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Netherlands · 2026 and 2027
Dutch expat ruling: 30% now, 27% from 2027
How much the ruling adds to your monthly pay, and what the cut to 27% in 2027 means for you.
The ruling adds per month (2026)
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| Per month | Tax-free part | Take-home |
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How the ruling works
- Your employer can pay part of your salary tax-free: up to 30% until the end of 2026, up to 27% from 1 January 2027.
- Your taxable salary must stay above a minimum: €48,013 in 2026 (€36,497 if under 30 with a master's), €50,436 in 2027 (€38,388).
- The tax-free part is capped at 30% of €262,000 in 2026. The 2027 figures here use 2026 tax rates, since 2027 rates are not final.
- People who got the ruling before 2024 can keep 30% for the rest of their ruling period.