Netherlands 30% Ruling 2027 Cap + Bridge Calculator

The 30% Ruling Basics

The Dutch 30% Ruling lets qualifying expats receive 30% of their salary tax-free for up to 5 years (reduced from 8 years in 2019). Eligibility: recruited from abroad, specific expertise (typically €46,500+ taxable salary 2026), and the gross salary must be at or above the minimum salary threshold. The benefit substantially lowers effective tax rate for high earners — particularly those over €100k.

The €246,000 Cap

From 1 January 2024, the 30% benefit was capped at the Balkenende norm (€246,000 for 2026). Salary above the cap is taxed at full Dutch rates. For someone earning €350,000, only the first €246k qualifies for the 30% reduction; the remaining €104k is fully taxable. The cap effectively pulls the benefit down for senior international hires at large companies.

2024 Step-Down Reform (Then Reversed)

The 2024 Tax Plan originally introduced a step-down: 30% for years 1-2, 20% for years 3-4, 10% for year 5. Public/business backlash led to partial reversal — current rules maintain 30% for the full 5 years, but the cap stays. Watch for further amendments in the 2026 and 2027 Belastingplan; the ruling has been politically contested for several years.

5-Year Time Limit and Application

The 5-year clock starts from your first day of NL employment after a qualifying recruitment from abroad. Apply within 4 months of starting work via the employer + Belastingdienst Form 21. Late applications still qualify but lose benefit for the late portion. Transition between Dutch employers within the 5-year period is allowed without restarting the clock (as long as you continue qualifying conditions).

Sources: belastingdienst.nl 30% ruling 2026, expertisecentrum-30.nl. Last updated: May 2026.