To be eligible for the 30% facility, you must meet all of the following conditions:

  • You were recruited or transferred from abroad and, in the 24 months prior to your first working day in the Netherlands, you lived more than 150 kilometres from the Dutch border for at least 16 months
  • You work for an employer in the Netherlands
  • You have specific expertise, which is generally demonstrated by meeting the minimum taxable salary threshold set by the Dutch Tax Authorities
  • You and your employer have a written agreement that the 30% facility applies to your employment situation

When do you have specific expertise in 2026?

You are considered to have specific expertise if your taxable annual salary in the Netherlands, excluding the tax-free allowance, is higher than the applicable threshold.

Salary Thresholds Highly Skilled Migrants 2026

Minimum taxable salary (including holiday allowance)

Standard threshold:

€ 48,013 gross per year
€ 4,002 gross per month

Reduced threshold
(under 30 years old with a master’s degree at academic level):

€ 36,497 gross per year
€ 3,042 gross per month

Scientific research and medical specialist training

If you conduct scientific research at a designated research institution, or if you are a medical doctor in specialist training (AIOS), you can use the 30% facility without meeting the salary threshold.

More information about the 30% facility

Please read our article 30% Ruling in the Netherlands (Expat Facility) for more detailed information.