30% Ruling Eligibility (2026)
Detailed breakdown of who qualifies for the Dutch 30% ruling — salary thresholds, the 150 km rule, specific expertise, and transitional rules through 2027.
The 30% ruling is not automatically available to all foreigners working in the Netherlands. You must meet four key criteria simultaneously:
- Recruited from abroad (the 150 km border distance rule)
- Specific expertise not readily available in the Dutch labor market
- Minimum salary threshold for your taxable income
- Joint employer-employee application to the Belastingdienst
Let's examine each in detail.
Salary Thresholds
The most common reason applications are rejected is failing the salary threshold. The threshold applies to your taxable salary — that is, your salary after the 30% deduction.
| Category | 2025 Taxable Threshold | 2026 Taxable Threshold | Min. Gross for 30% Ruling |
|---|---|---|---|
| Standard | €46,660 | €48,013 | ~€68,590 |
| Under 30 + Master's | €35,468 | €36,497 | ~€52,139 |
| Scientific researchers | No threshold | No threshold | Any salary |
The Under-30 Master's Exception
You qualify for the lower threshold if both conditions are met:
- You were under 30 years old at the start of your Dutch employment
- You hold a Master's degree (or equivalent) from a recognized university
- Dutch: WO Master's from a recognized institution
- International: Master's-level degree that the Belastingdienst considers equivalent
This exception makes the 30% ruling accessible to younger professionals and recent graduates. Use our calculator and select "Under 30 with Master's" to see whether you qualify.
Recruited from Abroad
You must have been recruited or transferred from outside the Netherlands. The Belastingdienst applies the 150 km border distance rule:
- For at least 16 of the 24 months before your first working day in the Netherlands, you must have lived more than 150 km from the Dutch border.
Common scenarios:
- Direct from home country: If you moved directly from outside the 150 km zone to the Netherlands, you likely qualify.
- Already living in the Netherlands: If you were already living in NL (e.g., as a student) and then got a job, you typically do not qualify — the 16/24 month rule would fail.
- Returned after living abroad: If you previously lived in NL but spent at least 16 of the last 24 months abroad (beyond 150 km), you may re-qualify.
Specific Expertise
The Belastingdienst requires that you possess specific expertise that is scarce or unavailable in the Dutch labor market. In practice, meeting the salary threshold is generally considered proof of specific expertise.
Factors that strengthen your case:
- Advanced degree (Master's, PhD) in a relevant field
- Significant international work experience
- Specialized skills (e.g., IT, engineering, scientific research, finance)
- Senior-level position or leadership role
PhD candidates and scientific researchers at recognized Dutch institutions are automatically considered to have specific expertise, regardless of salary.
Duration & Timeline
The 30% ruling applies for a maximum of 5 years (60 months). However, the duration may be reduced:
- Previous Dutch residence: Any prior periods of living or working in the Netherlands are subtracted from your 5-year entitlement.
- Previous 30% ruling: Time previously spent under the 30% ruling also counts against the 5-year maximum.
- Short gaps: If you leave and return within a short period, the Belastingdienst counts any previous Dutch residence toward your 5-year cap.
Transitional Rules (2024–2027)
The reduction from 30% to 27% creates complex transitional rules that depend on when you first started the ruling:
| Ruling Start | Until Dec 2026 | From Jan 2027 |
|---|---|---|
| Before 2024 | 30% | 30% (grandfathered) |
| 2024 | 30% | 27% |
| 2025 | 30% | 27% |
| 2026 | 30% | 27% |
| 2027 or later | N/A | 27% |
Key takeaway: If your ruling started before 2024, you are fully grandfathered at 30% for your entire remaining duration. Everyone else transitions to 27% from January 2027 onward.
Use our 30% Ruling Calculator to compare scenarios — select your start year and see the financial impact.
Frequently Asked Questions
I studied in the Netherlands. Can I still get the 30% ruling?
It depends. If you studied in NL and immediately started working, you likely fail the 150 km / 16-of-24-months test. However, if you left the Netherlands after your studies and lived abroad (beyond 150 km) for at least 16 months before returning for work, you can re-qualify.
Does my partner also get the 30% ruling?
No. The 30% ruling applies to the individual employee only. However, your partner benefits indirectly because their Box 3 assets may be exempt if you opt for partial non-resident status (see our Box 3 guide).
What if my salary includes a bonus?
Regular bonuses and variable components that are part of your employment contract count toward the salary threshold. However, one-time sign-on bonuses may or may not be included — the Belastingdienst looks at your recurring employment income.
Can the ruling be applied retroactively?
If you apply within 4 months of your first working day, the ruling is applied retroactively from your start date. After 4 months, the ruling applies from the first day of the month following your application.
What if I work part-time?
The salary threshold is based on full-time equivalent income. If you work part-time, your actual salary will be lower, and the threshold may still apply at the full-time level. Consult the Belastingdienst or a tax advisor for your specific situation.