The expatregeling allows a tax-free allowance for certain expenses when the conditions are met. Describing it as a 30% pay rise or a 30% reduction in tax is misleading.
What information is considered?
Employment, recruitment from abroad, expertise and income, and residence history are key. For 2026, the general taxable annual salary norm excluding the tax-free allowance is more than €48,013. A €36,497 norm applies to eligible under-30s with an appropriate academic master’s degree; special exceptions require separate review.
Why residence history matters
The general distance condition requires living more than 150 km in a straight line from the Dutch border for more than 16 of the 24 months before the first working day. Previous employment and residence periods also matter.
Put the first four months on the calendar
For application from the first working day, the request must reach the tax authority within four months. A later request may affect retroactive application; it does not automatically mean losing all entitlement.
2027 depends on when the arrangement began
The government’s transition table distinguishes three groups. These are maximum percentages; review the individual decision and transitional entitlement.
| Arrangement began | 2026 | 2027 onwards |
|---|---|---|
| By 31 December 2023 | Up to 30% | Up to 30% · existing norm |
| During 2024 | Up to 30% | Up to 27% · existing norm |
| 1 January 2025 onwards | Up to 30% | Up to 27% · new norm |
Read the individual decision
The maximum duration is five years and previous Dutch periods can shorten it. Employers are not obliged to pay the maximum allowance. Job changes and existing decision conditions need individual review.
Build your preparation list.
- Recruitment and first working dates
- Dated residence history
- Contract and salary components
- Education and expertise
- Existing decision and previous Dutch periods