Salary requirements for the expat scheme in 2026

The expat scheme (formerly known as the 30%-ruling) remains one of the most discussed topics in international employment. Each year, the Dutch Tax Authorities update the minimum salary thresholds for eligibility, and 2026 is no exception.

In this article we outline the new salary requirements for 2026 and explain what they mean for employers, expats, and payroll providers.

New salary thresholds for 2026
The Dutch Tax Authorities have not yet officially published the 2026 figures, but based on current calculations, the following thresholds will apply as of 1 January 2026:

What does this mean in practice?
The salary threshold is one of the most important conditions for applying the expat scheme.

When submitting the application, the employee’s fixed taxable salary must at least meet the applicable minimum, calculated before deducting the 30% tax-free allowance. Read more about the application requirements here.

Once granted, the employee must continue to meet this minimum salary requirement throughout the entire period of validity. All regular salary components (fixed and variable) can be included in this assessment. If, in any given year, the taxable salary (after the 30% allowance) falls below the threshold, the expat scheme will be revoked retroactively to the first day of that year and permanently terminated for the remainder of the stay in the Netherlands. Read more about continuous compliance for expats here.

The threshold applies per calendar year and is pro-rated for shorter periods of work in the Netherlands (e.g due to immigration or emigration). In the case of part-time employment (e.g. 4 days a week) the threshold is not pro-rated.

Employers are advised to ensure that all employees consistently meet these updated thresholds in 2026 to maintain eligibility for the expat scheme.

A brief look ahead to 2027
Beyond 2026 the Dutch government has already announced plans to increase the salary thresholds for the expat scheme from 1 January 2027*.

*According to the current proposal, the thresholds will rise by approximately 9–10% compared to 2026.

We therefore recommend reviewing employee salaries during 2026 to confirm that they will still meet the new 2027 requirements.

Exterus is here to assist. At Exterus we understand how complex the 30%-ruling can be, especially with annual indexations and upcoming legislative changes.

We relieve employers and employees of this administrative burden by managing the entire process: from eligibility assessment and ongoing compliance review to filing the application and communicating with the Dutch Tax Authorities.

Whether it concerns a new application, continuation, or a salary compliance assessment, we ensure your organization remains compliant, and that employers and employees can make the most of this valuable benefit.

Would you like to know whether your employees meet the new salary thresholds for 2026? Contact our Tax team.