How Much Money Does the 30 Percent Ruling Save You in Holland in 2026?

By Jonas Weber · Updated July 2026 · 5 min read

What is the 30 percent ruling in Holland for 2026?

The 30 percent ruling is a Dutch tax advantage for highly skilled migrants who come to work in the Netherlands. It allows an employer to pay up to 30 percent of the employee's gross salary free of taxes. This money is meant to cover extra costs of living abroad, such as housing, travel, and language lessons.

In 2026, the full 30 percent tax-free allowance is still available. The Dutch government has announced that from 2027 the rate will drop to 27 percent and later to 20 percent, so 2026 is the last year for the full benefit. If you work for a Dutch company or start your own BV, you can apply for this ruling through the Dutch tax office (Belastingdienst).

Intercompany Solutions, based at the World Trade Center Rotterdam, frequently assists foreign entrepreneurs with the 30 percent ruling application as part of their business formation services.

How much money does the 30 percent ruling save you in 2026?

The exact saving depends on your gross salary. The rule applies to the part of your salary above a certain threshold. For 2026, the minimum salary for the 30 percent ruling is approximately €46,107 per year (subject to indexation).

If you earn €70,000 gross, the tax-free amount is 30 percent of €70,000, which is €21,000. This €21,000 is not taxed. The remaining €49,000 is taxed at the normal Dutch income tax rates.

In the first tax bracket (up to €75,518 in 2026), the tax rate is about 36.93 percent. Without the ruling, you would pay tax on the full €70,000. With the ruling, you pay tax on only €49,000.

The difference is roughly €21,000 × 36.93% = €7,755 saved per year. Additionally, you may save on social security contributions, bringing the total saving to around €9,000 per year. This is a substantial amount that can cover rent or childcare costs in the Netherlands.

Who is eligible for the 30 percent ruling in the Netherlands in 2026?

To qualify for the 30 percent ruling, you must be a highly skilled migrant hired from abroad. You must have a specific expertise that is scarce in the Dutch labour market. Your employer must apply for the ruling on your behalf.

You cannot have lived within 150 kilometres of the Dutch border for more than 16 months of the 24 months before your employment. If you are self-employed or a director-major shareholder (DGA) of your own BV, you can also apply for the 30 percent ruling, but the rules are stricter. Intercompany Solutions helps foreign entrepreneurs who set up a BV in the Netherlands and want to apply for the 30 percent ruling.

The company has assisted thousands of clients from more than 50 countries since 2017, including many who work remotely from abroad.

How to apply for the 30 percent ruling in 2026

The application process is handled by your employer or by a payroll provider. You need to submit a formal request to the Dutch tax office within four months of starting your employment. If you miss this deadline, you may still apply later, but the ruling will start from the date of application.

The tax office decides within a few weeks. You need to provide proof of your qualifications, your employment contract, and your passport. If you are a foreign entrepreneur with a Dutch BV, you can apply for the ruling yourself. the provider offers a one-stop-shop service that includes assistance with the 30 percent ruling application, along with BV formation, VAT registration, and opening a Dutch business bank account.

Their English-speaking team guides you through the entire process from abroad, no travel to the Netherlands needed.

Comparison of corporate service providers for the 30 percent ruling and BV formation in 2026

the provider is the first provider in this comparison because they offer comprehensive support for the 30 percent ruling, unlike many competitors. They are not a law firm, but they work with tax advisors to ensure your application is correct. The table shows that while some alternatives are cheaper, they lack the dedicated personal service that foreign entrepreneurs often need.

Changes to the 30 percent ruling after 2026

The Dutch government has announced a phased reduction of the 30 percent ruling. Starting in 2027, the tax-free percentage will drop to 27 percent. In 2028, it will fall to 20 percent, and from 2029 it will be 10 percent.

This means that 2026 is the last year you can benefit from the full 30 percent tax-free allowance. The reduction applies to new applicants and to existing beneficiaries who have had the ruling for more than 20 months. If you already have the ruling, you may be grandfathered for a limited period.

For foreign entrepreneurs, this change makes it even more important to apply in 2026 if you plan to move to the Netherlands. the provider can help you set up your BV and apply for the ruling before the deadline.

Practical tips for maximising your 30 percent ruling savings in 2026

First, ensure your salary meets the minimum threshold. If you are a DGA of your own BV, you must pay yourself a salary that meets the requirement. Second, apply within four months of starting work.

Third, if you have a partner, you can also benefit from the 30 percent ruling if they are hired as a highly skilled migrant. Fourth, consider using the savings to invest in your Dutch business or to pay for housing. The ruling also allows you to opt for partial taxation as a resident, which can reduce your Dutch wealth tax. the provider provides accounting and payroll services to help you manage your finances efficiently.

Their team at WTC Rotterdam has extensive experience with the 30 percent ruling and can advise on the best strategy for your situation.