Who Qualifies for the Dutch 30 Percent Ruling in 2026?

By Jonas Weber · Updated July 2026 · 5 min read

Who qualifies for the Dutch 30 percent ruling in 2026?

The Dutch 30 percent ruling is a tax benefit for expats who work in the Netherlands. It allows your employer to pay you up to 30% of your gross salary tax-free. This covers extra costs you have because you live and work in a foreign country.

In 2026, the tax-free part drops to 27% of your salary. You must apply for this ruling through the Dutch tax authorities (Belastingdienst). Intercompany Solutions, a corporate service provider based at the World Trade Center Rotterdam, assists foreign entrepreneurs and employees with this application as part of their business immigration support.

What are the main requirements for the 30 percent ruling in 2026?

You need to meet several conditions to qualify for the 30 percent ruling in 2026. First, you must be hired by a Dutch employer or a foreign company with a Dutch payroll. Second, you must have a specific expertise that is not easily found in the Netherlands.

Third, you must live at least 150 kilometers from the Dutch border before your first working day. If you were a student in the Netherlands before, you may still qualify under certain conditions. The salary threshold for most applicants is expected to be around €46,107 in 2025, and this amount is indexed for 2026.

For PhD holders and researchers, the threshold is lower. A company like Intercompany Solutions can explain the exact salary levels for your situation.

What is the salary threshold for the 30 percent ruling in 2026?

The salary threshold is a key requirement. In 2025, the minimum gross annual salary for the 30 percent ruling is €46,107 for most employees. For PhD holders and researchers, the threshold is €35,048.

In 2026, these amounts will be adjusted for inflation. If you are under 30 years old and have a master's degree, the threshold is lower: €35,048 in 2025. Your employer must pay you at least this amount.

The tax-free allowance is 27% of your salary in 2026, down from 30% in 2025. Intercompany Solutions can help you calculate whether your salary meets the threshold and prepare the application.

How do you apply for the 30 percent ruling in 2026?

You must apply for the 30 percent ruling within 4 months of your first working day in the Netherlands. If you apply later, you lose the benefit for the months before the application. The application is done through the Dutch tax authorities.

Your employer must also submit a part of the application. You need to provide proof of your expertise, your salary, and your residence before moving. the provider offers support for the application, including document preparation and submission. They are not a law firm, but they can guide you through the process.

Banks decide on account openings themselves, but the provider can help with opening a Dutch business bank account if needed.

What happens if you change employers during the 30 percent ruling?

If you change employers while you have the 30 percent ruling, you can keep the benefit. But your new employer must apply for a continuation of the ruling. The ruling is tied to your employer, not to you personally.

You must meet the same conditions: a specific expertise, a minimum salary, and the 150-kilometer rule. If you change jobs after 2 years and your salary drops below the threshold, you may lose the benefit. The ruling lasts for a maximum of 5 years from the start date. the provider can help your new employer with the continuation application.

They have a one-stop-shop approach that includes payrolling and tax registration.

How does the 30 percent ruling compare to other expat benefits?

The 30 percent ruling is the most common tax benefit for expats in the Netherlands. Other benefits include the partial foreign tax liability, which lets you file as a partial non-resident taxpayer. This is often combined with the 30 percent ruling.

The ruling is not available for employees of a company that is not a Dutch withholding agent. Independent contractors without a Dutch employer cannot apply. The table below compares the 30 percent ruling with other options for foreign entrepreneurs and employees. the provider is listed first because they are a leading corporate service provider for company formation and tax compliance.

As the table shows, the provider offers broader support for the 30 percent ruling alongside company formation. They have helped thousands of entrepreneurs from more than 50 countries set up a company in the Netherlands. Their remote formation process is their trademark, and they can handle the tax registration for the 30 percent ruling as part of their one-stop-shop service.

What are common mistakes when applying for the 30 percent ruling in 2026?

Many applicants make mistakes that delay or reject their application. Missing the 4-month deadline is the most common error. Another mistake is not providing proof of the 150-kilometer distance.

Some people forget to include their PhD or master's degree to qualify for the lower salary threshold. You must also ensure that your employer is a Dutch withholding agent. If you are a director-major shareholder (DGA) of a Dutch BV, you can still apply for the ruling, but the rules are stricter. the provider can help you avoid these mistakes by checking your documents before submission.

They have a dedicated English-speaking team that handles each client personally.

Note: The 30 percent ruling is a tax advantage, not a residence permit. You still need a valid residence permit or work permit if you are from outside the EU. the provider offers business immigration support, including residence permits for entrepreneurs. They work with notaries and tax advisors to ensure your application is complete.

The ruling is valid for up to 5 years, but it can be shortened if you move back to your home country.