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Tax and allowances

The 30% ruling: 2026 is the last year at the full 30% before it drops to 27%

Recruited from abroad with scarce skills and an approved beschikking? Up to 30% of your gross salary is paid tax-free in 2026 (worth thousands to tens of thousands a year). It drops to 27% from 2027 with a higher salary norm, so 2026 is the last full-30% year. How: your employer requests it; apply within 4 months of starting to get it from day one. Conditions (2026): salary norm about 48,013 eur taxable (36,497 eur if under 30 with a master's); max tax-free benefit 78,600 eur; standard duration 5 years.

30%