--- title: "Netherlands tax for new residents 2026: rates and regimes" url: https://settleanywhere.com/countries/netherlands/tax/ lang: en updated: 2026-10-12 --- # Netherlands tax Special regime for new residents: Expat scheme. Checked against official sources on 12 Oct 2026 [Change log](https://settleanywhere.com/changes/) ## Special regimes for new residents Special regime ### Expat scheme (30% ruling) 30% tax Foreign-source income: 30% ruling (27% from 2027) **Details** - Who: Recruited from abroad or transferred within a multinational group - Limit: €48k/yr ≈ $54k An employer may pay a recruited foreign employee up to 30% of wages tax-free (or reimburse actual extraterritorial costs) for up to five years; the tax-free share falls to 27% from 1 January 2027. In 2026 the salary standard is above EUR 48,013 (≈ $53,600) and the maximum tax-free allowance is EUR 78,600 (≈ $87,800). (sources 1, 2, 3, 4) #### Taxed on Gross wages, paid as a tax-free allowance for extraterritorial costs, capped at the maximum remuneration under the Standard for Remuneration Act (WNT); the allowance reaches its 2026 maximum of EUR 78,600 (≈ $87,800) at a salary of EUR 262,000 (≈ $293,000). This scheme concerns the employee's Dutch wages, not foreign-source income, which a Dutch resident reports under the ordinary rules. #### Who it applies to - Recruited from abroad or transferred within a multinational group, with specific expertise scarce on the Dutch labour market. - Lived more than 150 kilometres from the Dutch border for more than 16 of the 24 months before the first working day. - 2026 salary standard: taxable annual wage above EUR 48,013 (≈ $53,600) (excluding the targeted exemption); EUR 36,497 (≈ $40,800) for employees under 30 with a Dutch master's degree or equivalent. - Employer requests approval within four months after the first working day. #### Exclusions - For employees who started before 1 January 2024 the old rules apply for the full five years; the maximum-remuneration cap applies to them from 1 January 2026. - From 1 January 2027 the maximum tax-free share is 27% and, per the Business.gov.nl notice, the salary standard rises to EUR 50,436 (≈ $56,300) (EUR 38,388 (≈ $42,900) for the under-30 master graduates) in 2024 prices, indexed each year. - Partial non-resident taxation: employees who obtained the scheme in the last payroll period of 2023 can keep it until the end of 2026 only. #### Limits - EUR 48,013 a year (≈ $53,600) · 2026 salary standard (more than this, excluding the targeted exemption) - EUR 36,497 a year (≈ $40,800) · 2026 salary standard, employees under 30 with a master's degree - EUR 78,600 a year (≈ $87,800) · Maximum tax-free allowance in 2026 (reached at a salary of EUR 262,000 (≈ $293,000)) - EUR 46,107 a year (≈ $51,500) · Salary standard at 2024 prices; indexed annually - EUR 50,436 a year (≈ $56,300) · Salary standard from 1 January 2027 at 2024 prices; indexed annually - EUR 38,388 a year (≈ $42,900) · Under-30 master graduate standard from 1 January 2027 at 2024 prices; indexed annually #### Tax residence Eligibility depends on distance and months lived abroad before starting in the Netherlands, not on days of Dutch residence. #### Visas Typically combined with a highly skilled migrant or similar permit but not tied to a visa. #### Other taxes Social security and payroll taxes stay with the employer; the employer must choose the percentage or cost reimbursement at the first payroll period of each year. Checked against official sources on 10 Oct 2026 [Change log](https://settleanywhere.com/changes/) ## Standard rules and foreign-source income Standard rules ### Dutch income tax box 1 rates 2026 **Details** - On: Box 1 income including national insurance premiums in the first bracket - Who: Resident taxpayers - Limit: €39k/yr ≈ $43k Work and home income for people under retirement age: 35.75% up to EUR38,883, (≈ $43,400) 37.56% to EUR78,426 (≈ $87,600) and 49.5% above. (source 5) #### Taxed on Box 1 income including national insurance premiums in the first bracket. #### Who it applies to - Resident taxpayers; non-residents are taxed on Dutch-source income. #### Limits - EUR 38,883 a year (≈ $43,400) · 35.75% up to this amount (8.10% tax plus 27.65% national insurance) - EUR 78,426 a year (≈ $87,600) · 37.56% between EUR38,883 (≈ $43,400) and this amount; 49.5% above #### Tax residence Residence determined by durable ties to the Netherlands rather than a fixed day count. #### Visas Visa type does not change ordinary rates. #### Other taxes Tax credits (heffingskortingen) reduce the tax due, and people at state pension (AOW) age pay different first-bracket rates. Box 2 and box 3 regimes are separate. Checked against official sources on 12 Oct 2026 [Change log](https://settleanywhere.com/changes/) ## VAT, social security and other taxes - Social security and payroll taxes stay with the employer; the employer must choose the percentage or cost reimbursement at the first payroll period of each year. - Tax credits (heffingskortingen) reduce the tax due, and people at state pension (AOW) age pay different first-bracket rates. Box 2 and box 3 regimes are separate. ## Questions people ask ### Who qualifies for Expat scheme? Recruited from abroad or transferred within a multinational group, with specific expertise scarce on the Dutch labour market. Typically combined with a highly skilled migrant or similar permit but not tied to a visa. ≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated. **Sources (5)** ## Official sources 1. [Expat scheme (30% ruling)](https://business.gov.nl/staff/employing-staff/the-expat-scheme-30-percent-ruling-in-the-netherlands/) · Business.gov.nl (Tax Administration) · checked 2026-10-10 2. [30% ruling: compensation down to 27% from 1 January 2027](https://business.gov.nl/amendments/30-percent-ruling-compensation-down-to-27-percent/) · Business.gov.nl · checked 2026-10-10 3. [Deskundigheidsvereiste: salary standard for the expat scheme in 2026](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/internationaal/personeel/u_bent_niet_in_nederland_gevestigd_loonheffingen_inhouden/als_u_loonheffingen_gaat_inhouden/extraterritoriale_kosten_en_de_30procentregeling/voorwaarden_voor_de_30procentregeling1/deskundigheidsvereiste) · Belastingdienst (Netherlands Tax Administration) · checked 2026-10-10 4. [Inhoud van de expatregeling: maximum tax-free allowance in 2026](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/internationaal/personeel/u_bent_niet_in_nederland_gevestigd_loonheffingen_inhouden/als_u_loonheffingen_gaat_inhouden/extraterritoriale_kosten_en_de_30procentregeling/inhoud_van_de_regeling/inhoud_van_de_regeling) · Belastingdienst (Netherlands Tax Administration) · checked 2026-10-10 5. [Box 1 income tax rates 2026](https://www.belastingdienst.nl/wps/wcm/connect/nl/voorlopige-aanslag/content/voorlopige-aanslag-tarieven-en-heffingskortingen) · Dutch Tax Administration (Belastingdienst) · checked 2026-10-10