--- title: "The 30% ruling and your Dutch tax return for 2026 · Taxpress" description: "Have the 30% ruling? What it means for your 2026 Dutch tax return, the partial non-resident choice that ends after 2026, the change to 27% from 2027 and which documents to add." url: https://taxpress.co/tax-return/30-percent-ruling language: en last_modified: 2026-11-10 --- - [Taxpress](https://taxpress.co/) - 30% ruling Your situation · 30% ruling # Filing your Dutch tax return when you have the 30% ruling. Your employer handles the 30% ruling through your salary. You still file your own yearly return, and it can include one important choice about your savings and investments. If your ruling started before 2024, 2026 is the last year you can make it. - Updated 10 November 2026 - Checked against Belastingdienst and Rijksoverheid guidance [Start for free](https://app.taxpress.co/return)[The 2026 choice](https://taxpress.co/tax-return/30-percent-ruling#choice) ## 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. What applies to you depends on when your ruling started. Your ruling startedPartial non-resident status in your 2026 returnMaximum allowance Before 2024Available, for the last time30% in 2026, and 30% after that under the transition rules In 2024Not available30% in 2026, planned 27% from 2027 In 2025 or laterNot available30% 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](https://taxpress.co/tax-return/m-form). ## 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](mailto:hello@taxpress.co?subject=Question%20about%20the%2030%25%20ruling), 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](mailto:hello@taxpress.co?subject=Correction%3A%2030%25%20ruling%20guide). ## On this page - - [What the ruling does](https://taxpress.co/tax-return/30-percent-ruling#what) - - [Your salary](https://taxpress.co/tax-return/30-percent-ruling#salary) - - [The 2026 choice](https://taxpress.co/tax-return/30-percent-ruling#choice) - - [Two examples](https://taxpress.co/tax-return/30-percent-ruling#examples) - - [What you’ll need](https://taxpress.co/tax-return/30-percent-ruling#documents) - - [When to talk to us first](https://taxpress.co/tax-return/30-percent-ruling#ask-first) **Have the 30% ruling?**We ask the right questions for your start date. [Start for free](https://app.taxpress.co/return) ## Made for people with the 30% ruling. Tell us when your ruling started. Taxpress reads your documents, asks only what’s missing and explains every question in plain English. [Start for free](https://app.taxpress.co/return)[See pricing](https://taxpress.co/#pricing) Free to start. Self-filing **€49.99** per person. Accountant review **from €149**, or €199 for a couple. Including VAT, per tax year. - **Your ruling dates, used correctly.** We apply them only to the period they cover. - **See where every figure came from.** Each number links to its document. - **Optional accountant check.** A certified accountant can review it before you approve. ## Questions about the 30% ruling Short answers to common questions. ### Do I still need to file a tax return with the 30% ruling? Yes, if the tax office asks you to, and whenever you have to pay tax. The ruling changes how part of your salary is taxed. It doesn’t replace the yearly return. ### Is 2026 really the last year for partial non-resident status? Yes, for people who used the ruling before 2024. The transition rule runs until the 2026 return. Since 2025, nobody else can choose it. ### Can Taxpress apply for the 30% ruling for me? No. You and your employer apply together with the tax office. Taxpress helps with your yearly tax return. ### My ruling ended during 2026. What changes? Your jaaropgaaf already reflects it for your salary. If you use partial non-resident status, it applies only up to the end date of your ruling. ### Does the 30% ruling mean I get money back? Not necessarily. The allowance is already handled through your salary. Whether you pay or get money back depends on your whole situation. ## Sources we checked We checked this page against these official sources on 10 November 2026. The rules for this scheme have changed several times. When they change again, we update this page. - [Can I apply for the expat scheme?Belastingdienst (English)](https://www.belastingdienst.nl/wps/wcm/connect/en/individuals/content/coming-to-work-in-the-netherlands-30-percent-facility) - [Partial non-resident statusBelastingdienst (Dutch)](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/prive/vermogen_en_aanmerkelijk_belang/vermogen/wat_is_uw_vermogen/partiele_buitenlandse_belastingplicht_30_bewijsregel) - [The expat scheme from 2025 to 2027Rijksoverheid (Dutch)](https://www.rijksoverheid.nl/themas/werk/inkomstenbelasting/belastingvoordeel-buitenlandse-werknemers) ## Related guides - [**The year you moved**The M-form, explained in plain English.Read the guide](https://taxpress.co/tax-return/m-form) - [**Your jaaropgaaf in English**What each line on your salary statement means.Read the guide](https://taxpress.co/guides/jaaropgaaf-english) - [**Filing as a couple**Who counts as your partner, and what you can share.Read the guide](https://taxpress.co/tax-return/partners) A little less taxing. 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