientific education or an equivalent foreign degree.

This makes age, education and salary important factors to consider together when assessing your eligibility.

5. You Must Have Specific Expertise

The 30% ruling is intended for incoming employees with specific expertise.

For most applicants, the Dutch Tax Administration uses the salary thresholds described above to determine whether the specific-expertise requirement is met.

In exceptional cases, an additional scarcity test may apply. This looks at whether the employee's expertise is unavailable or only scarcely available on the Dutch labour market.

This is why simply working in a highly skilled role does not automatically mean that you qualify for the 30% ruling.

Exceptions for Researchers and Doctors in Training

Different rules apply to certain scientific researchers and doctors training to become medical specialists.

If you conduct scientific research at a designated research institution, or you are a doctor training to become a specialist, the normal minimum salary requirement does not apply.

Other eligibility requirements may still apply, so your complete situation should still be assessed.

30% Ruling vs Highly Skilled Migrant Visa

A common misunderstanding is that having a highly skilled migrant permit automatically means you qualify for the 30% ruling.

It does not.

Dutch immigration rules and the tax rules for the 30% ruling are separate systems with different requirements.

You may therefore qualify as a highly skilled migrant for immigration purposes but still fail to meet one or more requirements for the 30% ruling.

The reverse distinction is also important: the 30% ruling is a tax facility, not a residence or work permit.

What if You Have Previously Lived or Worked in the Netherlands?

Previous periods spent working or living in the Netherlands can affect your 30% ruling.

The maximum duration of a 30% ruling decision is generally five years, but previous periods of work or residence in the Netherlands can reduce the remaining duration.

There are exceptions for certain previous stays, including some short business trips, holidays and other temporary visits.

There are also specific rules for employees who previously qualified for the 30% ruling, left the Netherlands and later return.

Because these situations depend heavily on dates and circumstances, they should be assessed individually.

How Long Does the 30% Ruling Last?

A 30% ruling decision can generally have a maximum duration of five years.

Your actual period may be shorter depending on factors such as previous periods of residence or employment in the Netherlands. The Dutch Tax Administration states the applicable end date in the official decision.

How Do You Apply for the 30% Ruling?

The 30% ruling is not applied automatically.

An application needs to be submitted to the Dutch Tax Administration. In practice, the application involves both the employee and employer.

Timing is important. To have the ruling take effect from your first working day, the request generally needs to reach the Dutch Tax Administration within four months of that first working day. A later application can mean the ruling does not apply retroactively to your first working day.

We explain the complete process separately in our guide:

How to Apply for the 30% Ruling in the Netherlands

What Changes to the 30% Ruling Are Planned for 2027?

For employees applying in 2026, it is useful to be aware that further changes are scheduled for 2027.

In 2025 and 2026, the tax-free allowance remains a maximum of 30%. From 2027, the maximum is scheduled to decrease to 27% for certain groups, and higher salary thresholds will apply. Transitional rules mean the exact treatment depends on when an employee first started using the scheme.

For 2026, there is also a salary cap relevant to the amount over which the expat scheme can be applied. The government states a cap of €262,000 for 2026.

Because the rules can change, always check the requirements applicable to the year in which you apply.

Do You Meet the 30% Ruling Requirements?

The individual requirements may seem straightforward, but eligibility often depends on a combination of factors.

Where you lived before moving to the Netherlands, when you signed your employment agreement, your salary, your age, your education and previous periods spent in the Netherlands can all affect the outcome.

That is why it is worth checking your situation before starting an application.

Not sure if you qualify for the 30% ruling?

Complete our free 2-minute eligibility check. Answer a few questions about your situation and we will personally review your answers.

You'll receive your result and the recommended next steps by email.