CS ChipSettle EU chip-design settlement
← 🇳🇱 Netherlands
Expat tax ruling Active

Expat Ruling (30%/27% ruling)

Incoming employees with scarce expertise can receive part of their salary tax-free: 30% through 2026, 27% from 1 January 2027, for a maximum of 5 years. The employer applies; the Tax Administration decides. A key lever for relocating senior design talent to the Netherlands.

3 Jul 2026

Key parameters

Tax-free share 30% through 2026; 27% from 1 Jan 2027
Salary threshold (from 2027) €50,436 (€38,388 for masters under 30)
Duration Max 5 years
Partial non-resident status Abolished 1 January 2025
WNT remuneration cap Applies since 1 Jan 2026 for all users
Transitional rules Pre-2024 users keep 30%; pre-2023 users also keep partial non-resident status through 2026

Eligibility

HQ
Any headquarters country
Local presence
Local tax presence required (branch is sufficient) A branch office (Zweigniederlassung/permanent establishment) of your existing company is enough — you do not need to form a new legal entity such as a GmbH or BV.
R&D substance
Not required
Company size
No size restriction
Models
All
Sectors
All
Goals
Additional design site in Europe

Employee must be recruited from abroad (>150 km from the Dutch border for 16 of the last 24 months) and meet the salary norm. The Dutch entity must be a registered withholding agent.

Mechanism & application

Rule-based entitlement — Legal entitlement — self-assessment, no case-by-case funding decision.

Joint application by employer and employee to the Belastingdienst within 4 months of the employment start for retroactive effect.

Timeline: Decision typically within 10 weeks

Legal basis & sources

Legal basis
Wet op de loonbelasting 1964, Art. 31a(2)
Source
https://business.gov.nl/regulation/30-percent-ruling/
Verification
business.gov.nl / Belastingdienst
from 1 Jan 2024 until no expiry review 1 Dec 2026

Changelog

  1. 1 Feb 2025

    30-20-10 step-down proposal replaced by flat 27% from 2027.

    Source: Belastingplan 2025 / business.gov.nl

Related