30% facility (Expat Scheme / 30% ruling)
Up to 30% of your Dutch salary paid tax-free for five years.
Record checked Oct 21, 2026 · official source confirmed 14 Nov, 06:01 UTC
Summary
Employers can pay up to 30% of a recruited-from-abroad employee's salary as a tax-free allowance for up to 5 years (2026 maximum allowance EUR 78,600).
Dream spread
Up to 30% of your Dutch salary paid tax-free for five years.
Relocation reality check
Employer must agree to apply it; you must have lived 150+ km from the Dutch border for 16 of the previous 24 months; prior Dutch stays reduce the 5 years; allowance capped at EUR 78,600 in 2026.
Your fit signals
The real program is below — the 0–100 scoring is a paid feature.
Full match score — Solo / Household
The 0–100 move-match score, quality score, and would-stay breakdown — with confidence and full reasoning — unlock on Solo and Household.
See Solo & Household plansCheck: Income of EUR 48,013/year
Minimum income of EUR 48,013 per year.
Check: Local job required
The program expects a job with an employer in Netherlands — it is not a remote-work route.
Reality engine
Four lenses on whether this move fits you — tap a panel to see the logic behind each signal.
Eligibility
Employees recruited from abroad with specific expertise earning over EUR 48,013 (2026; EUR 36,497 if under 30 with a master's), or designated researchers/doctors in training.
Conditions
The program's rules on record, blockers first. Confirm each on the official source.
Income of EUR 48,013/year
BlockerMinimum income of EUR 48,013 per year. Derived from the program's stated requirement — the official source sets how income is measured (gross or net, period, family add-ons).
Local job required
CautionThe program expects a job with an employer in Netherlands — it is not a remote-work route.
Costs & money
The amounts & terms on record from the official source. USD figures are estimates.
- Income requirement
- 48,013 EUR per year≈ USD 4,495/month (approximate, as of 2026-10-21)
- Duration
- 60 months (about 5 years)
- Property purchase
- Not required
- Tax
- Tax-free allowance up to 30% of salary (incl. allowance); 2026 salary threshold EUR 48,013 / EUR 36,497 (<30 with master's); max allowance EUR 78,600 (reached at ~EUR 262,000 salary). Legislated reduction to 27% from 2027 is widely reported but not mentioned on the page opened.
True cost to move
Upfront cash, reimbursements, and net position after approval — not headline incentive amounts.
- Flights & logistics$1,200
Application roadmap
A practical sequence — adjust for your consulate and timeline.
1. Confirm official eligibility
Read the primary government source.
2. Gather income & employment proof
Bank statements, contracts, or tax records.
3. Book consulate / immigration appointment
Slots vary by country and season.
4. Prepare health coverage
Meet minimum coverage rules before arrival.
Meet people before you go
We are still curating 🇳🇱 Netherlands-specific communities. Meanwhile, these global boards answer relocation questions every day.
Communities being curated — start with r/expats meanwhile
- r/expats100k+ members
Life abroad, country comparisons, honest post-move retrospectives.
Source trail
Official links, the line we checked, and when we last checked it.
“annual salary ... must be more than €48,013; maximum untaxed allowance for 2026 is €78,600”
Primary official sourceLast checked Oct 21, 2026
Rule changes
CasaSedora last checked the official source on 14 Nov 2026. Changes appear here once two independent automated checks agree on them, or a person confirms them.
No rule changes recorded since monitoring began.
Our summaries point you to what moved — always confirm details on the official source.