Rules for expats
New rules for expats in the Netherlands
The rules for people who come to work in the Netherlands changed several times in the last two years. This is what applies now, with the amounts for 2026 and what is already known about 2027.
Checked against the sources on 2 November 2026. This is general information, not tax or legal advice.
Expat scheme (30% ruling): 27% from 2027
- In 2026 your employer can pay up to 30% of your salary tax free, for at most five years, if you meet the conditions. The scheme is now officially called the expat scheme.
- From 1 January 2027 the maximum becomes 27%, and the salary threshold goes up. The new threshold for 2027 had not been published when we checked.
- Salary threshold in 2026: € 48,013 taxable salary a year, or € 36,497 if you are under 30 and have a verified master's degree.
- The scheme applies to salary up to € 262,000 in 2026. The transition rule for this cap ended in 2026.
- Partial non-resident status (not paying Dutch tax on savings and investments abroad) was abolished from 2025. People who already had the ruling in 2023 can still choose it for 2026, for the last time.
Sources: Grant Thornton: 30% ruling in 2026 · SRA: 27% from 2027 · Government.nl
Salary you need for a work permit (2026)
- Highly skilled migrant aged 30 or older: € 5,942 gross a month. Under 30: € 4,357. Recent graduates and some job changes: € 3,122.
- EU Blue Card: € 5,942 gross a month, or € 4,754 if you graduated in the last three years.
- These amounts are without the 8% holiday allowance. The IND checks the gross salary, so the expat scheme does not change the test.
Source: IND: required amounts 2026
Minimum wage
- From 1 July 2026 the minimum wage for employees aged 21 and over is € 14.99 gross an hour (it was € 14.71 from 1 January 2026).
- It is an hourly wage, so it applies whatever the number of hours in your contract.
Source: Rijksoverheid: minimum wage 2026
Renting a home
- Since 1 July 2024 homes up to 186 points under the points system have a maximum rent, including the middle segment of 144 to 186 points.
- Since 1 January 2025 landlords must tell you at the start how many points the home has. If you pay too much, you can go to the Rent Tribunal (Huurcommissie).
- Since 1 July 2024 new rental contracts are permanent in principle. Temporary contracts are only allowed in a few situations.
Sources: Volkshuisvesting Nederland: Affordable Rent Act · Houthoff: both acts in force
Driving licence
- A licence from outside the EU or EEA may be used for 185 days after you settle here. After that you need a Dutch licence.
- With the expat scheme you can exchange a licence from any country, without a driving test. This also applies to a partner and children at the same address.
What your Dutch salary is net
Job offers in the Netherlands show gross pay. Fill in the amount to see roughly what you take home in 2026, without the expat scheme.
Calculate your net salary
Enter your gross salary as it appears in your contract or the job ad. The result updates as you type.
Enter your gross salary.
Estimate for 2026 using the rates and tax credits of the Dutch Tax Administration, below state pension age, without the 30% ruling. Your payslip may differ because of pension, collective agreements and the special rate. Nothing you enter is stored.
Next steps
The expat checklist lists what to arrange in your first weeks. The jobs below come straight from employer websites, without recruitment agencies.