Netherlands 30% Tax Ruling

The 30% ruling is a Dutch tax benefit that allows employers to pay up to 30% of a qualified foreign employee's salary tax-free for a maximum of five years. This creates a win-win situation.

The Netherlands' 30% ruling is a tax benefit that enables Dutch employers to give highly skilled migrant employees 30% of their salary tax-free for up to five years.

Highly educated foreign nationals working in the Netherlands (expats) may be eligible for an annual tax-free allowance from their employer of up to 30% of their salary. This tax benefit is intended to compensate employees for the additional expenses they incur, such as those relating to travel or furnishing a home.

The 30% ruling Netherlands is one of the most valuable tax incentives available to highly skilled migrants and the employers who hire them. It allows qualifying foreign employees to receive up to 30% of their gross salary entirely tax-free. In 2026, significant changes have taken effect.