The Dutch expat scheme — formerly known as the 30% ruling — continues to be one of the most discussed topics in international employment. Each year, the Dutch Tax Authorities update the minimum salary thresholds for eligibility, and 2026 will again bring an increase.
Although the official figures have not yet been published, current projections indicate the following thresholds as of 1 January 2026:
| Category | 2025 | 2026 (Expected) |
|---|---|---|
| Standard salary requirement | € 46.660 | € 48.013 |
| Salary requirement (<30 years + master’s degree) | € 35.468 | € 36.497 |
| Maximum salary cap (WNT limit) * | € 246.000 | € 262.000 |
* The 30% ruling may only be applied up to the WNT salary cap. Any income above this limit is fully taxable.
What does this mean in practice?
- The employee’s taxable fixed salary must meet the minimum threshold before applying the 30% tax-free allowance.
- Once granted, the employee must continue to meet this minimum every year.
- If the taxable salary (after applying the 30% allowance) drops below the threshold in any year, the benefit is revoked retroactively from 1 January of that year — and permanently terminated.
- The threshold is assessed per calendar year and is pro-rated for immigration/emigration, but not for part-time employment (e.g. working 4 days per week does not reduce the threshold).
- Employers and payroll providers are strongly advised to proactively check that eligible employees will meet the updated thresholds in 2026.
Looking ahead to 2027
The Dutch government has already announced plans to increase the thresholds again from 1 January 2027 — currently expected to be approximately 9–10% higher than the 2026 values. We therefore recommend reviewing employee salary levels during 2026 to ensure ongoing eligibility beyond 2026.
Do you currently employ expats, or are you considering applying the expat scheme for future hires? Our team is available to verify eligibility, perform proactive salary compliance checks, and advise on optimisation of remuneration structures.