⚠️ This article is informational and does not replace the advice of a tax adviser. The rules change: check your eligibility with a professional or the Belastingdienst (the Dutch tax authority).
What is the 30% ruling?
It's a tax scheme that allows, under certain conditions, an employee recruited from abroad to work in the Netherlands to receive part of their salary tax-free, intended to offset the costs of relocating. In concrete terms, this increases your net income: and therefore your ability to rent.
The main conditions
Generally (to be confirmed for your situation):
- having been recruited from abroad by a Dutch employer;
- holding recognised expertise, reflected in a minimum taxable salary threshold;
- not having lived too close to the Netherlands in the years before being hired.
The thresholds that apply in 2026: a taxable salary of at least €48,013 a year in the general case, and €36,497 for under-30s with a master's degree. The scheme runs for a maximum of five years, during which you can also access certain favourable tax elections and a simplified exchange of a non-EU driving licence.
The employer plays a key role: the application is made with them, to the Dutch tax authority.
What changes in 2027
The maximum rate stays at 30% in 2026, but drops to 27% on 1 January 2027, alongside higher salary thresholds. Decisions granted before that date fall under transitional rules: the rate is not cut retroactively for people already benefiting. Two consequences for a housing search: if you arrive close to the switch, have your real net pay calculated under both scenarios, and do not size a rent on the more favourable one. Rules and thresholds are revised annually, have your situation confirmed by your employer or a tax adviser.
The concrete impact on your housing
This is where it matters for your apartment search:
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More net income = more rent budget. Remember the local rule: landlords often ask for an income of around 3 to 4× the rent. A higher net therefore widens the range of homes you can afford.
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Mind what the landlord "counts". Some landlords reason on the gross salary or on specific documents. Ask your employer for a clear income statement, and be ready to explain the effect of the 30% ruling on your net.
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Anticipate the timing. The benefit of the ruling can take a few weeks to be put in place. Avoid overestimating your budget until everything is confirmed.
An order of magnitude. On a gross salary of €70,000 a year, the exemption covers a meaningful share of income: the monthly net gain runs into several hundred euros, which moves your rent target by roughly €300-500 a month under the 3-to-4-times-rent rule. That is often the difference between a studio and a genuine one-bedroom, or between two neighbourhoods. Get the exact figure calculated: it depends on your salary, your other income and the year your ruling starts.
Common mistakes
- Counting on the ruling before it's granted and aiming for too high a rent.
- Not keeping clear proof of income for the rental file.
- Forgetting the utilities (€250–400/month) in your real budget calculation.
How to make the most of it for your search
Once your tax situation is clear, you can target homes that match your real purchasing power, with a solid file to back it up. This is exactly the kind of optimisation where local support saves time: tailoring the rent target to your real net and presenting a file landlords understand.
Arriving with a Dutch contract and the 30% ruling? Let's talk about your move: we'll calibrate your housing budget to your real income and look for matching homes.
In summary
The 30% ruling increases your net income and therefore your ability to rent in Amsterdam, provided you don't anticipate before it's granted, look after your supporting documents and factor in the utilities. Used well, it's a real lever for accessing a better home.
Official sources
- Belastingdienst: 30% ruling: conditions, salary thresholds and duration.
- Business.gov.nl, expat scheme: the employer-facing guidance.
If your company is sending you over, see also relocated to Amsterdam.
