The Dutch Tax Authorities (Belastingdienst) have officially confirmed the fiscal figures for the upcoming year. The new salary criteria confirm how the scheme will apply from January 2026 and what employers and international employees must meet to qualify for the 30 percent ruling.
The 30% ruling is a tax benefit for employees who bring expertise that is not common in the Dutch labour market. It allows employers to provide a tax-free allowance of up to 30 percent of an employee’s salary.
The New Financial Criteria for 2026
To qualify for the 30% tax facility, employees must meet specific yearly taxable salary requirements. The confirmed amounts for 2026 are:
| Category | Projected Taxable Salary Threshold |
|---|---|
| Standard requirement | €48,013 |
| Under thirty with a Master’s degree | €36,497 |
* Note: the taxable salary above is the salary after the 30% tax-free allowance has been deducted.
There is also a new Maximum Income Threshold (WTN Cap) for the application of the 30 percent ruling. This cap follows the WNT standard and is set at €262,000 per year. Income above this level is fully taxed, excluding transitional arrangements.
What This Means for You
These indexed figures replace the 2025 standards. The Dutch government (IND) updates the salary criteria for knowledge migrants every year. They do this to match inflation and the rising cost of living.
Now, employers can plan salary offers with more precision. International hires can assess eligibility earlier in the process. For companies hiring internationally, these numbers matter. If they pay even one euro below this threshold, a company cannot hire a non-EU specialist. The visa will be rejected. For employees considering a move to the Netherlands, early salary planning remains essential.
Future Changes (from 2027)
Starting January 1, 2027, the following will take effect for employees who began their ruling in 2024 or later:
- Rate Reduction: The maximum tax-free allowance will be permanently reduced to 27%.
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