Dutch Tax Compliance: New 30% Ruling Caps Now in Effect
As of 1 January 2026, the Dutch government has officially implemented the final phase of the 30% ruling adjustments.
The tax-free allowance for incoming international talent is now strictly capped at 30% of the “Balkenende Norm” (€262,000), meaning the maximum tax-free reimbursement is limited to €78,600 per annum.
Request a Dutch Tax Impact Assessment for your Assignees
2026 Highly Skilled Migrant Salary Thresholds Now Active
The Immigration and Naturalisation Service (IND) and several EU member states have indexed their minimum gross salary requirements for 2026.
Effective this month, the monthly salary requirement for Highly Skilled Migrants over the age of 30 in the Netherlands has risen.
See the Official 2026 Salary Threshold
Key Global Mobility Updates in the Netherlands
- ETIAS Delayed to Q4 2026: The European Travel Information and Authorisation System (ETIAS) is now scheduled to become operational in the last quarter of 2026.
- Schengen Border is now AI-driven: New AI-driven border checks across the Schengen area have been implemented this month to ensure posted workers carry updated digital proof of their social security (A1).
- EU Pay Transparency Alert: Despite the law’s June 2026 start date, experts advise companies (150+ staff) to start collecting data for the mandatory report due in early 2027.
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