Netherlands30% ruling (expat scheme)
Dutch 30% ruling falls to 27% from 2027
Starts 1 Jan 2027Sources checked 28 Oct 2026
From 1 January 2027 employers can pay recruits from abroad at most 27% of salary tax free under the expat scheme, down from 30%. The income norm rises to €50,436, indexed each year.
Who it affects
Employees recruited from abroad and their Dutch employers
What the official source says
“Vanaf 2027 mag u uw werknemers tot maximaal 27% belastingvrij vergoeden.”
“De wijziging gaat in op 1 januari 2027.”
“De inkomensnorm wordt vanaf 2027 hoger: € 50.436 in plaats van € 46.107 (dit bedrag wordt jaarlijks geïndexeerd).”
Quotes are copied from the official pages on the dates shown. This page is a summary, not legal advice: rules can change, so check the source before you act.
More visa changes in the Netherlands
All of Visa WatchHighly Skilled Migrant, EU Blue Card
Dutch highly skilled migrant salary thresholds for 2026
For 2026 the IND requires a gross monthly salary of €5,942 for highly skilled migrants aged 30 or older, €4,357 for those under 30 and €3,122 under the reduced criterion. The EU Blue Card amount is €5,942.
In effect since 1 Jan 2026Source: ind.nl