How do you apply for the 30% ruling in the Netherlands in 2026?

You generally need to be an employee hired from abroad or transferred into the Netherlands with scarce expertise. In the 24 months before your first Dutch working day, you must usually have lived more than 150 kilometres from the Dutch border for more than 16 months, which excludes residence in Belgium, Luxembourg, and parts of neighbouring countries. Taxable salary must meet the published minimum for the year; younger master’s graduates and some scientific researchers use lower or special thresholds. Confirm the current euro amounts on Belastingdienst pages for your start year rather than memorising an old LinkedIn post.

Agree with your employer how much of the allowed untaxed share you will actually receive. The scheme permits up to the legal percentage, but employers are not obliged to pay the maximum. Caps on the untaxed allowance and the shift toward a lower percentage in later years make written payroll terms essential.

Complete the Belastingdienst “Verzoek loonheffingen expatregeling” form together with your employer and attach the requested evidence. File within four months of day one so approval can run from the start when granted. Expect a decision within about eight weeks. Your BSN and Dutch payroll setup sit underneath the file: Get your Dutch tax ID and Register your address.

Residence rights remain an IND problem, not a tax ruling: Apply for a residence permit. DigiD still matters for later returns: Set up DigiD. Salary after tax shapes Randstad rent maths: How expensive is the Netherlands. Place the ruling on the worker track in Paperwork after moving.