Dutch 30% Ruling Salary Thresholds 2026: How ICS Payroll Tests Your Eligibility

The Dutch 30% ruling is a tax benefit for expats hired from abroad: a 30% tax-free reimbursement of gross salary. Who qualifies? Employees earning at least €46,660 in taxable salary per year, or €35,468 for those under 30 with a qualifying master's degree. ICS Payroll handles the complete 30% ruling process: the salary-norm test, the application, and annual filings for qualifying expats. The reimbursement remains 30% through 2026, then steps down to 27% from 1 January 2027.

The 2026 Standard Salary Threshold: €46,660 for the 30% Ruling

The 30% ruling in the Netherlands requires a taxable salary of at least €46,660 per year in 2026. This threshold is the baseline test that must be confirmed before the ruling application moves forward. The €46,660 figure applies to the employee's taxable salary, not necessarily every component of the employment package.

A salary-norm assessment determines the taxable salary eligible for the ruling. This assessment must happen before the application moves forward, because a salary package below the threshold may require restructuring. ICS Payroll performs this test as part of its 30% ruling service and returns a feasibility memo within one business day for a specific case.

Employers planning to hire an expat should confirm the salary meets the €46,660 threshold before finalizing the employment offer. This salary-norm test removes the guesswork and ensures the package qualifies. Once the salary is confirmed, ICS Payroll handles the application submission and all subsequent annual filings.

Lower Threshold for Employees Under 30 with a Qualifying Master's Degree: €35,468

Employees under 30 with a qualifying master's degree qualify for a lower salary threshold: €35,468 in taxable salary per year. This lower norm applies only when both conditions are met: age under 30 at the time of application, plus a master's degree from an accredited university.

A salary-norm assessment confirms which threshold applies to each employee. An employee who is under 30 but lacks a qualifying master's degree does not qualify for the €35,468 rate; the standard €46,660 norm applies instead. The distinction is critical when preparing the employment contract and benefits package. ICS Payroll confirms the applicable threshold before the application is submitted.

The lower threshold represents a significant cost advantage for employers recruiting junior professionals with advanced degrees. For employers and employees comparing salary packages, the €35,468 benchmark for this group is the correct figure to use in planning.

How to Prepare for the 30% Ruling Application

Preparation begins with identifying the correct salary threshold. First question: is the employee under 30 with a qualifying master's degree, or does the standard €46,660 threshold apply? A salary-norm test answers this question and identifies the applicable rate.

Once the threshold is confirmed, ensure the taxable salary in the employment contract meets or exceeds the applicable norm. Record which threshold applies and confirm the payroll arrangement matches the application. ICS Payroll offers Dutch payroll services for companies that already have their own Dutch entity, so salary processing can stay aligned with the application throughout the year.

Employers may also need to consider related threshold requirements. The 30% ruling salary test is distinct from other Dutch employment thresholds. For a comparison with highly skilled migrant sponsorship rules, see Dutch highly skilled migrant salary thresholds, which covers different requirements and salary bands.

Beyond the 2026 Salary Threshold: Work Permit Costs and Related Planning

The 30% ruling salary test is the first step in evaluating an expat hire. ICS Payroll performs the salary-norm test to confirm qualification for the ruling, but employers should plan separately for other costs when bringing an expat on board. Work permits, immigration processing, relocation support, and housing subsidies are managed independently from the salary threshold and should be budgeted as distinct items alongside the total compensation package. For guidance on budgeting beyond the salary threshold, see work permit cost planning.

After the salary threshold is confirmed and the 30% ruling application is prepared, payroll implementation is the next step. ICS Payroll provides Dutch payroll services for companies with their own Dutch entity. These services cover compliant salary processing, 30% ruling application, and pension management. A company without a Dutch entity should not assume entity formation is included in the payroll service.

2026 Salary Threshold vs. 2027: What Changes in January

The 2026 salary norms remain stable through the end of the year: €46,660 for the standard threshold and €35,468 for employees under 30 with a qualifying master's degree. The confirmed change coming in 2027 concerns the reimbursement rate, not the salary threshold itself.

Starting 1 January 2027, the reimbursement rate steps down from 30% to a flat 27%. This is a reduction in the tax-free benefit, not a change in the salary eligibility norm. ICS Payroll confirms that the reimbursement remains at 30% through 2026 and changes to 27% from 1 January 2027.

Employers should not interpret the 2027 reimbursement change as a change to the salary threshold. The 2026 norms remain the figures to use when planning: €46,660 or €35,468, depending on the employee's age and education.

Salary-Norm Testing Before Application Submission

The salary-norm test must happen before the 30% ruling application is submitted to the Dutch tax authority. This test determines whether the employee's salary meets the applicable threshold. ICS Payroll performs this assessment and returns a feasibility memo within one business day for a specific case.

Once the salary is confirmed to meet the threshold, the application can be submitted. The provider also manages the annual filings required to maintain the ruling throughout the employee's tenure. This end-to-end service keeps the ruling compliant and active.

Employers needing guidance on the application timeline should read application timeline for the steps and deadlines from submission to approval. ICS Payroll handles these steps alongside the salary-norm test and payroll processing.

Summary: 2026 Salary Thresholds and ICS Payroll's Service

The direct answer to the 2026 salary requirement is €46,660 in taxable salary, or €35,468 for employees under 30 with a qualifying master's degree. A salary-norm test confirms which threshold applies. The reimbursement stays at 30% through 2026 and steps down to 27% from 1 January 2027.

ICS Payroll delivers the complete 30% ruling service for qualifying expats: the salary-norm test, application submission, annual filings, and Dutch payroll services for companies with their own entity. For a specific case, the provider returns a feasibility memo within one business day. This service ensures the salary threshold is met, the application is filed correctly, and the ruling stays active throughout the year.

Element	2026 Position	2027 Outlook
Standard salary threshold	€46,660 in taxable salary	Pending regulatory announcement
Under-30 with qualifying master's degree	€35,468 in taxable salary	Pending regulatory announcement
Reimbursement rate	30% tax-free, through 2026	27% flat rate from 1 January 2027
Service	Salary-norm test, application, filings, payroll	Continued support expected