Check eligibility for the 30 procent regeling, estimate your tax savings, and understand the mortgage and pension tradeoffs — before you sign your contract.
Use this first to get a quick yes/no result. If one requirement fails, the ruling may not apply, even if the salary looks high enough.
This estimates the cash benefit of the ruling. It is simplified, but good enough to compare offers and understand the scale of the advantage.
| Item | Without 30% ruling | With 30% ruling | Savings |
|---|
Some banks look at taxable income instead of gross income. That can reduce what you can borrow, even while your monthly cash flow improves.
The ruling can reduce pension accrual because part of your salary is treated as an expense reimbursement rather than pensionable income.
This decision tool compares cash now, mortgage flexibility, pension impact, and your time horizon in the Netherlands.
The 30% ruling is a Dutch tax advantage for employees hired from abroad with specific expertise. It lets 30% of gross salary be paid as a tax-free reimbursement for extraterritorial costs.
If you earn €60,000/year with the ruling, €18,000 is tax-free and you pay Dutch income tax only on €42,000. The exact savings depend on your salary, credits, and family situation.
It is mainly for skilled workers recruited from abroad, where the Dutch labour market treats your expertise as scarce. Freelancers usually do not qualify.
You must have lived more than 150km from the Dutch border for 16 of the 24 months before starting work.
For 2026, standard eligibility needs at least €48,013 gross per year. Younger Master's graduates can qualify on a lower threshold.
The employer and employee normally apply together. Missing the deadline can kill the ruling for that job.
Use this when you want the deeper explanation behind the numbers before making a decision.
| Topic | What to check | Ask this before you decide |
|---|---|---|
| Eligibility basics | The 150km rule, salary threshold, expertise requirement, and the 4-month application deadline. | Do I meet every requirement, or am I relying on a borderline case? |
| Mortgage impact | Some banks use taxable salary, not gross. That can cut borrowing power even while cash flow improves. | Will my lender use gross or taxable income for affordability? |
| Pension impact | Only pensionable salary counts for accrual, so the ruling can create a pension gap over time. | Should I make extra pension contributions to compensate? |
| Cash flow | Monthly net pay increases, but the effect fades when the ruling expires after 5 years. | Am I saving enough to handle the drop when the ruling ends? |
| Future changes | Policy shifts can affect future applicants. New rules may reduce the benefit for people who start later. | Should I factor in the risk of future rule changes? |
| Decision tradeoff | Cash now, mortgage flexibility, and long-term pension security often point in different directions. | What matters most to me right now: cash, housing, or retirement? |
Know an expat who could benefit from the 30% ruling?