In short
- The 30% ruling lets your employer pay part of your salary as a tax-free allowance. In 2026 that’s at most 30%.
- Your jaaropgaaf already reflects it. You don’t need to calculate anything for your salary.
- Used the ruling before 2024? In your 2026 return you can still choose partial non-resident status for your savings and investments. It’s the last year.
- Started the ruling in 2024 or later? That choice isn’t available in your 2026 return.
- The government plans to lower the maximum to 27% from 2027 for people who started in 2024 or later.
What the 30% ruling does
The 30% ruling (officially the expat scheme, or 30%-regeling) is for employees recruited from abroad who bring specific expertise. You and your employer apply for it together. If approved, your employer can pay up to 30% of your salary as a tax-free allowance, for up to 5 years.
For 2026, the salary threshold is €48,013 a year, not counting the tax-free part. It’s €36,497 for people under 30 with a qualifying master’s degree. The tax-free allowance is capped at €78,600 for 2026, which you reach at a salary of €262,000.
Taxpress doesn’t apply for the ruling. That’s done by you and your employer with the tax office. We help with the yearly return once you have it.
Your salary in your return
This part is simple. The tax-free allowance is already left out of the taxable pay on your jaaropgaaf. You use the amount on that statement, even if your ruling ended during the year.
The 2026 choice: partial non-resident status
With partial non-resident status (partiële buitenlandse belastingplicht), you are treated as if you lived abroad for two parts of your return, even though you live in the Netherlands:
- Savings and investments (box 3). You only include Dutch property and a few Dutch business rights. Your bank accounts and investments aren’t included, in the Netherlands or elsewhere.
- Large shareholdings (box 2). You only include a substantial interest in a company based in the Netherlands.
It doesn’t change how your salary is taxed. There’s no separate form. You make the choice by answering those questions in your return as a non-resident.
| Your ruling started | Partial non-resident status in your 2026 return | Maximum allowance |
|---|---|---|
| Before 2024 | Available, for the last time | 30% in 2026, and 30% after that under the transition rules |
| In 2024 | Not available | 30% in 2026, planned 27% from 2027 |
| In 2025 or later | Not available | 30% in 2026, planned 27% from 2027 with a higher salary threshold |
The status only applies while your ruling runs. If your ruling ended during 2026, you can use it up to that date. For the rest of the year, you answer as a resident. If your partner also has the ruling, you can both choose it. If they don’t, they can’t.
Whether it helps depends on your savings, investments and debts. You can still make the choice until your tax bill for the year is final.
Two examples
Example · made-up people
Sam has had the ruling since 2022
Sam has €80,000 in an investment account. In the 2026 return, Sam can choose partial non-resident status, so that account isn’t included in box 3 while the ruling runs.
- Ruling startedBefore 2024
- 2022
- Choice in 2026 returnPartial non-resident status
- Available
Example · made-up people
Lena has had the ruling since March 2025
Lena has €80,000 in savings. The choice isn’t available, so Lena’s savings are included in box 3 like everyone else’s, with the normal tax-free amount.
- Ruling started2024 or later
- 2025
- Choice in 2026 returnPartial non-resident status
- Not available
What you’ll need
- Your jaaropgaaf from your employer.
- The decision letter for your ruling, showing when it started and ends.
- Statements for your bank, savings and investment accounts, in the Netherlands and abroad.
- Documents for any Dutch property you own.
Moved to the Netherlands in 2026? Your first return is an M return. Read about the year you moved.
When to talk to us first
Ask us before you start if you choose partial non-resident status and file with a partner, if you own property abroad, if you work in more than one country, or if your ruling ended in the same year you moved. These combinations need extra care. Email us, without documents or tax details in your first message.
Written by the Taxpress team and checked against official Belastingdienst and Rijksoverheid guidance on 10 November 2026. The 27% change from 2027 is the government’s published plan; we’ll update this page if it changes. This is general information, not personal tax advice. Spotted something out of date? Tell us.