---
title: "What is the 30% ruling?"
term: "30% ruling"
description: "The 30% ruling is an expat scheme under which an eligible employer can reimburse up to 30% of remuneration tax-free when a valid decision applies."
date: 2026-08-02T00:00:00.000Z
lastVerified: 2026-08-02T00:00:00.000Z
source: https://dutchtaxcalculator.nl/glossary/thirty-percent-ruling
---

# What is the 30% ruling?

> The 30% ruling is an expat scheme under which an eligible employer can reimburse up to 30% of remuneration tax-free when a valid decision applies.

Dutch term: _30%-regeling_

Salary thresholds, the employment agreement, and the decision period can reduce the amount applied in payroll. "Can qualify" is not the same as "will qualify".

Use the official Belastingdienst pages and your employer for eligibility. Our calculator models an approved ruling under stated assumptions.

## FAQ

### What is 30% ruling in simple terms?

The 30% ruling is an expat scheme under which an eligible employer can reimburse up to 30% of remuneration tax-free when a valid decision applies.

### Is this personal tax advice?

No. These pages are educational estimates. Use your payslip, assessment, employer, Belastingdienst guidance, or a qualified adviser for personal decisions.


## Sources

- [Belastingdienst: 30% facility](https://www.belastingdienst.nl/wps/wcm/connect/en/individuals/content/coming-to-work-in-the-netherlands-30-percent-facility)

---
Source: https://dutchtaxcalculator.nl/glossary/thirty-percent-ruling