Are you planning to relocate to the Netherlands or wondering how to optimize your Dutch salary this year? 2026 is a pivotal transition year for the Dutch tax system. With the “30% ruling” undergoing significant shifts and new salary thresholds in effect, understanding these benefits is no longer just optional—it’s essential for your financial health.
In this guide, we break down the high-value perks, the new 2026 limits, and the strategic steps you must take to secure your net income.
The 30% Ruling & Transitional Rules (2026 Update)
The 30% ruling is the best tax advantage for people from other countries who work in the Netherlands. It is also called the expat scheme. Your employer can give you 30% of your salary without any tax. This means more money goes straight to your bank account every month.
In 2026, the rules are still good. But next year, in 2027, things will change more.
The WNT Cap (Balkenende Norm)
From January 1, 2026, there is a maximum limit. This limit comes from a law called the Standard for Remuneration Act (WNT).
- The limit in 2026: You can only use the 30% ruling on salary up to €262,000.
- Example: If your salary is €300,000, you get the tax-free 30% only on the first €262,000. The rest (€38,000) pays normal tax. The highest tax rate can go up to 49.50%.
This rule stops very high earners from getting too much tax-free money.
20-20-20 Scaling & The 27% Future
At first, the government wanted to lower the percentage slowly: 30%, then 20%, then 10%. Now they changed that plan.
- In 2026: You still get the full 30% if you qualify. Nothing is reduced.
- In 2027: From January 1, 2027, the percentage drops to 27% for most people. It stays at 27% after that.
So 2026 is the last year you can get the full 30%. If you start a new job now, use this year well.
2026 Salary Thresholds: Do You Qualify?
To get the 30% ruling, you must have special skills. The government checks your salary to see if you qualify. The minimum salary amounts increased a little in 2026.
Here are the minimum amounts you need in 2026:
- Normal skilled worker: €48,013 per year (taxable part)
- Young worker under 30 with a Master’s degree: €36,497 per year (taxable part)
- Scientific researchers: No minimum salary needed
Important: These numbers are for the taxable salary. That is the 70% part after the 30% tax-free amount is removed.
Your employer looks at your total salary before the ruling. If your salary meets or goes above these levels, you can apply for the 30% ruling.
The Three-Box System: Final Year for Major Perks
In the Netherlands, taxes work in three boxes.
- Box 1: Money from work (salary)
- Box 2: Money from owning big company shares
- Box 3: Money from savings and investments
For people from other countries, Box 3 is very useful in 2026.
Partial Non-Resident Status
This is a special rule. It lets you pay tax like a non-resident for Box 2 and Box 3. That means your savings, bank accounts, and investments outside the Netherlands are not taxed in the Netherlands.
- Important date: 2026 is the last year for this rule for many people. It only works if you started the 30% ruling before 2024.
- After 2026: From 2027, your money abroad may get taxed in the Netherlands under the wealth tax rules.
If you have savings or investments in other countries, 2026 is your last year to avoid Dutch tax on them. Talk to a tax expert soon.
Reimbursable Extraterritorial Costs (ETK)
If you do not get the 30% ruling, your employer can still pay some costs tax-free. These are called extraterritorial costs (ETK). They are extra expenses because you moved from another country.
In 2026, the government made these rules stricter.
- What you cannot get anymore (tax-free):
- Money back for utilities (gas, water, electricity)
- Money back for private phone calls to your home country
- What you can still get (tax-free):
- International school fees — your employer can pay them directly, no tax.
- Double housing — if you keep a house in your home country and rent one in the Netherlands, these costs can be covered.
- Trips for house-hunting or school visits — your family can get help with these travel costs.
These ETK payments are smaller now, but they still help some people.
2026 Strategy Tip for Expats
Check your savings and investments (Box 3) right now. The special non-resident rule ends after this year. For many expats, 2026 is the last year with no Dutch tax on foreign money.
Go to a tax advisor in the middle of 2026. Ask them to look at your situation. They can tell you if you should:
- Split money with your partner
- Move some savings or investments
- Make other plans before 2027
Good planning now can save you a lot of tax later.
The 30% ruling and other tax benefits help many foreign workers live better in the Netherlands. But the rules are changing. Use 2026 to get the most advantage before things become harder in 2027. Would you like a simple table that compares the 30% ruling with actual cost payments? Or a basic example of take-home pay in 2026 for your job?
Disclaimer: This article is only to give information. It is not official advice. Always check the latest rules on the Belastingdienst website or Business.gov.nl. Talk to a real tax expert before you make any big money or moving decisions.