2026 vs 2027 at a glance
| 2026 | 2027 | |
|---|---|---|
| Maximum tax-free share | 30% | 27% (30% if first used before 2024) |
| Salary norm (standard) | €48,013 | €50,436 for new applicants* |
| Salary norm (under 30, master’s) | €36,497 | higher for new applicants* |
| Cap (WNT norm) | €262,000 | indexed |
* Started in 2024–2026? You move to 27% but keep the lower (indexed) norm. Full details in our guide: the 30% ruling explained and salary requirements 2026 & 2027.
Frequently asked questions
What is the 30% ruling?
A Dutch tax facility for employees recruited from abroad with specific expertise. If granted by the Belastingdienst, your employer can pay up to 30% of your salary tax-free as compensation for extraterritorial costs, for a maximum of 5 years.
What are the main conditions in 2026?
You must be hired from abroad (lived more than 150 km from the Dutch border for at least 16 of the 24 months before your first working day), your employer must agree in writing, and your taxable salary after applying the ruling must stay at or above €48,013 — or €36,497 if you are under 30 with a qualifying master’s degree.
What happens to the 30% ruling in 2027?
From 1 January 2027 the maximum tax-free percentage drops to 27% and the salary norm for new applicants rises to €50,436. Transitional law: if you first used the ruling before 1 January 2024 you keep 30% for your full term; if you started in 2024–2026 you move to 27% in 2027 but keep the lower (indexed) salary norm.
Is there a maximum salary for the ruling?
The allowance may only be calculated over salary up to the WNT norm (€262,000 in 2026), so the maximum tax-free allowance is €78,600 per year.
What if my salary is just above the norm?
You can apply the ruling partially: the tax-free allowance is reduced so your taxable salary stays exactly at the norm. The calculator shows this automatically.