Dutch Tax Benefit: THE 30% RULING 2026

2026 key figures: the maximum untaxed allowance is €78,600, reached at a salary of €262,000 or more. The minimum salary threshold for 2026 is approximately €48,013 (standard) or €36,497 for employees under 30 with a qualifying master's degree.

Transitional rules: employees who had the 30% ruling before 1 January 2024 keep the 30% benefit for the full duration, while those who received it in 2024 get 30% until 2027 and 27% afterwards.

Partial non-resident status: since 1 January 2025, foreign employees using the 30% ruling can no longer apply for partial foreign tax liability in their income tax return, except those with transitional protection through 2026.