Taxes

The 30% ruling is one of the most valuable tax benefits available to expats in the Netherlands — but the rules have changed significantly. Here is what you need to know in 2026.

Dutch taxes are not as complicated as they first appear — but there are expat-specific rules and allowances you should know about before you file.

The Dutch 30% ruling has been reformed twice in three years. Here is exactly what applies in 2026, what the tapering looks like, and whether the benefit is still worth optimising for.

Dutch Box 3 taxation of savings and investments has changed significantly. Here is the current system, the temporary patch in force for 2024–2027, and what expats with foreign assets need to know.